Michaela Merz


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POLAND: Change in the the simplified scheme for import VAT as of 1 May 2019


The cash-free import VAT settlement, as a result of the simplified procedure, will be limited from 1 May 2019. The end of April 2019 is the limit date for the reassessment of permits to use the simplified procedure. The need for their re-verification resulted from the introduction of the EU Customs Code (UCC) instead of the previously applicable Community Customs Code (CCC). Continue reading


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Global ITX webcast: Single digital economy


I am delighted to invite you to the next in the series of PwC’s global indirect tax webcasts: ‘EU: creating the single digital economy 2020-21’ on Wednesday 30 January 2019 at 3pm GMT. A panel of specialists from across PwC’s indirect and direct tax practices will discuss the EU Commission’s proposed implementing regulations for 2020-21 and the consequent indirect tax, customs, direct tax and technology systems implications. Continue reading


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Switzerland: VAT changes for imports of low-value goods from 1 January 2019


Due to the change in legislation, non-established sellers of “low-value” goods into Switzerland will be obliged to register for VAT if they generate more than CHF 100,000 (approx. USD 100,000) of sales of low-value goods per year.

Low-value goods are defined as imports where the VAT charge does not exceed CHF 5. At the currently applicable Swiss VAT rates these are shipments of CHF 65 at the standard VAT rate of 7.7%, or CHF 200 at the reduced VAT rate of 2.5%. Import VAT and customs duties are not levied upon the importation of goods if the amount of import VAT does not exceed CHF 5. Continue reading


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Switzerland: Webcast Import/Export


Moving goods across the borders is the daily business for many companies and an integrated part of their current processes. In our consulting work, we have seen that the customs operations is often handled without proper due diligence. Continue reading


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UK: Customs and international trade: ‘no regrets’ actions to be ready for Brexit


I am pleased to invite you to the next Global ITX webcast. Brexit has the potential to create some significant changes to the UK-EU border and how businesses engage with it.
The Customs and International Trade specialists, Matthew Clark, Claudia Buysing-Damste and Simeon Probst will discuss what ‘no regret’ actions businesses can take now to prepare for Brexit. Continue reading


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Canada: What should you know if you import into Canada


In brief
On July 6, 2018, the Department of Finance Canada issued a statement outlining the processes and procedures to request a remission of surtaxes on US-origin goods listed in the schedules of the: Continue reading


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Global ITX webcast: Customs trade wars!


I’m delighted to invite you to our global customs webcast: Trade wars, what’s the best customs strategy for your business?

Date:     Monday, 16 July 2018
Time:    3pm CET

Trade wars, protectionism, Brexit: how do you plan for an increase in tariffs while keeping goods moving smoothly across borders? Continue reading