Excises

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 (English and/or Dutch) or can prove that they have obtained an equivalent degree of experience.

Course information

• This module consists of two days of classes.
• The classes will continue physically. 
• 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.
• 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.
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
Prinstraat 13
2000 Antwerp. 

Tuition fees

EUR 850 

The price of this course covers registration, study materials, exam, catering and lunch.

Registration

Electronically only through this webpage.​

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, IBJ, IGO).
  
• 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

An updated programme will be online soon.