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CGT Compliance Business Cases Summary

Core Content Overview

This document outlines two key business cases related to Customs and Global Trade (CGT) Compliance and Supply Chain Management Support. Both cases highlight Deloitte's role in helping businesses achieve regulatory compliance, reduce costs, and improve operational transparency. The services provided by Deloitte include advisory on fiscal and non-fiscal regulations, customs duty management, and guarantee optimization.

Compliance Program Development

Background

A client needed to comply with Senior Accounting Regulations, which required the CFO to attest that the business had robust tax accounting processes to ensure the accuracy of tax returns. A particular challenge was customs duty, where the CFO had limited visibility into the group's operations and controls.

Deloitte's Role

• Conducted a detailed review of the procedures in place to manage imports.
• Mapped out the supply chain and product lifecycle to identify points where customs duty decisions were made.
• Provided a report summarizing findings and recommendations for a robust framework.
• Assisted in drafting procedures and instructions for freight forwarders.
• Helped design a training program for staff to ensure compliance with the procedures.

Outcomes

• Enabled the CFO to meet SAO sign-off requirements for customs duties.
• Increased transparency and accuracy in customs duty management.
• Allowed the business to wider use of reliefs, resulting in a reduction in costs.
• Facilitated the client's decision to adopt an automation solution that met regulatory needs.

Supply Chain Management Support

Background

The client had various guarantees in place for the holding and movement of goods subject to customs and excise duty. They wanted to review the level and usage of these guarantees to explore opportunities for cost savings.

Deloitte's Role

• Worked with the client to review guarantees in key countries.
• Created a questionnaire to assess current flows, authorizations, and guarantees.
• Analyzed whether the guarantees were necessary and at the correct level.
• Reviewed third-party organizations managing guarantees to evaluate rates paid and identify consolidation opportunities.

Outcomes

• Reduced guarantee levels in certain countries.
• Identified that some guarantees were not visible in certain jurisdictions due to third-party management.
• Enabled the client to reduce costs of payments made to third parties through further investigation.

Key Information

• Deloitte's Services: Advisory on fiscal and non-fiscal regulations, customs duty management, and guarantee optimization.
• Client Needs: Compliance with regulations, cost reduction, and operational transparency.
• Deloitte's Approach:
  • Conducting detailed reviews and mapping of supply chains.
  • Producing reports and recommendations.
  • Drafting procedures and designing training programs.
  • Analyzing guarantee levels and third-party management.
• Outcomes Achieved:
  • Compliance with regulatory requirements.
  • Enhanced transparency and accuracy in customs duty processes.
  • Cost savings through guarantee optimization and automation.

Contacts

For more information, please contact:

• Fernand Rutten
  • Title: Partner, Deloitte Belgium
  • Phone: +32 (0) 2600 6606
  • Email: frutten@deloitte.com

Disclaimer

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (DTTL), its network of member firms, and their related entities. DTTL and its member firms are legally separate and independent entities. Deloitte does not provide services to clients directly. This communication contains general information only and is not intended to be professional advice or services. No entity in the Deloitte network shall be responsible for any loss sustained by any person relying on this communication.