Spring is arriving: the days are getting longer, temperatures are rising, flowers are blooming, and the Easter Bunny is getting ready for his rounds…

First and foremost, there’s the matter of bringing back chocolates from Switzerland. While Switzerland may have eliminated import duties on industrial products, the same cannot be said in the opposite direction. So, it’s necessary to refer back to the combined nomenclature and identify the applicable customs code.

Oh dear, according to this customs code, chocolates are taxed at over 8% in the EU! But fortunately, our Easter Bunny can benefit from preferential origin. Indeed, the cocoa imported from West Africa is sufficiently transformed in Switzerland so that the chocolates obtain preferential origin, which provides an exemption from customs duties. A stroke of luck for chocolate lovers!

After customs duties, the next step is to tackle the required import documents. Chocolate, like all foodstuffs, is subject to specific SPS (Sanitary/Phytosanitary) obligations: approval, notification in the Traces-NT application, sanitary control, labeling, choice of entry point, traceability, etc.

But this year, there’s a small novelty: cocoa, and therefore its derivative, chocolate, is also targeted by the new European regulation aimed at combating deforestation. So, the Bunny calls upon his favorite advisors, the LightHouse LHLF firm, to determine what his obligations are:

• The bunny must ensure that the cocoa used in the production of chocolates has not been subjected to deforestation activities after December 31, 2020,
• For his next rounds, imports must therefore be accompanied by a declaration of due diligence… It sounds rather abstract, but his favorite lawyers have provided him with a pragmatic response, as usual, with examples of information/documents ensuring the required traceability (and they remind him that soon, he will also need to verify if the cocoa has not been extracted under conditions contrary to the (future) new European regulation combating forced labor).

Everything is ready now, the Bunny just has to prepare his customs declaration. For this, he solicits a registered customs representative along with, of course, the standard customs representation contract, very balanced, prepared with his “friendly lawyers” so that each party (RDE and importer) knows their obligations, responsibilities, and risks.

Everything goes smoothly until the Bunny is stopped for an unexpected customs check at the borders!

For the chocolate, nothing to report, just a sample taken by the customs officers (chocolate fans!), following the rules given the recent reform of Article 60 of the Customs Code on the framework of customs controls/powers of customs.

As for the supersonic aluminum egg launcher, the customs officers are satisfied because the Bunny had thought well:

• To apply for his Dual-Use Goods (DUG) license because some functionalities subjected the launcher to this regulation,
• To collect supplier information to later prepare the MACF report (Border Carbon Adjustment Mechanism): it will just need to be verified that the data is correct, then used with European formulas, then registered on the MACF base, then manage to use the platform, then… Well, fortunately, we’re still in the transitional period!

However, it seems our Bunny forgot his CITES permit… Yes, the Easter Bunny is not just any bunny! He is therefore protected under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). As soon as he crosses a border, he must apply for a re-export certificate and an import permit.

He had completely forgotten about this very stringent regulation that applies particularly to bags, clothing made from protected specimens. Fortunately, the customs officers are big chocolate lovers and don’t want to spoil the egg hunt: in cooperation with the DREAL, permits are issued urgently!

While waiting to pass through customs, the Bunny surfs LinkedIn and finds an exciting mini-series: the first of its kind, offered by LightHouse LHLF (them again!), on the exchanges between Alice the tax specialist and Xavier the customs officer: incoterms, concepts of fiscal and customs importer, customs value and transfer pricing, etc.: everything is there with an added touch of romance and humor, he didn’t even notice the time passing.

All’s well that ends well, the chocolates are imported and ready to be hidden in gardens. Another beautiful egg hunt awaits this year!