Special Procedures

This module is composed of four submodules:

• Storage
• Processing
• Specific use
• Transit.
  
  

1. STORAGE
   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.
   
   
2. PROCESSING
   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.
   
   
3. SPECIFIC USE
   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.
   
   
4. TRANSIT
   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.

Target audience

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

Course information

• This module consists of four 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.
• 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.
• In a physical setting: a minimum individual attendance rate of at least 75% was achieved (force majeure situations included).
• Participation in the exam is only possible after meeting the minimum attendance requirement.

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
Prinsstraat 13
2000 Antwerp

Tuition fee

EUR 2.000 

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 (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. 

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.