Evolved from a typical medieval tax, excises are probably the most cost-efficient taxes in terms of collection. The state revenue from excise duties amounts to several billions of euros. Nevertheless, only a limited number of operators is subject to the rules laid down in the excise legislation. This because excise duties are only levied on energy products, alcohol and alcoholic drinks, non-alcoholic drinks, coffee and manufactured tobacco. In this module a more detailed focus will be given on the EMCS, e-commerce and the product categories energy products, alcohol and alcoholic products, and non-alcoholic products and coffee.

Target audience

This advanced module can be taken by participants who have already passed the basic programme or can prove that they have obtained an equivalent degree of experience.

Course information

This module consists of one and a half days of classes on 24 and 25 October 2022:
9.15 a.m. - 12.15 p.m. and 1.45 p.m. - 4.45 p.m.

All classes are taught in English and involve a high degree of interaction. 

All classes are recorded. Participants can listen to the recordings afterwards in preparation for the exam.

Individual attendance is expected to be at least 75% (digital in real time) and a maximum of 25% participation in deferred relays (including force majeure situations). This only applies to online teaching. In a physical setting, where lessons are held on campus, an individual attendance rate of 80% is required (including force majeure situations). Participation in the examination is only possible after the minimum attendance requirement has been met.

Exam

The exam will take place at the Stadscampus, University of Antwerp on 17 January 2023 (9:00 a.m. - 12:00 p.m.)
Foreign participants are offered the opportunity to take the exam from a distance.

Competence level

This advanced module is designed to ensure participants achieve an advanced level of competence (Level 2 of the EU Customs Competency Framework).

Course materials

Digital course materials are provided (e.g. PowerPoints, court bundles (legal doctrine, case law)). These digital course materials will be made available through the university’s electronic learning environment.

Location

University of Antwerp
Stadscampus
Room s.E.122 - Lessiuszaal
Grote Kauwenberg 2
2000 Antwerp

Tuition fees

The price depends on the format (physical or digital) in which the lessons will be given. 

  • online: EUR 750 (covers registration, study material and exam).
  • physically: EUR 850 (covers registration, study material, exam, catering and lunch).
    Note: on 25 October 2022, no lunch will be provided, as this is only a half-day lesson.

Registration

Registration is closed.

The registration fee is paid within 30 days of receipt of the debit note to KBC account number BE91 7360 6389 5176 of Nexus, CST-UAntwerp, Venusstraat 23, 2000 Antwerp. Each application/registration is binding and cannot be cancelled. Replacement by a colleague is possible with simple written notification to the organizers.

The prices mentioned are prices excluding VAT (Exemption VAT due to article 44 §2 4°), as the University of Antwerp is, in the current state of legislation, a legal entity not subject to VAT. Nexus/ATA reserves the right, however, in case VAT is still due on the registration price, to pass this VAT on to the participants.

Nexus is recognised as a training provider in the SME Portfolio (KMO portefeuille) system. Using this system could enable participants to save up to 30% of the registration fee. SME Portfolio applications must be submitted no later than 14 days after the course start date. The participant undertakes to respect the rules set out by the Agency for Innovation and Entrepreneurship. The accreditation number for Nexus Antwerp’s SME portfolio is DV.O100321.

Recognition

  • The required approvals are requested from the competent authorities (ITAA and IGO). 
  • IBJ: 9 points.
  • The training is eligible for the Flemish training leave and training cheques. 
  • Recognition paid educational leave under the PC226 is applicable. 
  • Training premium (PC336): after you or your employee(s) have followed a training course, you can apply to Liberform for a training premium. The premium is a financial intervention to employers or companies that pay for the training: more info and application.
  • It is required that participants are effectively present. Replacement by a colleague is possible; the organization will be informed in writing in advance. 

Lecturers

The module is taught by a team of lecturers with relevant expertise from the academic world, the government sector, the private sector and the legal profession. The module will be supervised by Dirk Aerts, belastingconsulent.

Programme

24 October 2022

Excise products (energy, alcohol and non-alcoholic drinks) 

 9.15 a.m. - 12.15 p.m.

Dirk Aerts - co-ordinator, registered tax consultant, customs & export expert

Excises are levied on products defined by EU law and by the national law of individual Member States. On the other hand, exemptions of excises are equally provided at both levels.

This class will provide an in-depth look at the definitions and subcategories of the various Community and National excise goods. In addition to handling the product-specific tariffs, tax calculations, as well as the material and formal conditions based on which exemptions can be applied.

Production, storage and movement (incl. situation of distance sales)

13.45 p.m. - 16.45 p.m.

Xavier Just - Policy Officer at European Commission – DG TAXUD

Bertrand Van Maele - Senior Manager, Globale Trade Advisory, Deloitte

Next to the product-related excise duty provisions laid down in the relevant Directives, EU legislation also defines the general arrangements applicable across excise goods, which includes provisions concerning among others authorised operators, chargeability, and holding and movement of goods.  

The session focuses on the general arrangements for excise duty as laid down in Directive 2020/262, repealing Directive 2008/118/EC as from 13 February 2023, and the novelties that this basic act will bring, such as the computerization in EMCS of B2B duty paid movements.

25 October 2022

Tools and platforms (PLDA, EMCS, Tarbel)

9.15 a.m. - 10.15 a.m.

Daan De Vlieger - Partner, Global Trade Advisory, Deloitte

Bertrand Van Maele - Senior Manager, Globale Trade Advisory, Deloitte

In this module, participants will become more acquainted with the most important tools and platforms that can or must be used for the purpose of implementing or enhancing excise compliance. We will dive into the PaperLess Douane en Accijnzen declaration system for excises (PLDA AC4), the Excise Movement and Control System (EMCS), Tarbel, and other useful tools.

Disputes and sanctions

10.15 a.m. - 11.15 a.m.

Daan De Vlieger - Partner, Global Trade Advisory, Deloitte

Bertrand Van Maele - Senior Manager, Globale Trade Advisory, Deloitte

The customs and excise legislation acts in accordance with specific rules and practices when it comes to disputes and sanctions. In this module, the participants will among others maneuver through the organization and competences of the General Administration of Customs and Excises, the different steps in the investigation and dispute procedures, and the different sanctions that can be imposed.

Regulatory and policy developments

11.15 a.m. - 12.15 p.m.

Daan De Vlieger - Partner, Global Trade Advisory, Deloitte

Bertrand Van Maele - Senior Manager, Globale Trade Advisory, Deloitte

Societal and technical developments triggered new perspectives within the area of excises. This module will focus on the current discussions and initiatives relating to the taxation, not only of energy products, but also tobacco and alcohol.

Exam

17th of January 2023

9:00 a.m. - 12:00 p.m.