Services

What We Do

Some of the services we offer are listed below but for the full list , contact us now for a confidential and independent consultation.

Compliance Outsourcing

In recent years, we have seen an increased focus by Customs Authorities across the EU on customs compliance. We have developed a range of outsource services to assist traders with their compliance obligations where there limited in-house expertise.

This system allows TJMB to analyse traders import and export SAD’s and provide a metric for measurement of SAD accuracy. Traders or their customs clearing agents provide TJMB with monthly SAD’s which we review. We also use the system as an audit trail for SAD corrections and preparation for AEO application.

Customs Authorities generally require a full reconciliation of import entries to material receipts when completing a BOD for Inward Processing for example. We offer the following:

  • Import and export SAD review and correction;
  • Reconciling quantities and values on import SAD’s with company and Revenue records;
  • Taking corrective actions and maintaining a SAD audit log; and
  • Monitoring import quantities and values against those on the authorisation.

In conjunction with our Customs Help Desk facility, we can maintain and update a traders tariff matrix monthly with any new material classified within that month.

We offer online and telephone support for traders and deal directly with customs clearing agents and Customs Authorities on traders behalf.

Customs Consultancy

We have developed a classification SOP and research record which we use when undertaking classification projects for traders. We have undertaken a number of significant classification projects and use a methodology that minimises traders input and time. We also interact directly with customs clearing agents on trader’s behalf and provide tariff codes as necessary. Specifically our services include:

  • Classification of import and export materials
  • Classification Helpdesk
  • Maintenance of traders tariff code parts database
  • Applying for Binding Tariff Information

Applications for G563A Valuation Declarations; and
Advising on Valuations Methods and compliance with the Union Customs Code including what additional charges may apply.

Application, modification and renewal of Inward Processing, Outward Processing Warehousing and End-Use;
Retrospection;
Completion of Comprehensive Guarantees and Self-Assessment Questionnaire;
Control and compliance requirements including Bills of Discharge; and
SOP’s for Special Procedures.

Non-Preferential

Rules of qualification for manufactured products for Non-Preferential Origin;
Simplified procedures for issuing Certificates of Origin; and
Applying for Binding Origin Information.

Preferential Origin

Rules of qualification for Preferential Origin;
EUR1 Certificates;
Simplified Procedures for Invoice Declarations; and
No-Drawback Rule and implications for Inward Processing.

We have been involved with many successful AEO applications and offer the following services:

Pre-AEO audit and reporting to identify any weaknesses which may impact the key criteria for obtaining AEO approval;
Preparation of SAD review database required for AEO;
Preparations of SOP’s to support an AEO application;
Preparation and submission of the AEO Questionnaire and application;
Follow up with the customs authorities on your behalf while the approval process is under way; and
Monitoring trader’s compliance with the conditions of AEO to ensure that AEO status is maintained.

Our services include the following:

Advice in respect of compliance with EU and National Legislation in areas such as Mineral Oils, Alcohols, Tobacco and VRT;
Submitting applications for Tax Warehouses and Excise Wholesale Licences;
SOPs for Tax Warehouses;
Classification of Excise products;
Adapting Customs duty saving solutions for products subject to Excise duty;
Maximising the benefits and savings for traders in excisable products;
Pre-audits and Revenue audit support;
Dealing with Excise Appeals;
Advice in cross border and international excise issues;
Developing management tools and systems to ensure excise compliance; and
Excise duty reviews.

Animal By-Products Licensing

Establishments that receive, handle and use samples of animal products for research and development purposes are required to be registered operators and must abide by all relevant requirements detailed in European Union (Animal By-Products) Regulations 2014 (SI No 186 of 2014) and EU Legislation Regulation (EC) No 1069/2009 and Commission Regulation (EU) No 142/2011.

If you intend to Import animal by-products materials for commercial use then you will require an Authorisation to Present Consignment(s) for Re-Import. The VET 14 application form applies and licences can be issued for individual or multiple imports. Alternatively, if the originating manufacturing plant is registered with the EU, a Chapter 20 Declaration and Commercial Document can be used in lieu of an import licence. 

If you intend to re-import a consignment falling within the Animal By-Products Licencing legislation you will require an Authorisation to Present Consignment(s) for Re-Import. The VET 14 application form applies and licences can be issued for individual or multiple imports.

