ALS Customs Services

The incoterm FOB stands for Free on Board. It is an international trading term that specifies the obligations and responsibilities of sellers and buyers when trading goods via sea or inland…

What is customs clearance? When goods are exported from or imported into a country, this must be accompanied by customs clearance. The compulsory procedure involves, among other things, presenting…

The following article describes everything you need to know about the Incoterm “Ex Works” (EXW). In case of any questions or unclarities, do not hesitate to contact us. Group E: Dispatch – Ex…

The buyer arranges and bears the costs to: The seller arranges and bears the cost of: Delivery of the goods to the final destination Paying for import duty, taxes and customs clearance The…

In this article we will explain everything you need to know regarding the ‘EORI number’. In case of questions or unclarities, do not hesitate to contact us. What is an EORI number? An EORI…

Customs valuation is the process by which authorities determine the value of goods being imported in order to assess customs duties, import VAT, and other applicable taxes. It plays a critical role…

Understanding the origin of goods is a fundamental requirement in international trade. Origin determines whether goods qualify for preferential duty rates under trade agreements, or whether specific…

In this article you will get to know everything about commodity codes in international trade, such as HS (Harmonized System) and HTS (Harmonized Tariff System) Codes.   What is a commodity…

Customs clearance solutions Whether hauliers, manufacturers of goods and products, SMEs, B2B or B2C companies – we offer solutions for smooth international customs clearance in all sectors. We…

What happens when goods are delivered across a border to another country? Who controls the goods? What fees are charged for them, and what rules apply – those of the country to which the goods are…

The buyer arranges and bears the costs to: The seller arranges and bears the cost of: Delivery of the goods to the final destination Paying for import duty, taxes and customs clearance The…

International trade controls are a critical component of global compliance frameworks. These rules are implemented to safeguard national and international security, prevent the spread of sensitive…

The buyer arranges and bears the costs to: The seller arranges and bears the cost of: Delivery of the goods to the final destination Paying for import duty, taxes and customs clearance The…

Carriage and Insurance Paid to (CIP) is an Incoterm where the seller covers the cost of transportation and insurance to a buyer’s destination and the buyer assumes the risk from the point of…

The Anti-Dumping Duty is an additional import duty imposed on goods which are priced below their fair market value, otherwise referred to as ‘dumping’. These duties are designed to counteract the…

The EUR 1 Movement Certificate, commonly known as a movement certificate, serves as a certificate of origin, facilitating importers in certain countries to import or export goods with reduced or…

Accurate product classification is the foundation of compliant international trade. It ensures that goods are declared correctly to customs authorities, enabling the correct application of duties,…

What is DUIMP? DUIMP (Declaração Única de Importação) is a Single Import Declaration, a digital document that integrates all necessary information about import operations, including: customs,…

The following article describes everything you need to know about the Incoterm “Free Carrier” (FCA). In case of any questions or unclarities, do not hesitate to contact us. Group F: Basic Transport…

A Fiscal Representative is an economic operator who assumes the VAT obligations of a foreign economic operator with the domestic tax authorities. ALS operates Fiscal Representation in the following…

Free Alongside Ship (FAS) is an Incoterm that makes the seller responsible for delivery of goods at a specific port alongside a vessel chosen by the buyer. It defines the exact obligations for both…

A Customs Tariff determines the import duties payable. Customs Tariffs can fall under multiple terms, such as: Tariff Classification, Classification Codes, Customs Classification, Commodity Code,…

The following article describes everything you need to know about the Incoterm “Cost and Freight” (CFR). In case of any questions or unclarities, do not hesitate to contact us. Group D: Main…

There are specific guidelines, rules, and restrictions for importing goods into the EU from countries that are not part of the European Union. To begin with, it needs to be checked whether there are…

The following article describes everything you need to know about the Incoterm “Cost, Insurance and Freight” (CIF). In case of any questions or unclarities, do not hesitate to contact us. Group C:…

A transit procedure is being used to move goods from the country of dispatch through one or more countries. There is no need to declare the goods in each of the crossed countries as this procedure…

Definition: Incoterms are a set of three-letter terms that reflect business-to-business practice in contracts for the sale of goods. They are referred to as the “common language” of trade as they…

A Customs Declaration is an official and legal document that lists details of goods that are being Imported or exported. It provides information that is being required to evaluate the safety and…

Objective of the CBAM The European Green Deal is a comprehensive strategy aimed at making the EU climate-neutral by 2050. As part of this plan, the EU Emissions Trading System (EU ETS) was…

The European Union (EU) has introduced a suite of green policies to align international trade with its climate and sustainability goals. These regulations aim to reduce environmental impact, ensure…

The Border Target Operating Model (BTOM) is the UK government's framework for implementing post-Brexit border controls on goods imported into Great Britain. It introduces a risk-based approach to…