Integrated Customs

Solutions and
SAP GTS.
 Integrated Customs Solutions
and SAP GTS

Anyone within a company who has responsibility

for global goods movements is well aware that
legal requirements with regard to global Customs
and International Trade legislation have become
increasingly complex. With more major changes
on the near horizon, that complexity looks set to
stay. Those who are in charge of importing and
exporting goods now also have to dedicate
considerable time to monitoring areas like risk
management, legal controls, e-Customs,
e-archiving and e-invoicing.
A tool like SAP GTS is designed to help
companies with meeting various Customs and
International Trade obligations effectively and
efficiently. Deloitte can help you make the most
out of SAP GTS for your business.

2 Integrated Customs Solutions and SAP GTS 3

 Qualified Systems to Support International Trade
Dynamics
The drive for technology solutions to support and
manage goods movement processes is particularly linked
to:
• Risk analysis;
• Authorised Economic Operator (AEO);
• Electronic customs processing.
Risk analysis
Within the field of logistics, risk management, besides
its purely goods-related focus, also entails assessing
risks affecting individuals and companies when selecting
particular consignees or destinations. Customs authori-
ties in the EU member states will increasingly be imple-
menting systems to provide fast and efficient electronic
support for this risk analysis process. Businesses need
systems that will provide support to those respon-
sible for analysing and managing import and export
processes. With its Compliance Management, Customs
Management and Risk Management components, SAP
GTS covers all the various aspects of import and export
and integrates seamlessly with other systems.
AEO certification
For any European based company which has major
dealings in import and export it would be beneficial,
perhaps even necessary, to take advantage of this
simplified electronic processing within the shortest
possible timeframe. In addition to converting to suitable
powerful systems, certification to the status of AEO is
also recommended.
As of 1 January 2008, economic operators have the
right to apply for AEO status to the national Customs
authorities in the field of Security (AEO S) and Customs
Law (AEO C), or apply in both fields (AEO F). If a
company successfully achieves this status, it demon-
strates that it is a reliable and trustworthy partner for the
authorities and other economic partners and can ensure
compliance with Customs regulations and security of
the supply chain. Companies that are refused or do not
apply for AEO status will in the future have to deal with
more intensive checks and inspections on the part of the
(Customs) authorities, which could significantly impede
the fast movement of goods.
4 Integrated Customs Solutions and SAP GTS
Figure 1 - International Trade Dynamics
Non-compliance with Customs and International In recent years, terror threats and incidents have forced governments throughout the world
Vigilance for Global Terror to introduce stricter rules on security and to tighten up existing regulations. The
Trade legislation can result in major penalties and also
introduction of ‘Authorised Economic Operator’ status or AEO will in the medium term
significantly disadvantage the company in attracting or become one of the main prerequisites in the EU for future computerised customs
securing business. processing.
e-Customs will have a considerable impact on the movement of goods. For companies this
Requirements of electronic customs processing
is where prospects, opportunities and risks will be closely matched. The main innovations
The impending modernisation of EU Customs legisla- will be, for example:
Medium-Term Objective: • Fully electronic customs processing (e.g. export processes by July 2009 at the latest)
tion also entails the centralisation of all Customs and
e-Customs • Introduction of AEO status on 1 January 2008
International Trade processes at the company head
• Modernisation of EU Customs Code (scheduled for 2009)
office (“One-Stop-Shop”, “Single Window”), which is • Single Window, Centralised clearance, Single Authorisation for Simplified Procedures, …
currently scheduled for 2014 according to the new (scheduled for 2009-2014)
Customs. In the EU, electronic Customs processing for
individual transactions has already become compulsory Official Implementation Governments and Customs authorities are taking a much tougher stance on any violations.
of Legislation and This includes not only effective and persistent measures to fight international crime, but also
(e.g. New Computerised Transit System). Furthermore,
Regulations procedures against companies who cannot demonstrate sufficient compliance with the
the economic operators are already experiencing the customs rules. Those companies concerned could incur serious penalties.
benefits of software solutions in areas in which goods
transit has been accelerated. By 1 July 2009 at the
latest, Customs declarations for all exported goods will, Globalisation of Movement Companies are constantly on the lookout for new markets. For a long time now, this
of Goods search has extended beyond the borders of national and European markets. Companies
in effect, have to be filed electronically. With effect
are forced to think globally for e.g. cost-cutting purposes or as a result of scarcity of
from 1 July 2009, this will also include the compulsory resources.
electronic declarations prior to import (up to 24 hours
before leaving the exit port) and export (up to 24 hours
Changes in Customs procedures will soon be leading to higher costs. Companies are
prior to loading).
Trend towards combating this by centralising their activities in the field of finance, taxation, and customs
duties. This has led to the creation of the latest catchphrase of “Customs Shared Service
Individual
Integrated solutions, which take into consideration Responsibility for Trade
Centres - CSSC”. Integrated data systems are thus becoming increasingly useful in
the company processes, the system landscape and providing support with the tasks of the various specialist departments. Trade controls and
Management monitoring of compliance with the relevant regulations is something that increasingly
legal ‘compliance’ issues, ensure that disadvantages
needs to be managed in house.
are avoided whilst simultaneously securing those
benefits that the general change in import and export
conditions can bring (Fig. 1).
Typical Customs and Export Challenges
Examples of typical challenges experienced by our clients and are making it more difficult to achieve cost-
in the field of Customs and International Trade: savings and also impede compliance checks.
• Original Customs data (Master data) are incomplete, • There is a lack of awareness at company level with
inaccurate, and are often still distributed over various regard to the legal and financial impact of errors in the
applications and locations. Customs and tax processes.
• Customs queries are not taken into consideration • Short-term cost-cutting opportunities despite major
in the run-of-the-mill commercial processes of the are favoured over of long-term planning of the
materials economy, purchasing or dispatch. Customs and International Trade strategy, which
• Various Customs processes which have been intro- takes into account the organisational structures, the
duced company wide lack transparency, with partly processes, compliance with the law and supporting
redundant, inappropriate and badly co-ordinated systems.
transit of goods at various sites and locations. • There is a lack of expertise with regard to Customs-
• Duties, taxes and responsibilities involved in Customs related legal issues within the company itself, as
processes have become more burdensome with time import and export processing has been outsourced to
an external customs service provider.
5
Figure 2 - The Spectrum of Deloitte Global Trade Services Comprehensive Consultancy in the Field of Global
Trade Services
Risk control (Governance, Risk & Compliance = GRC) Given Deloitte’s 360° analysis of structures, processes • Support with Customs, such as checking of product
and systems, it is extremely well equipped in matters of classifications and compliance with Binding Tariff
Support with Customs Optimum Design of Customs and International Trade to answer the majority Information, selection of appropriate Customs
Regulations Compliance Customs Processes of your questions and to come up with total solutions processes and optimisation of goods origin and pref-
for any challenges which you might be facing (Fig. 2). erence processes, development of secure processes.
Taxation & • Support with import/export controls and associated
Customs Duties
Deloitte can offer you long-standing experience security-related fields, particularly with checking
Support with AEO, Reach, Identification of cost-cutting (Customs and International Trade) gained on an impres- import/export lists (including US lists), integration of
Sox, … certifications opportunities and sive list of assignments. Thanks to the close collabora- process improvements for goods requiring export
tax optimizations
tion between our advisors from various disciplines, we approval, customising of EC and US sanction lists,
are able to provide you with exactly the type of support analysis and integration of corporate governance e.g.
that meets your particular specifications. SOX-404, JSOX, Reach requirements.
Deloitte Methodology
• Analysis of the IT Systems landscape for the purpose
Value
Examples of typical queries with customised solutions: of Customs and International Trade, design of IT
Vision
• Analysis of supply chain structures and processes concepts and implementation of alternatives, drawing
People Change & Learning
taking into account international customs and security up of Business Case Calculations.
related legislation. Identification of potential risks and
te

