More about EFS

Post-Master in EU Customs Law Programme (in English)

EFS is the only institute to offer a post-master in EU customs law in English. The interactive programme, focusing on international business and with opportunities for international networking, will ensure you are completely up-to-date with the world of EU customs law. Module 1 will be held from Monday 23 to Friday 27 September 2024, and module 2 from Monday 4 to Friday 8 November 2024.

Key benefits

  • In-depth education
  • International business focus
  • Bridge between theory and Practice
  • Interactive (25 participants)
  • Visits to Port of Rotterdam
  • International networking

The programme introduces you to the Union Customs Code and provides you with a detailed understanding of general issues in EU customs law, as well as in-depth training in relevant strategic and business issues.

The first module will discuss general issues within EU customs law. It also includes a boat trip in the Port of Rotterdam so that you can experience one of the world’s largest ports in all its glory!

The second module focuses on strategic and business issues in customs.

You will also complete a course examining the influence of customs law on multinationals, and visit the Dutch Customs Authorities at the APM Terminals Maasvlakte II site in Rotterdam.

All programme topics are discussed from the perspective of the Union Customs Code. Rulings under EU Court of Justice cases issued under the Community Customs Code (applicable until 1 May 2016) will also be discussed in detail, given that most of these rulings remain relevant under the Union Customs Code.

Successful completion of the post-master will require you to write and defend a thesis. EFS modules are taught by renowned professors and prestigious guest speakers, whose experience, expertise and reputation in their specialised fields guarantee high educational standards.

PMC participants work in a variety of fields, including for multinationals, in international trade and consultancy, in legal practice or the academic world or judiciary, and for tax or customs authorities.

The programme is designed for those specialising in customs and indirect taxes with at least two years of professional experience and who want to increase their knowledge of EU customs law in both breadth and depth. Customs and indirect tax professionals working for multinationals, involved in international trade or working in consultancy, legal practice, the academic world, the judiciary or for tax or customs authorities are welcome to take part in the programme.

MODULE 1

DAY 1: 23 SEPTEMBER 2024

14.00 – 17.00 Introduction to EU Customs Law
18.00 – 21.00 Suspension regimes:

  • Role and function of suspension regimes (special procedures)
  • The different procedures in place – their function and functioning
    • transit
    • warehousing
    • processing
    • specific use
  • All based upon real life examples and experience and explaining the differences between the CCC and the UCC

 

DAY 2: 24 SEPTEMBER 2024

14.00 – 17.00 Import and export formalities:

  • Import of goods within the EU / entry summary declaration
  • Presentation of goods to the customs office of entry
  • Lodging of a customs declaration / declarant / customs representative
  • Export of goods from the EU / exporter definition
18.00 – 21.00 Formal customs law – selected topics

  • Incurrence of a customs debt / Customs debtor, who is kept liable in case of a customs debt
  • Revision of a customs declaration
  • Repayment and remission of customs duties
  • Post clearance recovery of customs duties
  • Role EU Commission

 

DAY 3: 25 SEPTEMBER 2024

14.00 – 17.00 Dutiable basis I: Customs Valuation:

  • Role / function in the overall customs framework
  • Main principles
  • Valuation methods
    • Transaction value – assists / deductions
    • Relation to Transfer Pricing
  • All based upon real life examples and experience and
    explaining the differences between the CCC and the UCC
18.00 – 21.00 Customs litigation and recent development of ECJ cases

 

DAY 4: 26 SEPTEMBER 2024

10.00 – 13.00 Dutiable basis II: Origin I

  • Preferential origin (origin rules, cumulation, REX system, proof of origin)
  • Non-preferential origin (origin rules, proof of origin, ECJ case law)
  • Miscellaneous (BOI, compliance issues etc.)
14.00 – 15.30 Dutiable basis II: Origin II

  • Case study
15.30 – 17.00 Dutiable basis III: Tariff classification
18.30 – 22.00 Informal meeting and dinner with the speakers during a boat trip in the port of Rotterdam

 

DAY 5: 27 SEPTEMBER 2024

10.00 – 13.00 Dutiable basis III: Tariff classification 

  • Built up of the HS and CN/Classification rules/ Case law on classification/BTI’s and their application/Tariff suspensions
14.00 – 17.00 Excise duties:

  • EU directive on general arrangements for excise duties
  • Excise warehouses and suspension regime
  • Movement and control of excise goods
  • EMCS

 

MODULE 2

DAY 1: 4 NOVEMBER 2024

14.00 – 17.00 Restructuring of the supply chain and customs:

