Customs and Excise Duties Administration

Tax and Revenue Management October 25, 2025
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Introduction

This comprehensive course covers the complex landscape of customs and excise duties administration, providing participants with practical knowledge of import/export procedures, duty calculation methods, and compliance requirements. Participants will learn how to navigate customs regulations, optimize duty payments, and manage compliance risks in international trade environments. The curriculum addresses both theoretical foundations and practical applications, with emphasis on classification, valuation, origin determination, and special procedures. Through case studies and interactive exercises, attendees will develop the expertise needed to manage customs and excise matters effectively.

Objectives

Upon completion, participants will be able to:

  • Understand customs and excise duty systems
  • Classify goods using harmonized system codes
  • Determine customs value correctly
  • Manage origin determination procedures
  • Navigate special customs procedures
  • Handle customs audits and investigations
  • Optimize duty payment strategies
  • Manage excise duty compliance
  • Implement customs compliance frameworks

Target Audience

  • International trade specialists
  • Customs compliance managers
  • Logistics and supply chain professionals
  • Import/export coordinators
  • Corporate tax and trade staff
  • Government customs officials
  • Trade consultants
  • Legal practitioners in trade law

Methodology

  • Classification practical exercises
  • Valuation case studies
  • Origin determination workshops
  • Process mapping exercises
  • Audit simulation scenarios
  • Regulatory update sessions
  • Technology tool demonstrations
  • Cross-border case analyses

Personal Impact

  • Enhanced technical expertise
  • Improved analytical capabilities
  • Increased confidence in trade matters
  • Career advancement opportunities
  • Professional network development
  • Specialized knowledge recognition

Organizational Impact

  • Reduced duty costs through optimization
  • Improved compliance outcomes
  • Enhanced supply chain efficiency
  • Reduced risk of penalties
  • Better resource allocation
  • Improved stakeholder relationships

Course Outline

Customs Fundamentals

Legal and Regulatory Framework
  • International conventions and agreements
  • National legislation structures
  • Customs administration organizations
  • Trade facilitation initiatives
  • Security and compliance programs
Duty Types and Structures
  • Customs duty calculation methods
  • Excise duty systems and rates
  • Anti-dumping and countervailing duties
  • Safeguard measures and tariffs

Goods Classification

Harmonized System Application
  • HS structure and principles
  • Classification rules interpretation
  • Binding tariff information procedures
  • Classification dispute resolution
  • Update and maintenance processes
Practical Classification Exercises
  • Case studies of complex classifications
  • Cross-border consistency challenges
  • Technology solutions for classification
  • Risk management in classification

Valuation Methods

Customs Value Determination
  • Transaction value method applications
  • Alternative valuation methods
  • Related party transaction adjustments
  • Royalty and license fee inclusions
  • Assists and proceeds considerations
Documentation and Compliance
  • Valuation declaration requirements
  • Supporting documentation standards
  • Transfer pricing interactions
  • Audit defense preparation

Origin Determination

Rules of Origin Applications
  • Non-preferential origin rules
  • Preferential origin requirements
  • Free trade agreement utilization
  • Certificate of origin procedures
  • Origin verification processes
Strategic Planning
  • Supply chain optimization
  • Origin management systems
  • Risk assessment methodologies
  • Compliance monitoring frameworks

Special Procedures and Regimes

Duty Relief Mechanisms
  • Temporary admission procedures
  • Inward and outward processing
  • Customs warehousing benefits
  • Free zone operations
  • End-use provisions
Compliance Management
  • Authorization requirements
  • Record keeping obligations
  • Security and guarantee arrangements
  • Audit and control procedures

Excise Duty Management

Excise Systems Overview
  • Excise product categories
  • Manufacturer and importer obligations
  • Tax warehouse requirements
  • Suspension arrangements
  • Movement control procedures
Compliance and Enforcement
  • Return preparation and filing
  • Payment procedures
  • Audit and inspection processes
  • Penalty regimes
  • Fraud prevention measures

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