Customs and International Trade

PwC's customs services cover all customs matters of companies importing goods to Finland and exporting goods from Finland outside the EU. We are also able to assist our clients worldwide through our PwC network. Our services can be tailored as a comprehensive customs and international trade support or be case specific.

Our team consists of experienced experts in both customs legislation and taxation. We assist companies with their customs and international trade related matters, represent clients before customs authorities (customs audits, BTI applications, customs authorizations, etc.) as well as in court. We rely on technology in our work and constantly develop tools that our clients use to facilitate their customs operations and optimize their customs duty costs.

How we can help

Customs classification of goods

We assist in customs classification of goods. Our services cover the classification of individual products or, more broadly, all products of the company, from raw materials to finished products. In broader classification engagements, we make use of a technology tool, which enables us to identify possibly incorrect commodity codes. We also assist in creating internal processes for determining correct commodity codes and in requesting binding tariff information from customs authorities. 

Origin of goods

We help in determining the general and preferential origin of goods as well as in preparing the related documentation. We support companies in benefiting of free trade agreements and create internal processes for companies in relation to the optimization of origin-related customs costs, compliant origin reporting and documentation.  

Customs value of goods

We assist in matters related to customs valuation, such as determining the customs value and assessing the effects of transfer pricing adjustments, royalties, and license fees.

 

Optimizing customs duties 

Customs duties are a significant final cost which must be considered in a company’s supply chain. This cost can be optimized by planning customs costs and by using, for example, trade agreements, quotas or customs procedures in the supply chain and manufacturing process of goods. Our team supports companies in determining and optimizing customs duties. We help companies evaluate the benefit from free trade agreements, e.g. with the help of our Global Rate Finder Tool, which also enables the optimization of supply chains based on customs duties. We also assist companies in applying for authorizations to benefit from customs procedures (e.g. customs warehousing, IPR, OPR temporary assessment etc.), with their implementation and with related reporting obligations. In addition, we help companies apply for refund of overpaid customs duties (customs refunds are possible three years backwards).

 

Representation during customs audits and court proceedings

Neglecting obligations related to the import and export of goods can lead to reassessment of unpaid taxes retroactively for a period of three years, loss of customs authorizations, reputational damage, supply chain disruption and possible criminal sanctions. We assist companies during customs audits, the subsequent administrative procedure and before administrative court.

 

Assisting companies with their customs functions

We help companies in their customs procedures: 

  • Legal advisory: We advise in matters related to customs legislation.
  • Customs analysis tool: With the help of our customs analysis tool, your company gets an overview of their import and export as well as paid customs duties. Through the analysis, our team can identify potential risks, overpaid customs duties and recommend process improvements. Download brochure.
  • Health check of the company's customs processes: In connection with the internal audit of the company, we perform an audit of the company's customs processes and functions.
  • Assisting with the AEO certification: We assist companies with the whole process for the obtention and implementation of a company’s AEO certification. We support with performing the necessary internal audit and implementing required improvements to processes. We also assist with relevant processes for monitoring the AEO certificate. 
  • Trainings and workshops: We offer trainings and workshops which are tailored to the needs and expectations of our clients. 
  • Outsourced customs function (hotline, regular assistance etc.): It is possible to outsource the company's customs function to PwC. 
  • SAP GTS implementation: Our team assists with SAP GTS implementation and can act as a central point of contact for troubleshooting and regulatory watch.
  • Support for creating internal customs processes: We assist companies in creating efficient and compliant customs processes through which companies can also optimize their customs costs. We help companies to create documentation-related processes, so that required customs documentation is properly collected and archived.
  • Carbon Border Adjustment Mechanism (CBAM): We help companies with the implementation of the Carbon Border Adjustment Mechanism, both in terms of systems and legislative requirements. We can also help you assess the new costs. Read more.

 

 

Trade Compliance – export control, sanctions and trade embargo

We support companies’ Trade Compliance functions by mapping risks, interpreting legislation, and enabling access to local information through a global network. We support creating processes to guarantee an efficient, compliant and reliable supply chain. We help with determining whether goods are subject to export licenses as dual-use goods (ECCN), sanctions, restrictions or any other kinds of import or export permits. We help with the classification of dual-use goods and applying for export licenses.

Contact us

Aku Korhonen

Aku Korhonen

Partner, Tax and Legal Services, PwC Finland

Tel: +358 (0)20 787 7229

Arthur Österholm

Arthur Österholm

Customs, Excise & International Trade, PwC Finland

Tel: +358 20 787 8344

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