  • Working with principal companies and LRD’s and the impact on customs operations, such as licenses and origin management
  • Centralised clearance and export
18.00 – 21.00 Origin management:

  • Working with FTA’s and customs unions around the world

 

DAY 2: 5 NOVEMBER 2024

14.00 – 17.00

 

 Customs duty management from a business perspective 
18.00 – 21.00 Customs valuation in complex supply chains

  • Transaction value in a series of sales
  • Treatment of intellectual property
  • Intercompany sales transactions
  • Undervaluation

 

DAY 3: 6 NOVEMBER 2024

08.00 – 13.00 Visit to the Dutch Customs Authorities on Maasvlakte II
14.00 – 15.30 Customs valuation in complex supply chains
15.30 – 17.00

18.00 – 21.00

 VAT and customs:

  • VAT and customs
  • Duty and VAT exemptions at import
  • VAT on export, VAT during customs suspension
  • Relief from customs duties and VAT, returned goods

VAT and customs (sequel)

 

DAY 4: 7 NOVEMBER 2024

14.00 – 17.00 Trade facilitations and developments:

  • Authorized economic operator
  • Single window, one stop shopping
  • Customs controlled framework
  • Future legislative developments such as the Union Customs Code (UCC) and the difference with the current CCC provisions
18.00 – 21.00 Customs function and role various stakeholders:

  • Cross-border trade (customs, business, consultant), meaning “being in control”, control of processes and procedures/role IT

 

DAY 5: 8 NOVEMBER 2024

10.00 – 13.00 EU strategic controls and sanctions:

  • Non fiscal customs legislation
  • Safety and security
  • Dual use goods, export license system

 
14.00 – 17.00 ESG-developments and international trade

  • Carbon border adjustment mechanism (CBAM)
  • Forced labor
  • plastic taxes / extended producer responsibility
  • deforestation

 

WEEK 5-6, 2025
Verbal defence of thesis

RUUD TUSVELD LLM

Retired Partner Customs, Excise &
International Trade – PwC, Lecturer
at Tilburg University

‘Introduction to EU Customs Law’
‘Suspension regimes’
‘Customs function and role of various
stakeholders’

PROF. SANDRA RINNERT

Head of Customs Department
at German Federal University

‘Import and export formalities’

PATRICIO DIAZ GAVIER LLM

Customs Lawyer and Litigator –
Diaz Gavier

‘Customs litigation and recent development of ECJ cases’

PROF. SANTIAGO IBÁÑEZ MARSILLA

Professor of Finance Law and
Taxation University of Valencia,
Director Jean Monnet Chair
“EU Customs Law”

‘Dutiable basis I: Customs Value’

DR. MARTIJN SCHIPPERS LLM

Assistant Professor – Erasmus School of Law,
Manager EY/ EFS Programme Coordinator

‘Customs valuation in complex supply chains’
‘ESG-developments and international trade’

RAOUL RAMAUTARSING MSC

Partner Deloitte

‘Dutiable basis II: Origin I’
‘Dutiable basis II: Origin II’

TONY LINDSEN MSC

Senior Manager Deloitte

‘Dutiable basis II: Origin I’
‘Dutiable basis II: Origin II’

JOS VERSTRATEN

Director Customs & International
Trade – PwC

‘Dutiable basis III: Tariff classification Harmonized
System (HS) / Combined Nomenclature (CN)’

PROF. WALTER DE WIT

Professor – Erasmus School of Law,
Partner EY / EFS Programme Director /
Board member

‘Formal customs law – selected topics’
‘Excise duties’
‘Customs valuation in complex supply chains’
‘VAT and customs’
‘VAT and customs (sequel)’
‘Wrap-up and recent developments’

JEROEN SCHOLTEN MSC

Partner Indirect Tax – EY

‘Restructuring of the supply chain and
customs’
‘Origin Management’

ASHISH SINHA MSC

Global Trade and indirect tax
Associate Partner – EY CH

‘Restructuring of the supply chain and customs’
‘Origin management’

RISHI GAINDA LLM

Head of Global Indirect Taxes –
Unilever

‘Customs duty management from a
business perspective’

MARC GORTER LLM

Global & EMEA Customs manager –
Unilever

‘Customs duty management from a
business perspective’

PROF. MADELEINE MERKX

Professor Erasmus School of Law,
Partner BDO, EFS Programme
Director/Boardmember

‘VAT and customs’
‘VAT and customs (sequel)’

FRANK HEIJMANN LLM MBA

Head of (international) Trade Relations
at Dutch Customs

‘Customs function and role various
stakeholders’
‘Trade facilitation and developments’

TIM HESSELINK LLM

Partner – Kneppelhout & Korthals Advocaten

‘EU strategic controls’

PROF. WALTER DE WIT

Programme Director /
EFS Board Member
Walter de Wit is Professor of European and International Customs Law at the Erasmus School of Law. He is also a partner at EY, advising clients on indirect taxation and international trade, including customs duties.