Process and Package • Implementation of integrated system solutions on the

era
Op

design of optimisation opportunities. basis of SAP, implementation of SAP GTS, integration

Pla

Business Intelligence
n

Technology Enterprise Enterprise • Analysis of the basic requirements within the company of SAP GTS with available ERP solutions, access control
Integration Information Technology Applications to achieve AEO certification (Compiling of relevant
Value Delivery systems and connection to Customs systems (e.g.
(EVD) list of measures, implementation of the measures and
Security and Controls ATLAS, PLDA, Delta, CHIEF, Sagitta), system tests and
De

Development of System Integration

live

guidance through the application procedures). optimisation of system performance.

n
sig

IT Strategies (ERP, etc.)

r

Tax
De

Support with Support

Build Project Management
IT Management
Project Management Implementation of SAP Figure 3 - Deloitte’s Global Trade Services Approach
Optimal Design of (SAP GTS, Access,
IT Organisation Controls,…)

Analysis & Blueprint / Continuous

As Is situation Optimisation Design Implementation Operation Improvement
Planning & Optimisation Strategies for Sourcing
of the Supply Chain & Procurement

Supply Chain Advice Implementation Support

Management

• Supply Chain Optimisation (e.g. Service • Project Management • Trade Watch

Support with Product Implementation of
Parts Logistics; Tax Optimisation)
Innovation & Life Cycle Mgmt Intercompany Logistic Networks
• Assessment of Technological Investment
• Transformation Plan
• System Integration/ Design
• Project Management
• Business Case (Feasibility)
• AEO Analysis, Application Process and
Certification
• Reach, Sox, … analysis
• System Implementation (SAP ERP, SAP • Contact with (Customs) Authorities
GTS) including Configuration, • Service/Help Desk
Development, Testing
• Technical Installation (SAP GTS,
Archiving, Interfaces)
• Change & Training (HR, Organisational
Design, Training)
• Data Management/Data Care
• Cutover/Migration
• Obtaining licenses and certifications

