Customs and International Trade

PwC's customs services address all aspects of customs matters for companies importing goods into Finland or exporting goods from Finland to outside the EU. Our global PwC network also allows us to support clients worldwide. Whether you're seeking comprehensive customs and international trade support or need assistance with specific cases, our services can be tailored to meet your needs.

Our team consists of experienced experts in both customs legislation and taxation. We assist companies with customs and international trade-related matters, representing them before customs authorities (such as during customs audits, BTI applications, and customs authorisations) as well as in court. By integrating technology, we continually develop tools to help our clients streamline their customs operations and optimise duty costs.

How we can help

Customs analytics

We retrieve your import data from Customs, enrich and analyse the information, and then produce a comprehensive report covering topics such as customs duties, utilized free trade agreements (FTAs), and supply chain-related topics such as transport costs for your imports. We present this report and highlight unrealized savings opportunities in a dedicated workshop.

Our pricing model is tailored for each client, customised based on the specifics of the engagement. We can also offer a success fee option, where our compensation depends on the outcomes of the project, such as the successful recovery of overpaid customs duties.

Examples of our services

Import analysis based on customs data

Our import analysis provides a comprehensive overview of a company's imports, paid customs duties, and supply chain factors such as transport costs.

Identifying savings possibilities lowers customs duties 

In the import analysis, we identify overpaid customs duties as well as other unused savings opportunities and customs benefits. Overpaid customs duties can be reclaimed within three years from the date the clearance decision was confirmed. In addition to the analysis, we offer assistance in preparing applications for refunding overpaid customs duties. 

Our analysis is centred on four main topics: 

  • Utilisation of free trade agreements 
  • Classification of goods into correct commodity codes 
  • Forwarding agents and suppliers 
  • Shipping methods and costs 

Export analysis based on the customs data

Export Analysis Based on Customs Data

PwC's export analysis provides a comprehensive overview of your export operations. We identify potential risks, restrictions, and changes in trade flows, enabling you to optimise procedures, ensure compliance, and efficiently adapt to changes on the global market.

Our services include:

  • Risk Identification: We highlight risks and restrictions related to export codes.
  • Trade Flow Assessment: We evaluate changes in trade flows caused by geopolitical developments or logistical costs.
  • Assistance with Export Controls: We provide expert assistance in complying with increasingly stringent export control regulations.

Duty refund applications

We assist in the realisation of the savings opportunities identified in the customs analysis. We help prepare applications for refunding overpaid customs duties and manage communication with Customs. 

We can also provide support with answering any additional information requests from Customs, as well as with requests for an administrative review and appeals. 

Training services 

We offer comprehensive training services and materials to enhance sustainability, efficiency, and compliance of your customs procedures. We are happy to help you set up procedures if you need assistance or guidance getting started.

Benefits of PwC's customs services:  

  • A global network of customs and trade specialists, with local knowledge and experience in various industries and markets.  
  • A holistic and integrated approach, combining customs, tax, and technology expertise to deliver solutions that fit your business model and strategy, taking geopolitical risks/considerations into account.  
  • A trusted and reliable partner, with a proven track record of delivering high-quality and value-added services to our clients.  

If you are interested in learning more about our customs training services, or if you have any questions or comments, please do not hesitate to contact us. We would be happy to discuss your specific needs and how we can help you address them. 

Examples of our trainings

Classification trainings

Classification is the basis for customs duties, value-added tax, and other possible taxes and charges. It determines whether an import or export license is required and is important for the application of preferential origin rules. Our classification training equips individuals with the knowledge and skills needed to accurately classify goods for customs purposes. 

  • Compliance: Ensure compliance with regulations while avoiding potential penalties and minimising delays caused by misclassification. 
  • Statistics and record keeping: Learn how proper classification helps in capturing data for foreign trade statistics and maintain accurate records for audits and compliance checks. 
  • Cost savings and optimisations: Understand how accurate classification can reduce duties and taxes to be paid and how to optimise your international trade to minimise these costs.

Valuation trainings

Customs valuation is the process of determining the monetary value of imported goods for the purpose of applying customs duties, taxes, and other import charges. Proper valuation ensures the accurate calculation of these charges and influences the eligibility for preferential trade agreements, impacting overall trade compliance and financial planning. 

The Valuation training is designed to enhance your understanding of customs valuation, a critical aspect of international trade. This comprehensive training will equip you with the knowledge and skills needed to navigate the complexities of customs valuation, ensuring compliance and optimising your import processes. 

  • In-depth understanding: Gain a thorough understanding of customs valuation principles, including the WTO Valuation Agreement and its application in major trading nations. 
  • Practical insights: Learn about the six pre-defined methods to determine value, with a focus on the transaction value method, the most important and commonly used method. 
  • Compliance and efficiency: Understand the importance of customs valuation in assessing import duties, fees, and penalties, and how it impacts import statistics, tax, and inventory value. 
  • Practical applications: Explore related party transactions, transfer pricing, and the interaction between transfer pricing and customs valuation. 

Origin trainings

Rules of origin determine whether goods qualify for lower tariffs or exemptions under specific trade agreements, affecting the duty rates applied. Understanding the rules of origin is crucial for businesses to navigate import and export regulations effectively. Our origin training provides comprehensive insights into both non-preferential and preferential origin rules, ensuring your team is well-equipped to handle the complexities of international trade. 

  • Expertise in non-preferential origin: Learn about the principles of last substantial transformation, minimal operations, and the difference between customs status and origin. Understand how to determine non-preferential origin based on WTO rules and real-life examples. 
  • Comprehensive coverage of preferential origin: Gain knowledge on preferential tariff measures, wholly obtained products, and sufficiently worked or processed goods. Understand the common provisions for most preferential origin arrangements, including cumulation, minimal operations, and the general tolerance rule. 
  • Practical application: The training includes practical examples and case studies, such as the determination of non-preferential origin for products and the process for determining preferential origin for exports.  
  • Up-to-date information: Stay informed with the latest updates on origin rules, including links to guidance and databases for further reference. 

Standard operating procedures for global trade 

Continuously improve customs and trade processes with the support of a global network of experts. 

We provide personalised support to help you evaluate, design, and implement top-notch customs and trade solutions for your organisation.

Key Areas of Our Customs Services

  • Assessment: An initial assessment of your current customs and trade processes, policies, and system capabilities, based on key focus areas including people, technology, governance, and compliance. We will identify the strengths, weaknesses, risks, and opportunities within the current processes as well as provide a clear roadmap and recommendations for improvement.  
  • Implementation: An implementation of the agreed roadmap, based on your strategic objectives and business model. We will help you redesign your roles and responsibilities, workflows and activities, IT processes and systems, and governance and monitoring procedures, to optimise your customs and trade performance. We will also provide you with training, materials, testing, and support throughout the implementation phase.  
  • Support: Continuous support and improvement of your customs and trade program, based on your feedback, changing regulations, changes in your business, and market developments. We will help you operate and maintain your new processes and systems, measure and report your results, and identify and address any issues or challenges that may arise.  

How can we help you?

Contact our customs specialists

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 (0)20 787 7367

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