All imports of Animal By-Products must be presented to a Border Inspection Post (BIP) within the EU.

We can assist you in deciding which licence is appropriate, submit the licence application and deal with the various licencing bodies on your behalf. 

Other Services

We offer one to one and classroom training on core modules to comply with UCC competency requirements. These include, inter alia:

Classification;
Valuation;
Origin;
Special Procedures; and
SAD audit and review.

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing, where it is established that industry within the EU is unable to obtain supplies of the product or suitable substitutes.

The aim of the tariff suspension scheme is to enable Union enterprises to use raw materials, semi-finished goods or components not available or produced within the Union. Both measures permit the total or partial waiver of the third country duties applicable to imported goods in order to strengthen the Union’s industrial production capacity, thereby making it easier for its producers to compete with third country suppliers. It does not apply to ‘finished’ products. ‘Finished’ products are defined as those which:

are ready for sale to the end-user;
are disassembled finished goods;
will not undergo any substantial processing; or
already have the essential character of the complete product. 

Goods for which anti-dumping or countervailing duties are applicable will normally be excluded from granting a suspension or quota. Goods which are subject to import prohibitions and restrictions (e.g. Convention on International Trade in Endangered Species (CITES) will also be excluded from this scheme.

Who Can Avail of the Scheme? 

The tariff schemes operate primarily for industrial products and thus the schemes are relevant to manufacturing/processing companies in the chemicals (and allied), micro-electronics (and related) sectors.

Suspensions are this normally granted to:

raw materials;
semi-finished goods or;
components not available within the EU or Turkey.

Grounds for refusal:

Applications for suspension of duty will not be considered where there are already restrictions or preferences on imports already in force e.g. anti-dumping duties, patents etc. Suspensions will not normally be granted if:

  • the amount of uncollected customs duty in question is estimated to be less than €15,000 per year. Enterprises may group together to reach the threshold.
  • identical, equivalent or substitute products are available within the EU or Turkey;
  • goods are finished products;
  • goods are covered by an exclusive trading agreement;

Validity of Measures:

A suspension will be valid for five years; a quota will be valid for a period of six-twelve months.

Controlled products are those that fall within the scope of Commission Delegated Regulation (EU) No 2015/2420 for dual-use products and the Control of Exports (Goods and Technology) Order 2012 for military products.

Goods controlled under torture legislation include export licensing controls on drugs used in executions by lethal injection. The legal basis for controls on ‘torture’ goods is the EU Regulation on products used for trade in certain goods which could be used for capital punishment, torture or other cruel, inhuman or degrading treatment or punishment. This is also known as Council Regulation (EC) No. 1236/2005 or the ‘Torture’ Regulation.

‘Dual-use items’ shall mean items, including software and technology, which can be used for both civil and military purposes.

Types of Export Licences

The following categories of licence are issued by the Export Licensing Unit:

Individual Dual-Use Licences;
Global (Dual-Use) Licences;
Military Licences;
Brokering Activities Licences;
Licensing under the Torture Regulations; and
Global Transfer Licences – Directive 2009/43/EC.

We can assist you with deciding if a product is considered a controlled product, applying for the appropriate licence and applying the correct ECCN. 

In conjunction with our Customs Help Desk facility, we can maintain and update a traders tariff matrix monthly with any new material classified within that month.

We have been involved with many successful AEO applications and offer the following services:

Pre-AEO audit and reporting to identify any weaknesses which may impact the key criteria for obtaining AEO approval;
Preparation of SAD review database required for AEO;
Preparations of SOP’s to support an AEO application;
Preparation and submission of the AEO Questionnaire and application;
Follow up with the customs authorities on your behalf while the approval process is under way; and
Monitoring trader’s compliance with the conditions of AEO to ensure that AEO status is maintained.

Our services include the following:

Advice in respect of compliance with EU and National Legislation in areas such as Mineral Oils, Alcohols, Tobacco and VRT;
Submitting applications for Tax Warehouses and Excise Wholesale Licences;
SOPs for Tax Warehouses;
Classification of Excise products;
Adapting Customs duty saving solutions for products subject to Excise duty;
Maximising the benefits and savings for traders in excisable products;
Pre-audits and Revenue audit support;
Dealing with Excise Appeals;
Advice in cross border and international excise issues;
Developing management tools and systems to ensure excise compliance; and
Excise duty reviews.