4. Customs functions within the company

To conclude this article, which sets out to describe the full range of customs formalities, it would be useful to look at the customs function within a company. The customs function is essential for any company wishing to become a player in international trade, whether large or small, whether importing or exporting.

It is essential that this function be covered in order to take all customs issues into account. Under the modernized Customs Code due to come into force in 2013, simplified procedures and economic regimes, like Authorized Economic Operator status, will only be granted to companies that can demonstrate in-house customs expertise.

It is important for management teams to be aware of the need for a customs function. This customs function must not be limited to operational monitoring, even though this is essential. This function must...