Conférence regards croisés douanes-entreprises
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Slide 1Conférence regards croisés douanes-entreprises Ambassade de
France – La Haye - 27 Novembre 2014 Delphine Neveux - Regional
Senior Manager – Global Trade Compliance EMEA
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Leader mondial en produits chimiques et matériaux de spécialité
Chiffre d’affaires de 7,5 milliards
de dollars
10.000 collaborateurs
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
3
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Relationship with Dutch Customs
– The legacy of Shell/ RPP & Customs Co-operation
– Momentive Global Policy to: • Comply with both the letter and spirit of all applicable trade laws, regulations and requirements; • Establish and implement procedures & practices to ensure compliance; • Cooperate with government agencies globally (including corporate social responsibilities) • Partner with trade authorities to achieve preferred trader status where appropriate. MOM – one of the first 19 companies being AEO certified in the Netherlands in 2008
– Transparency and Trust
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Momentive - Confidential
GESTION DONEES DOUANIERES • HS code • ECCN Classification • Origin and preferential status • Net weight
GESTION DEDOUANEMENT • Control entries/ KPI(s) • Maximize duty savings •Records retention •Periodic reviews/audits
La construction de notre partenariat avec les Douanes NL
PROCEDURES & PROGRAMES AUDIT • Write streamlined procedures • Standardized internal controls • Develop & roll out cross functional trainings • Establish clear accountabilities
DEMATERIALISATION DU DEDOUANEMENT • Customs documents • E-Filing (import/export) • Preference calculation • Screening •Software & automation
PROCEDURES DOUANIERES
PROGRAMMES DE CONFORMITE • Supply chain security (AEO) •Export controls & licensing •Simplified customs operations
2011
2012
2013
2008
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Une vision globale – une strategie regionale pour GTC EU
Global Approach and Vision – Ensures consistency and direction focus – GTC’s Vision, Mission, Values and Objectives (VMVOs) – Momentive’s current Trusted Trader Programs
GTC Regional Strategy
– Stay abreast of business changes & risks priorities – Adapt the strategy to new regulatory landscape requirements – Relate controls to the business risks (simple but effective)
6
GTC Vision, Mission, Values and Objectives (VMVO)
7
Trusted Trader Programs
C-TPAT - Business partner selection criteria
- Documented security procedures - Physical access controls - Container, personnel and I/T
security
- Reduced Customs inspections - Front of line for inspections - FAST lane - Front of line after border disruption - Increased standing w/ CBP
- Currently Tier 2 - Evaluate cost and
benefits of progressing to Tier 3
AEO - Documented trade compliance processes
- Full supply chain security capability (like C-TPAT)
- Financial and I/T capabilities
- Recognition throughout EU - Front of line treatment - Expedited border processing and
cargo release - Bond waivers - Eligible for simplified procedures
- Regional strategy - Alignment to MASP
ISA - Must be in C-TPAT - Documented internal controls - Self-testing based on risk
assessment - Annual reporting to CBP
- Exempted from Focused Assessment audits
- Further reduction in cargo exams - Enhanced legal benefits if disclosure
must be made - National Account Manager assigned
to Momentive
PIP, CSA, FAST
Similar to C-TPAT, AEO and ISA
Feasibility study
GTC EU Regional Development Plan
–Adapt the strategy to e-Customs 2020 –Use AEO as enabler to unlock the value of e-Customs 2020 –Act a Strategic Business Partner –Where possible and cost efficient: insource instead of outsource brokerage –Business Leadership Approval for AEO roll out in FR and DE
9
10
AEO Aligns Companies with e-Customs 2020 Do we interpret correctly the on-going regulatory developments?
