This module is composed of four submodules:
- specific use
Comprises both customs warehousing and free zones. The storage procedures are designed to store products under customs duty suspension before the proper treatment or destination is assigned to the goods.
Comprises both inward processing and outward processing. ‘Inward processing’ allows for non-EU goods to be imported for use in the customs territory of the EU in one or more processing operations; when exported, such goods are not subject to import duty or to other taxes such as VAT and/or excise duties (including commercial policy measures). 'Outward processing' allows for EU goods to be exported from the EU customs territory temporarily in order to undergo processing operations. The processed products resulting from these goods can be re-imported and released for free circulation with total or partial relief from import duty.
Comprises temporary admission and end use. 'Temporary admission' allows goods to be brought into the EU temporarily with total or partial relief from import duty. ‘End use’ is a customs procedure whereby goods may be released for free circulation in the EU at a reduced or zero rate of duty on account of their specific use.
The Union transit procedure is used for customs transit operations between the EU Member States (and Andorra and San Marino) and is in general applicable to the movement of non-Union goods for which customs duties and other charges at import are at stake, and of Union goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country. The common transit procedure is used for the movement of goods between the EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland), Turkey, the Republic of North Macedonia and Serbia. In this submodule, we will discuss the transit regimes available (Union & common transit, TIR, ATA, etc.) and simplification licenses. The lecturer will explain the NCTS system and the methodology for filing and discharging transit declarations. This submodule will also cover the guarantee procedure and the possible consequences of non-proper discharge of transit declarations.
At the end of this module, the participants should be able to identify and implement beneficial special procedures. The first three submodules will address the benefits of the respective procedures, the license application process (including required guarantees), potential simplifications, stock administration and reporting and any special conditions applicable. If relevant, reference will be made to applicable case law. Also the impact of Brexit will be considered during the various submodules. During each submodule, appropriate practical cases will be discussed and exercises will be given, to fully understand how special procedures work in practice. At the end of the module an open book exam, combined with an assessment of a practical case (based on the examples during the submodules) will be organized.
The programme is open to a range of different participants: civil servants, magistrates, service providers (lawyers, consultants, etc.) and private sector employees, including managers. The advanced programme can be taken by participants who have already passed the basic programme or can prove that they have obtained an equivalent degree of experience.
This module consists of four days of classes on 27, 28, 29, 30 March 2023:
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.
Every advanced module is designed to ensure participants achieve either an operational level of competence (level 2: solving problems independently) or experienced competence at team leader level (level 3: strategic thinking). The module 'Special Procedures' ensures competence level 2.
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.
The exam will take place at the Stadscampus, University of Antwerp.
Foreign participants are offered the opportunity to take the exam from a distance.
This advanced module is designed to ensure participants achieve an advanced level of competence (Level 3 of the EU Customs Competency Framework).
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.
The price depends on the format (physical or digital) in which the lessons will be given.
- online: EUR 1700 (covers registration, study material and exam)
- physically: EUR 2000 (covers registration, study material, exam, catering and lunch).
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.
Depending on the COVID-19 regulations we'll organize the course online or physically on the Stadscampus. If the situation allows it, we will resolutely choose to organize the course on campus. We'll inform you beforehand. If the classes continue online, they will be taught via the digital learning platform BlackBoard/Vice. If the classes continue physically, they will take place at the Stadscampus, Prinsstraat 13, 2000 Antwerp.
- The required approvals are requested from the competent authorities (OVB, ITAA, IBJ and 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.
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 Philippe Lesage, Partner | EMEIA Tax Center - EY Global Trade.
27 March 2023
(9.15 a.m. - 4.45 p.m.)
Introduction and explanation of evaluation
Philippe Lesage – Partner EMEIA Tax Center, Global Trade EY
General introduction to special procedures
Serge Gumienny - Senior Manager EY
Storage and mini casus
Serge Gumienny – Senior Manager EY
28 March 2023
(9.15 a.m. - 4.45 p.m.)
Processing IPP and exercises/mini casus
Christina Horckmans - Director of Customs & International Trade, E&Y)
Processing OPP and exercises/mini casus
Philippe Lesage - Partner EMEIA Tax Center, Global Trade EY
OPP and exercises
29 March 2023
(9.15 a.m. - 4.45 p.m.)
Transit and mini casus
Willem Dewint - FOD Finance
Benoit Demonty – FOD Finance
30 March 2023
(9.15 a.m. - 4.45 p.m.)
Temporary admission and mini casus
Joëlle Delvaux – FOD Finance
Specific use and mini casus
Brigitte Vandenbussche - FOD Finance
Joëlle Delvaux - FOD Finance