DR. MARTIJN SCHIPPERS LLM

Programme Coordinator
Martijn Schippers is Assistant Professor at the Erasmus School of Law and is specialized in EU Customs Law. He is also part of EY’s Global Trade and Customs Group in the Netherlands.

DATES
Module 1: Monday 23 – Friday 27 September 2024
Module 2: Monday 4 – Friday 8 November 2024

TIMES
Lectures and tutorials will be held from 14.00 – 21.00 on Monday to Thursday and from 10.00 – 17.00 on Friday. Each day comprises four sessions of one and a half hours each.

LOCATION
The programme will be given at the Erasmus University Rotterdam campus.

Erasmus University Rotterdam,
Campus Woudestein
Burgemeester Oudlaan 50
3000 DR Rotterdam
tel +3110 408 14 76
View a small map

ACCOMMODATION
EFS can arrange hotel accommodations for you. EFS has made arrangements with the hotel located right next to the Erasmus University. Part of that arrangement is a reduction on the room rate. If you wish to make use of this possibility please indicate this on the course registration form. EFS will then increase the course price by the cost of the hotel accommodation. Due to the agreements EFS has made with Novotel, the hotel costs are also due if the reservation for the hotel accommodation is cancelled within one month before the start of the course. If registration for hotel accommodation is made within one month before the course, EFS and Novotel cannot guarantee that a hotel room is available and a different (higher) room rate may apply. We further to our general terms and conditions which apply to hotel accommodation arranged by EFS for the course participant.

The amounts for hotel accommodation are as follows, per night: Module 1: € 170,- / Module 2: € 150,-. (Monday to Friday).

FEES
Module 1 and 2: €6,600 (includes course materials and meals).
Module 1 or 2 separately: €3,600 (includes course materials and meals).

If a someone participates in another post-Master within a period of twelve months, a 10% discount is granted on the course price of both post-Masters. The condition is that the full programs or all modules of each post-Master must be followed.

LANGUAGE
The programme is taught in English.

WORKLOAD
In addition to attending at least four of the five days of each module, you will need to allow time for proper preparation (on average, this will involve a morning for each day of tuition), as well as for writing and preparing to defend your thesis.

GROUP SIZE
As groups comprise a maximum of 25 participants, you can be assured of optimal and active participation.

ADMISSION REQUIREMENTS
In view of the high standards set for this programme, participants are required to have an academic level of intellectual ability and at least two years of relevant work experience.

DISCLAIMER
EFS reserves the right to change the policy, programme, fees and other items referred to in this flyer.

ACCREDITATION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points, certainly if you are a member of the Dutch Association of Tax Advisers (NOB) or the RB organisation of tax advisers. We consider the completed post-master to count for 60 hours of professional development (30 hours per module). You can find more information about this on the EFS website and on the website of your professional organisation.

CERTIFICATE
You will be awarded a certificate for the module(s) after successfully defending your thesis. This will be awarded at the ceremony held to mark the end of the programme.

CONTACT
For more information, please contact:
Martijn Schippers
PMC Programme Coordinator
schippers@law.eur.nl
+31 (0)6 290 84 186
www.eur.nl/efs

You can apply for the Post-Master in EU Customs Law 2024 by submitting this Application form.

For more information

Prof. Walter de Wit
Programme Director


Martijn Schippers
Programme Coordinator
+31 (0) 6 290 841 86
schippers@law.eur.nl

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Testimonials

Michel Anliker
At the time
Customs and International Trade Manager
PwC

“I decided to study in Rotterdam because it’s a big trading hub and a door opener into the EU.”

Bart Caluwé
At the time
VAT Manager
HP International Sarl

“I chose EFS because of the truly international audience, which allows a great debate between the participants both in and outside the course, and because of the high level of expertise of the teachers, coming not only from advisors but also from customs authorities and industry.”

Hillary Dragtenstein
At the time
Research Assistant Section Tax
Supreme Court of the Netherlands

“I think what makes the EFS programme unique is that it is international, exciting and diverse.”