The only companies that will be eligible to receive the benefits of e-Customs 2020 are those that are AEO certified AEO members will be allowed to take advantage of technological developments in EU Customs administration
– Creates competitive advantage – Enable trade-related savings opportunities
Non-AEO companies will be forced to use old processes and tools - cannot leverage the new technologies to gain commercial advantage
– Slower clearance, more inspections and compliance audits, increased costs
Eventually when transition is complete, non-AEO companies will: – Be forced to outsource most import-export activity to expensive third parties who are
AEO certified. – Lose most trade optimization benefits
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
OEA – un levier pour gagner a l’international
– Policy objectives:
– Implement a common customs administration system for all EU member states:
• Multi-Annual Strategic Plan (MASP)
– Implement a common Customs Law for all EU member states (Union Customs Code or UCC)
– Improve EU’s border and cargo security
– Strengthen EU’s competitive position: • New tools and technologies • Simplified clearance procedures • Targeted risk assessments
Goal: create a pan-EU electronic trade customs environment
- Single Authorization Simplified Procedures (SASP) for all certified sites
• Preserve and expand trade programs • Faster clearances / reduced demurrage • Reduced or waived bank guarantees • Consolidated declarations
- “Single Window Program”: Centralized self- clearance for all of Momentive’s international shipments at AEO member sites in EU
• Centralized Import/Export clearance • Paperless environment • Savings on fees: broker / forwarder / carrier
/ documentation • Added availability of trade optimization
programs for more savings opportunities
- Enhanced Internal Controls • Superior risk mitigation from best practices
compliance processes
e-Customs 2020 is EU’s plan to modernize and standardize
Customs administration
11
Companies that align with e-Customs 2020 will realize: - Enhanced supply chain efficiency - Preserve and expand trade programs (productivity and cost avoidance) - Top quartile mitigation of trade risk
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
12
GTC EU – current strategic developments
Examples of on-going GTC EU strategic developments to align with the Multi Annual Strategic Plan
1. Cross Border license as Authorized Exporter
SBE NL and all EU affiliates
2. Cross Border IPR (Duty Suspension License) • SBE NL and DE • Automation of IPR Reporting tool
3. SASP Netherlands/ Germany / France/ (Spain) • Cross Border Authorization as Authorized Consignor • Roll out of Duty Management System
4. Global Roll out RPS across legacies
• Streamline export controls screening process
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
2013 Global Duty Savings
NA: $49.5mm $8.7mm (Internal) $40.8mm (Customer)
EU: $72.2mm $66.6mm (Internal) $5.6mm (Customer)
APAC: TBD E&Y estimates: $7.9mm (Internal) $8.8mm (Customer) Untapped savings Requires validation
LATAM: TBD 2013 Savings Summary (LE):
$73.5mm cost avoidance- Momentive $1.8mm productivity- Momentive $46.4mm cost avoidance- Customers
GTC 2013 Optimization Savings LE = $121.7 Million All amounts USD
13
AEO Regional Development Plan
14
• MSC NL site already fully AEO certified (C and S certs). NL and EU authorities have recognized our NL program
• MSC Phenolics sites in Germany are AEO-C certified as of Nov. 13: Letmathe / Duisburg / Frielendorf
• Our internal assessment template
can be used for our other sites • Our documented AEO processes can
be adapted for use at other sites
• Our knowledge can be shared across sites and businesses
Three Year Plan for AEO Extension 2013: •Consolidate AEO capabilities for Letmathe, Duisburg and Frielendorf •Pass revalidation of NL AEO program •Centralize export clearance for Stuttgart/DE and Ribecourt/FR at MOM NL 2014: •Apply for and obtain AEO status for Stuttgart DE and Ribecourt FR
– High volume import/export sites – Opportunity to exploit SASP
•Evaluate remaining EPCD EU sites for application •Evaluate SQD DE and NL sites for application
2015: •Consolidate AEO capabilities for Stuttgart and Ribecourt (pass DE and FR audits) •Obtain AEO status for candidate sites chosen in 2014 - or- Consolidate their AEO capabilities
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Momentive - Confidential
La contre-partie des facilitations: Momentive Risk Management
The common denominator for successful trade & customs compliance is: – a system of effective internal controls
Government expectations for internal control systems are set forth in:
– Federal Sentencing Guidelines for Organizations (General legal compliance) – COSO Framework SAS #78 (Imports) – BIS EMCP Framework (Exports) – Risks Management Framework (AEO)
Program elements common to each of these guidelines are:
– Management commitment and adequate resources – Policies and procedures – Risk assessment and program oversight – Training, communication and auditing – Corrective action COSO
Framework
What do we expect from
Dutch Customs?
