Program Overview

Customs Debt and Litigation Program

The Customs Debt and Litigation program is designed to explore the incurrence of customs debt and the recovery of customs duties, which play a crucial role in daily customs practices. Often, disputes arise on these matters, and this program aims to address these areas.

Target Audience

This advanced module is intended for participants who have already passed the basic program (English and/or Dutch) or can prove that they have obtained an equivalent degree of experience.

Course Information

• The module consists of two and a half days of classes, which will be held physically.
• There are also two additional days, taught in Dutch, focusing on litigation and law enforcement in Belgium regarding customs and excises. These days are mandatory for regular students registered for the Advanced Master in Tax Law (specialization in customs and excises).
• All classes, except the two optional days, are taught in English and involve a high degree of interaction.

Exam

• Participation in the exam is only possible after meeting the minimum attendance requirement of at least 75%.
• The exam will take place on the Stadscampus, University of Antwerp, in June 2026.
• Foreign participants have the opportunity to take the exam online.

Competence Level

This advanced module is designed to ensure participants achieve an advanced level of competence (Level 3 of the EU Customs Competency Framework).

Course Material

Digital course materials, including PowerPoints and court bundles, will be provided through the university's electronic learning environment.

Location

The program will be held at the University of Antwerp, Stadscampus, Prinsstraat 13, 2000 Antwerp.

Tuition Fees

• The price for the 2.5 training days is 1290 EUR, covering registration, study material, exam, catering, and lunches.
• The price for the additional two days is 890 EUR, covering registration, study material, catering, and lunches.

Registration

Registration is possible electronically, and the registration fee must be paid within 30 days of receipt of the debit note.

Recognition

The training is eligible for the Flemish training leave and training cheques, recognized by IBJ for 15 points, and recognized by ITAA. It also offers the possibility of a training premium and recognition for paid educational leave.

Lecturers

The module is taught by a team of lecturers with relevant expertise from the academic world, the government sector, the private sector, and the legal profession, supervised by Eric Van Dooren, judge at the Belgian Supreme Court and associate professor at the University of Antwerp.

Programme

The program includes sessions on:

• Incurrence of customs debt and determination of the amount of duties
• Guarantees
• Repayment, remission, extinguishment
• Litigation according to the UCC, PIF, and EPPO
• Optional days focusing on litigation and law enforcement in Belgium regarding customs and excises

Detailed Programme

23 March 2026 - Customs Debt

• Incurrence of customs debt and determination of the amount of duties: Alexander Baert, attorney at Deloitte, will discuss the incurrence of customs debt, its recovery, and the determination of import and export duties.

24 March 2026 - Customs Debt

• Guarantees: Gunter Boffel, attaché at FOD Financiën, AAD&A, will address guarantees in European customs law, including compulsory and optional guarantees and the release of guarantees.
• Repayment, remission, extinguishment: Philippe Heeren, international trade and customs lawyer at ReedSmith law firm and professor at the University of Tilburg, will discuss the repayment or extinguishment of import or export duties.

25 March 2026 - Litigation

• Litigation according to the UCC, PIF, and EPPO: Jennifer Vanderputten, Pascale Vandeweyer, and Ward Lietaert will provide an explanation of the prevailing laws concerning customs enforcement in the European Union.

Optional Day 1 - 26 March 2026 - Litigation and Law Enforcement in Belgium

• Decisions, administrative appeal, and fiscal dispute settlement: Gunter Boffel will discuss administrative decisions and the possibility of administrative appeal.
• Administrative and criminal sanctions and prosecution: Eric Van Dooren will address administrative and criminal sanctions, including the distinction between them and the specifics of the Belgian legal system.

Optional Day 2 - 27 March 2026 - Litigation and Law Enforcement in Belgium

• Criminal offenses and transactional arrangements: Erhard Vermeulen, attorney at Antaxius advocaten, will discuss common customs offenses and the possibilities for transactional arrangements.
• Attribution of offenses and criminal sanctions: Erhard Vermeulen will focus on the attribution of customs offenses, including daderschap, strafbare deelneming, and the straffenarsenaal.