Customs and Excise

Sanctions, trade agreements, trade wars, ESG, tariffs and trade agreements are part of the everyday discussion around customs & international trade. This calls for coordinated tax and legal services, and increased trade regulation underscores the importance of implementing compliance plans to avoid stiff penalties. With markets in constant flux and tax laws rapidly evolving, companies need advisers who can provide local insight and global perspective on customs taxation issues everywhere they operate.

Our Global Customs team works with colleagues across borders and practice areas to advise multinational companies on customs and trade regulation, tax compliance, commercial agreements, trade-related enforcement actions, IP enforcement, consumer protection laws, the US Foreign Corrupt Practices Act and other anti-corruption laws.

Businesses must learn to evolve in an ever-changing legal and tax landscape during a very unstable political climate, while at the same time navigating an increasingly digitized working environment. This subject has evolved from one of compliance to playing a key role in a company's business strategy and value chain.

Our Core Customs & Trade Competencies

To help simplify complexity and avoid enforcement actions, our customs lawyers execute compliance plans, prepare WTO-consistent policies and business strategies, perform compliance audits, conduct compliance and ethics training, and guide clients through investigations and prosecutions.

We also represent clients in disputes brought before the Court of International Trade and other international fair trade bodies. We assist in resolving customs litigation, particularly with regard to clarification of and compliance with applicable tariffs and duties.

International customs matters call for coordinated tax and legal services across jurisdictions. We help multinational businesses manage customs risk, respond to trade disruption and identify opportunities to improve the efficiency of their global supply chains, leveraging our local insight and global perspective.

Baker McKenzie's Customs and Excise practice is a thriving practice that is recognized by clients and peers alike for the following:

Unrivalled track record in leading the most complex customs matters. The combination of a strong global practice means that it can undertake global multijurisdictional customs projects in-house, without the need for additional external counsel. A wide range of FTSE 100 and Fortune 500 multinationals rely on Baker McKenzie for strategic regional and global supply chain planning and execution, leveraging its experience in leading the most high-profile customs cases over recent years.
Proven ability to represent clients in sensitive global customs and excise investigations. With a wealth of experience in assisting companies with customs and excise investigations, appeals and obtaining favourable rulings from UK HMRC, US CBP, and China GAC, in addition to other customs authorities around the globe, our Customs & Excise practice lawyers help condense highly technical customs and excise rules into a consolidated defence strategy. Our services also include strategies for disclosure, co-ordination of global advice from key jurisdictions across the globe; advice on managing ongoing and future risk; and seamless collaboration with our fraud practitioners on matters involving alleged customs fraud.
Ahead of the curve on customs and excise advice in the context of trade disruption and geopolitical risks. This includes Post-Brexit developments, tariffs and FTA developments. An understanding of customs and excise rules has become critical in the current volatile business landscape.
An unmatched international network of customs, trade, WTO and tax lawyers. We work across all areas of international trade and tax law and provide clients a coordinated global approach to customs, indirect tax and transfer pricing matters through our extensive global network of offices. We offer unrivalled knowledge and on-the-ground experience of tackling customs, excise and wider international trade issues, with over 140 experienced lawyers focusing on customs across 74 offices in 45 countries.

Our wide range of assistance was built from combining the in-depth know-how of our technical experts and the practical expertise acquired from supporting our clients across all industries.

Our services are built around five core competencies designed to answer the needs of each of our clients and any company involved in trade. We will always our colleagues from other practices (i.e. VAT, M&A, Corporate) whenever their experience will bring you and your business value.

Customs & International Trade Support

Customs & International Trade – Efficiency, Optimizations & Challenges

The basis of all Customs & International Trade matters starts with three pillars:

Classification
Origin
Valuation (including the link with Transfer Pricing for related party transactions)

These core pillars are the basis of customs and determine the customs duties, excise and VAT to be paid, as well as any measures that can apply to the transaction. Errors in any of these subjects will lead to financial and compliance risks as well as potential border blocks that may impact your business.

We can assist you in verifying that you meet all of your compliance obligations. Beyond that, we can also assess whether your business could benefit from any optimizations or specific customs regimes, for example under relevant free trade agreements. Further, by implementing best practices and available simplifications, we can help reduce your administrative burden and avoid unnecessary duty payments.

Customs Litigation

We support clients throughout customs and excise investigations and disputes, including audits, voluntary disclosures, administrative proceedings, appeals, criminal investigations and court proceedings. Our international teams coordinate evidence, legal strategy and engagement with customs authorities across affected jurisdictions.

Excise & Energy Taxes

We advise on the excise treatment of products, transactions and supply chains, including authorizations, licensing, compliance and disputes. Our international network combines cross-border coordination with the local knowledge required to address national excise rule.

ESG & Trade

We advise on the customs and supply-chain aspects of requirements concerning, for example, CBAM, forced labour, deforestation and plastic taxes. Working with colleagues across our international network, and with technical specialists across relevant disciplines, we offer one-stop-shop services to help clients assess their obligations, develop compliance processes and prepare for engagement with enforcement authorities.

Customs Strategy & Governance

The constant developments in the world of Customs and Trade have brought discussion of this topic to the C-suite. Originally perceived as a compliance function, it is now almost a prerequisite for companies to have a substantial and sustainable customs compliance program that allows them to operate efficiently on a global scale. We help clients design and implement risk-based customs governance frameworks, aiming to help embed customs compliance into business operations while supporting efficient global trade.

Pharma and medical device companies – Assisting with assessments of the impact of tariffs and advising on tariff mitigation strategies, including comprehensive tariff classification, origin and valuation analyses across product supply chains and identifying significant opportunities for tariff mitigation and cost reduction.

Technology company – Represented before the customs authorities of multiple European and other countries on complex valuation-related matters, including in the context of authorisations and rulings, a criminal investigation, full tax audit, and advising the client on a number of other strategic import-related matters.

Aviation and aerospace component manufacturing company – Assisted in preparing and submitting a prior disclosure concerning historical valuation methodologies previously accepted by U.S. Customs and Border Protection, resulting in the matter being closed without adverse action.

Manufacturing company – Advising on various high-stake customs matters including reviewing their existing global valuation approach for sensitive goods moved into and out of Europe and advising on potential customs strategies to mitigate duty liability for their import and export of high value nuclear related structures.

Machinery manufacturing company – Assisting with audits, workshops and subsequent voluntary disclosures to HMRC and negotiating a resolution regarding the same, ranging from errors in the operation of their customs procedures in the UK to incorrect use of preference under Free Trade Agreements.

Household appliances manufacturing company – Assisting with US customs matters, including forced labor compliance (including CBP detention releases) and country of origin reviews associated with their decision to move manufacturing out of China to mitigate against the Section 301 duty exposure.

Asia Pacific

Band 1, Chambers Asia Pacific (South-East Asia)
International Trade & WTO

Tier 1, Legal 500 Asia Pacific (Thailand)
Customs and International Trade

EMEA

Tier 1, Legal 500 UK (London)
Trade, WTO, Anti-dumping, and Customs

Tier 1, Legal 500 UK (London)
Customs & Excise

Americas

Tier 1, Legal 500 United States
Customs, Export Controls and Economic Sanctions

Band 1, Chambers Latin America (Mexico)
International Trade/WTO

Tier 1, Legal 500 Latin America (Mexico)
International Trade and Customs

Tier 1, Legal 500 Latin America (Brazil*)
Customs

* Trench Rossi Watanabe (Brazil) and Baker McKenzie have executed a strategic cooperation agreement to consult on foreign law