Qu’attendons nous des Douanes Neerlandaises?
Fluidite de notre chaine d’approvisionement Acces aux donnees douanieres pour une
meilleure maitrise des risques Dematerialisation > gains de productivite!
Accompagnement des entreprises a
l’international. Diversifier les outils d’acces et d’aide a l’ínformation.
– Relai avec les organizations prof – Interlocuteur Douanier Unique – Internet/fiches pratiques
17
Qu’attendons nous des Douanes Neerlandaises?
Ne pas chercher la petite bete mais se
concentrer sur les risques reels plutot que les erreures formelles Adapter les controles douaniers/ OEA la
ou nos flux et risques le necessitent. Nous aider a integrer et maitriser nos
risques douaniers dans notre activite commerciale et nos procedures. Nous aider a evoluer notre metier dans la
gestion du risque douanier.
19
Questions?
Conférence regards croisés douanes-entreprisesAmbassade de France – La Haye - 27 Novembre 2014Delphine Neveux - Regional Senior Manager – Global Trade Compliance EMEA
Leader mondial en produits chimiques et matériaux de spécialité
Diapositive numéro 3
GTC Vision, Mission, Values and Objectives (VMVO)
Trusted Trader Programs
AEO Aligns Companies with e-Customs 2020
OEA – un levier pour gagner a l’international
GTC EU – current strategic developments
2013 Global Duty Savings
AEO Regional Development Plan
Diapositive numéro 16
Diapositive numéro 19
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Leader mondial en produits chimiques et matériaux de spécialité
Chiffre d’affaires de 7,5 milliards
de dollars
10.000 collaborateurs
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
3
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Relationship with Dutch Customs
– The legacy of Shell/ RPP & Customs Co-operation
– Momentive Global Policy to: • Comply with both the letter and spirit of all applicable trade laws, regulations and requirements; • Establish and implement procedures & practices to ensure compliance; • Cooperate with government agencies globally (including corporate social responsibilities) • Partner with trade authorities to achieve preferred trader status where appropriate. MOM – one of the first 19 companies being AEO certified in the Netherlands in 2008
– Transparency and Trust
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Momentive - Confidential
GESTION DONEES DOUANIERES • HS code • ECCN Classification • Origin and preferential status • Net weight
GESTION DEDOUANEMENT • Control entries/ KPI(s) • Maximize duty savings •Records retention •Periodic reviews/audits
La construction de notre partenariat avec les Douanes NL
PROCEDURES & PROGRAMES AUDIT • Write streamlined procedures • Standardized internal controls • Develop & roll out cross functional trainings • Establish clear accountabilities
DEMATERIALISATION DU DEDOUANEMENT • Customs documents • E-Filing (import/export) • Preference calculation • Screening •Software & automation
PROCEDURES DOUANIERES
PROGRAMMES DE CONFORMITE • Supply chain security (AEO) •Export controls & licensing •Simplified customs operations
2011
2012
2013
2008
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Une vision globale – une strategie regionale pour GTC EU
Global Approach and Vision – Ensures consistency and direction focus – GTC’s Vision, Mission, Values and Objectives (VMVOs) – Momentive’s current Trusted Trader Programs
GTC Regional Strategy
– Stay abreast of business changes & risks priorities – Adapt the strategy to new regulatory landscape requirements – Relate controls to the business risks (simple but effective)
6
GTC Vision, Mission, Values and Objectives (VMVO)
7
Trusted Trader Programs
C-TPAT - Business partner selection criteria
- Documented security procedures - Physical access controls - Container, personnel and I/T
security
- Reduced Customs inspections - Front of line for inspections - FAST lane - Front of line after border disruption - Increased standing w/ CBP
