This module consists of four submodules:
- Storage
- Processing
- Specific use
- Transit.
STORAGE
This submodule covers both customs warehousing and free zones. Storage procedures allow goods to be kept under customs duty suspension until their final treatment or destination has been determined.
PROCESSING
This submodule covers both inward and outward processing.Inward processing allows non-EU goods to be imported for one or more processing operations within the EU customs territory without being subject to import duties, VAT, excise duties, or commercial policy measures, provided the processed products are subsequently exported.Outward processing allows EU goods to be temporarily exported outside the EU for processing. The resulting processed products may then be re-imported and released for free circulation with full or partial relief from import duties.
SPECIFIC USE
This submodule covers temporary admission and end-use.Temporary admission permits goods to be brought into the EU on a temporary basis with full or partial relief from import duties.End-use is a customs procedure that enables goods to be released for free circulation within the EU at a reduced or zero customs duty rate due to their specific intended purpose.
TRANSIT
The Union transit procedure covers customs transit operations between EU Member States (as well as Andorra and San Marino) and generally applies to the movement of non-Union goods subject to import duties and charges, as well as Union goods that must pass through a third country between their point of departure and destination.The common transit procedure applies to the movement of goods between the EU Member States and EFTA countries (Iceland, Norway, Liechtenstein, and Switzerland), Turkey, the Republic of North Macedonia, and Serbia.
This submodule will examine available transit regimes (Union and common transit, TIR, ATA, etc.) and relevant simplification authorizations. It will also provide an explanation of the NCTS system, including how to complete and discharge transit declarations. The submodule will further address guarantee rules and the possible consequences of failing to appropriately discharge transit declarations.
At the end of the module, participants should be able to identify and apply the special procedures that offer benefits in a given situation. The first three submodules will cover the advantages of each procedure, the authorization application process (including required guarantees), possible simplifications, stock management and reporting requirements, and any specific conditions that may apply. Relevant case law will be referenced where appropriate. The impact of Brexit will also be examined throughout the submodules.
Each submodule will include practical cases and exercises to ensure participants gain a thorough understanding of how special procedures operate in practice. At the conclusion of the module, an open-book exam will be held, combined with an assessment based on a practical case similar to those discussed during the submodules.
Target audience
The programme is open to a wide range of participants, including civil servants, magistrates, service providers (lawyers, consultants, etc.), and private-sector professionals, including managers. The advanced programme is open to participants who have completed the basic programme (in English and/or Dutch) or who can demonstrate an equivalent level of experience.
Course information
- This module consists of four days of on-campus classes.
- All sessions are taught in English and are highly interactive.
- All classes are recorded, and participants can access the recordings afterwards to prepare for the exam.
- Each advanced module is designed to enable participants to achieve either operational competence (Level 2: independent problem solving) or experienced competence at team-leader level (Level 3: strategic thinking). The “Special Procedures” module corresponds to competence Level 2.
- For on-campus teaching, participants must attend at least 75% of the sessions (including cases of force majeure).
- Participation in the examination is only permitted once this minimum attendance requirement has been met.
Exam
The exam will take place at the City Campus of the University of Antwerp.
Foreign participants have the option to take the exam remotely.
Competence level
This advanced module is designed to ensure that participants achieve an advanced level of competence (Level 2 of the EU Customs Competency Framework).
Course materials
Digital course materials are provided (e.g., PowerPoint presentations, court bundles including legal doctrine and case law). These materials will be made available through the university’s online learning environment.
Location
University of Antwerp
Stadscampus
Prinsstraat 13
2000 Antwerp
Tuition fees
EUR 2.000 (provisional)
The price of this course covers registration, study materials, exam, catering and lunch.
Registration
Registration is only possible electronically 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 (OVB, ITAA, IBJ and IGO).
- The training is eligible for the Flemish training leave and training cheques. (ODB-1001025)
- 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 Philippe Lesage, Partner | EMEIA Tax Center - EY Global Trade.
Programme
An updated programme will be online soon.