Michaela Merz


Leave a comment

UAE: Dubai Customs introduces new benefits for air shipments completed by courier companies as from 1 of July 2019


Dubai Customs has decided to provide additional customs benefits to air shipments completed by courier companies to facilitate and reduce the cost of exporting or transiting low value consignment goods in/from Dubai.

Dubai Customs has recently issued the Customs Notice No. (4/2019) to announce further benefits for courier companies that process export, transit and re-export declarations via the Dubai electronic clearance system (Mirsal II). The new benefits are applicable to air shipments only, and represent an important measure to facilitate the export, transit and re-export of low value consignments by courier companies. One of the main beneficiaries of this development are e-commerce businesses that ship goods from distribution centers located in Dubai to regional and global markets. The new facilities shall be effective as of 1 July 2019. Continue reading


Leave a comment

PWC: Mitarbeiter/in Schweizer Zollberartung (80-100%)


PwC Basel ist auf der Suche nach Unterstützung:

Bei PwC tun wir für unsere Mitarbeitenden genau das, was wir auch für unsere Kunden tun: Mehrwert schaffen in den Bereichen Wirtschaftsprüfung, Steuer- und Rechtsberatung, Consulting, Deals und Digital Services. Und du kannst dasselbe tun. Liebst du Veränderung und möchtest du die Zukunft eines der weltweit führenden Beratungsunternehmen mitgestalten? Dann hast du genau das, worauf es ankommt. Die Fähigkeit «to reimagine the possible»! Continue reading


Leave a comment

EVENT: 8. Schweizer Zollrechtstagung


Gerne mache Ich Sie auf die Zollrechtstagung am 14. Mai 2019 aufmerksam, die wir in Bern bereits zum achten Mal durchführen. Es erwarten Sie spannende Themen und erfahrene Referenten sowie Vertreter der Behörden aus dem In- und Ausland. Daneben bietet die Zollrechtstagung eine ideale Plattform, um sich über die aktuellen Entwicklungen und Trends im Zoll- und Aussenhandelsbereich zu informieren, sich neues Fachwissen anzueignen und sich mit anderen Firmenverantwortlichen sowie Experten auszutauschen. Continue reading


1 Comment

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


Leave a comment

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


1 Comment

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


Leave a comment

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