- Currently Tier 2 - Evaluate cost and
benefits of progressing to Tier 3
AEO - Documented trade compliance processes
- Full supply chain security capability (like C-TPAT)
- Financial and I/T capabilities
- Recognition throughout EU - Front of line treatment - Expedited border processing and
cargo release - Bond waivers - Eligible for simplified procedures
- Regional strategy - Alignment to MASP
ISA - Must be in C-TPAT - Documented internal controls - Self-testing based on risk
assessment - Annual reporting to CBP
- Exempted from Focused Assessment audits
- Further reduction in cargo exams - Enhanced legal benefits if disclosure
must be made - National Account Manager assigned
to Momentive
PIP, CSA, FAST
Similar to C-TPAT, AEO and ISA
Feasibility study
GTC EU Regional Development Plan
–Adapt the strategy to e-Customs 2020 –Use AEO as enabler to unlock the value of e-Customs 2020 –Act a Strategic Business Partner –Where possible and cost efficient: insource instead of outsource brokerage –Business Leadership Approval for AEO roll out in FR and DE
9
10
AEO Aligns Companies with e-Customs 2020 Do we interpret correctly the on-going regulatory developments?
The only companies that will be eligible to receive the benefits of e-Customs 2020 are those that are AEO certified AEO members will be allowed to take advantage of technological developments in EU Customs administration
– Creates competitive advantage – Enable trade-related savings opportunities
Non-AEO companies will be forced to use old processes and tools - cannot leverage the new technologies to gain commercial advantage
– Slower clearance, more inspections and compliance audits, increased costs
Eventually when transition is complete, non-AEO companies will: – Be forced to outsource most import-export activity to expensive third parties who are
AEO certified. – Lose most trade optimization benefits
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
OEA – un levier pour gagner a l’international
– Policy objectives:
– Implement a common customs administration system for all EU member states:
• Multi-Annual Strategic Plan (MASP)
– Implement a common Customs Law for all EU member states (Union Customs Code or UCC)
– Improve EU’s border and cargo security
– Strengthen EU’s competitive position: • New tools and technologies • Simplified clearance procedures • Targeted risk assessments
Goal: create a pan-EU electronic trade customs environment
- Single Authorization Simplified Procedures (SASP) for all certified sites
• Preserve and expand trade programs • Faster clearances / reduced demurrage • Reduced or waived bank guarantees • Consolidated declarations
- “Single Window Program”: Centralized self- clearance for all of Momentive’s international shipments at AEO member sites in EU
• Centralized Import/Export clearance • Paperless environment • Savings on fees: broker / forwarder / carrier
/ documentation • Added availability of trade optimization
programs for more savings opportunities
- Enhanced Internal Controls • Superior risk mitigation from best practices
compliance processes
e-Customs 2020 is EU’s plan to modernize and standardize
Customs administration
11
Companies that align with e-Customs 2020 will realize: - Enhanced supply chain efficiency - Preserve and expand trade programs (productivity and cost avoidance) - Top quartile mitigation of trade risk
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
12
GTC EU – current strategic developments
Examples of on-going GTC EU strategic developments to align with the Multi Annual Strategic Plan
1. Cross Border license as Authorized Exporter
SBE NL and all EU affiliates
2. Cross Border IPR (Duty Suspension License) • SBE NL and DE • Automation of IPR Reporting tool
3. SASP Netherlands/ Germany / France/ (Spain) • Cross Border Authorization as Authorized Consignor • Roll out of Duty Management System