6 Integrated Customs Solutions and SAP GTS 7

 Centre of Excellence - Belgium

Deloitte’s Excellent Experience with SAP Our Expert Teams for Trade Solutions
Deloitte, with more than 5,200 advisors in SAP world- Processing your integrated trade solution requires
wide and an impressive track record of more than 1,600 synergy between various disciplines and specialists. We
implemented projects, is an experienced partner in therefore set up unique expert teams, which perfectly
SAP. Throughout the years, we have been performing match your requirements. You can expect to work
projects in virtually all commercial processes, including with a team that has knowledge of your industry and
the successful introduction of a multitude of SAP experience both at national and international level. Our
modules and products at clients’ premises. Deloitte is experts come from the following specialist fields:
a “Global Alliance” and “Special Expertise” partner of • Customs & International Trade;
SAP, and has won the “SAP Award of Excellence” and • Enterprise Application/SAP;
development partner of “SAP ASAP” methodology on • Technology Integration;
numerous occasions, as well as other templates. • Enterprise Risk Services;
• We can also call upon experts in legal services as
For assignments such as “Governance, Risk & needed.
Compliance” (GRC), Deloitte is the “Global SAP Preferred
Partner” for SAP. We have successfully supported a At a Glance
whole host of prestigious clients by implementing We aim for you to be successful. We work closely
projects in the specialist field of Customs and export as together with you, because we are convinced that team
well as implementing SAP GTS. work yields the best results. We offer you a wide range Customs Consulting
of services from accountancy, tax, consultancy and Fernand Rutten Walter Vanherle
Our Methodology - Enterprise Value Delivery corporate finance advice. Because only those who can Partner Partner
We view SAP implementations as transformation see the bigger picture, can see the interconnections. Berkenlaan 8a Berkenlaan 8c
projects, i.e. we not only consider the technological There is always an answer to each of your complex 1831 Diegem 1831 Diegem
aspects of the introduction of this process, but we questions, and we are here to find it for you and with Tel. + 32 2 600 66 06 Tel. + 32 2 749 59 26
also follow up the business impact associated with it. you. GSM + 32 496 57 49 66 GSM + 32 497 59 62 26
Thus our methodology, which also supports us in our
E-mail: frutten@deloitte.com E-mail: wvanherle@deloitte.com
Customs and International Trade projects, goes beyond This philosophy has made us what we are today: one
the “ASAP” methodology recommended by SAP. It of the leading accountancy and consultancy companies Nick Moris Yannick Jacques
includes work packages, which consider the imple- in the world. With the link to our worldwide Deloitte Berkenlaan 8a Berkenlaan 8c
mentation, the testing and training of the users, the network you have the know-how of a staff of approxi- 1831 Diegem 1831 Diegem
company strategy, the development of business cases, mately 150,000 people spread all over the world at your Tel. + 32 2 600 66 03 Tel. + 32 2 749 56 12
process design and optimisation, change management fingertips – more than half of the largest worldwide GSM + 32 497 05 12 19 GSM+ 32 497 59 64 12
and project management. companies are already benefiting from this. E-mail: nmoris@deloitte.com E-mail: yjacques@deloitte.com

Enterprise Value Delivery (EVD) is the overall method- We would be happy to meet you to discuss how we can
ology of Deloitte, which can be specially adapted to help your business.
our clients’ particular requirements, and offers work
packages and phases as well as a multitude of tools
for processing our Customs and International Trade
projects.

8 Integrated Customs Solutions and SAP GTS 9

Local Contacts
Central & Eastern Europe Nordics
Customs Customs
Joanna Stawowska Lone Friis
Partner Partner
Tel. + 48 22 511 08 49 Tel. + 45 36 10 34 95
E-mail: jstawowska@deloitte.com E-mail: lkristensen@deloitte.com

Germany Spain
Customs Customs
Erich Zielke Ricardo Hortal
Tel. + 49 69 756 956 269 Tel. + 34 9 630 70 900
E-mail: ezielke@deloitte.com E-mail: rhortal@deloitte.es

Consulting Belen Palao

Andreas Waldow
Tel. + 49 62 27 73 32 60
E-mail: anwaldow@deloitte.com
Angela Baumann
Tel. + 49 15 209 310 066
E-mail: abaumann@deloitte.com
Netherlands
Consulting
Johan De Gelder
Tel. + 31 65 389 12 62
E-mail: jdegelder@deloitte.com
Tel. + 34 9 158 20 900
E-mail: bpalao@deloitte.es
UK
Customs
Julie Park
Tel. + 44 20 70 07 37 49
E-mail: julpark@deloitte.co.uk
Consulting
Tajinder Bhalla
Tel. + 44 20 73 03 49 02
E-mail: tbhalla@deloitte.co.uk

10 Integrated Customs Solutions and SAP GTS 11

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© February 2009 - Deloitte Belastingconsulenten / Conseils Fiscaux. Member of Deloitte Touche Tohmatsu
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