4. Global Roll out RPS across legacies
• Streamline export controls screening process
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
2013 Global Duty Savings
NA: $49.5mm $8.7mm (Internal) $40.8mm (Customer)
EU: $72.2mm $66.6mm (Internal) $5.6mm (Customer)
APAC: TBD E&Y estimates: $7.9mm (Internal) $8.8mm (Customer) Untapped savings Requires validation
LATAM: TBD 2013 Savings Summary (LE):
$73.5mm cost avoidance- Momentive $1.8mm productivity- Momentive $46.4mm cost avoidance- Customers
GTC 2013 Optimization Savings LE = $121.7 Million All amounts USD
13
AEO Regional Development Plan
14
• MSC NL site already fully AEO certified (C and S certs). NL and EU authorities have recognized our NL program
• MSC Phenolics sites in Germany are AEO-C certified as of Nov. 13: Letmathe / Duisburg / Frielendorf
• Our internal assessment template
can be used for our other sites • Our documented AEO processes can
be adapted for use at other sites
• Our knowledge can be shared across sites and businesses
Three Year Plan for AEO Extension 2013: •Consolidate AEO capabilities for Letmathe, Duisburg and Frielendorf •Pass revalidation of NL AEO program •Centralize export clearance for Stuttgart/DE and Ribecourt/FR at MOM NL 2014: •Apply for and obtain AEO status for Stuttgart DE and Ribecourt FR
– High volume import/export sites – Opportunity to exploit SASP
•Evaluate remaining EPCD EU sites for application •Evaluate SQD DE and NL sites for application
2015: •Consolidate AEO capabilities for Stuttgart and Ribecourt (pass DE and FR audits) •Obtain AEO status for candidate sites chosen in 2014 - or- Consolidate their AEO capabilities
Copyright © 2012 Momentive Specialty Chemicals Inc. All rights reserved. CONFIDENTIAL
Momentive - Confidential
La contre-partie des facilitations: Momentive Risk Management
The common denominator for successful trade & customs compliance is: – a system of effective internal controls
Government expectations for internal control systems are set forth in:
– Federal Sentencing Guidelines for Organizations (General legal compliance) – COSO Framework SAS #78 (Imports) – BIS EMCP Framework (Exports) – Risks Management Framework (AEO)
Program elements common to each of these guidelines are:
– Management commitment and adequate resources – Policies and procedures – Risk assessment and program oversight – Training, communication and auditing – Corrective action COSO
Framework
What do we expect from
Dutch Customs?
Qu’attendons nous des Douanes Neerlandaises?
Fluidite de notre chaine d’approvisionement Acces aux donnees douanieres pour une
meilleure maitrise des risques Dematerialisation > gains de productivite!
Accompagnement des entreprises a
l’international. Diversifier les outils d’acces et d’aide a l’ínformation.
– Relai avec les organizations prof – Interlocuteur Douanier Unique – Internet/fiches pratiques
17
Qu’attendons nous des Douanes Neerlandaises?
Ne pas chercher la petite bete mais se
concentrer sur les risques reels plutot que les erreures formelles Adapter les controles douaniers/ OEA la
ou nos flux et risques le necessitent. Nous aider a integrer et maitriser nos
risques douaniers dans notre activite commerciale et nos procedures. Nous aider a evoluer notre metier dans la
gestion du risque douanier.
19
Questions?
Conférence regards croisés douanes-entreprisesAmbassade de France – La Haye - 27 Novembre 2014Delphine Neveux - Regional Senior Manager – Global Trade Compliance EMEA
Leader mondial en produits chimiques et matériaux de spécialité
Diapositive numéro 3
GTC Vision, Mission, Values and Objectives (VMVO)
Trusted Trader Programs
AEO Aligns Companies with e-Customs 2020
OEA – un levier pour gagner a l’international
GTC EU – current strategic developments
2013 Global Duty Savings
AEO Regional Development Plan
Diapositive numéro 16
Diapositive numéro 19
