Samenvatting Import- & Exportmanagement, bij het instuderen van deze samenvatting heb ik zelf een score behaalt van 12/20. Deze samenvatting studeert gemakkelijk en is overzichtelijk. Het is ook handig om deze samenvatting af te printen en notities neer te schrijven tijden de les op dit document
1 INTERNATIONALE HANDEL.......................................................................................................................... 4
1.1 ENKELE BEGRIPPEN............................................................................................................................................4
1.2 REDENEN VOOR INTERNATIONALE HANDEL.............................................................................................................4
1.3 DE EU IN EEN NOTENDOP...................................................................................................................................4
1.3.1 Belangrijke data......................................................................................................................................4
1.3.2 Verdrag van Lissabon..............................................................................................................................5
1.3.3 Belangrijke feiten....................................................................................................................................5
1.3.4 Verschil Douane-unie en vrijhandelszone...............................................................................................5
1.3.5 Schengenakkoord....................................................................................................................................5
1.3.6 Lid worden van de EU (4 criteria van Kopenhagen)................................................................................5
1.3.7 Voordelen van de uitbreiding..................................................................................................................5
1.3.8 EFTA.........................................................................................................................................................6
1.3.9 Beslissingsstructuur binnen de EU..........................................................................................................6
1.4 INTERNATIONALE HANDEL VAN BELGIË..................................................................................................................6
2 INTERNATIONALE VERKOOP........................................................................................................................ 7
2.1 TUSSENPERSONEN BIJ HANDELSCONTRACTEN..........................................................................................................7
2.1.1 Handelsagent..........................................................................................................................................7
2.1.2 Commissionair.........................................................................................................................................7
2.1.3 Makelaar.................................................................................................................................................7
2.2 TUSSENPERSONEN BIJ VERVOER OF LOGISTIEKE DIENSTEN..........................................................................................7
2.2.1 Algemene expediteur of commissionair-expediteur...............................................................................7
2.2.1.1 Wettelijk kader................................................................................................................................................7
2.2.2 Douane-expediteur/ douanevertegenwoordiger....................................................................................8
2.2.3 Goederenbehandelaar............................................................................................................................8
2.2.4 Natie........................................................................................................................................................8
2.2.5 Scheepsagent..........................................................................................................................................8
2.2.6 Luchtvaartagent......................................................................................................................................8
2.2.7 Luchtvrachtagent....................................................................................................................................8
2.3 VERKOOPOVEREENKOMSTEN...............................................................................................................................8
2.3.1 Verkoopsvoorwaarden............................................................................................................................8
2.3.1.1 Algemene verkoopsvoorwaarden....................................................................................................................8
2.3.1.2 Bijzondere verkoopsvoorwaarden...................................................................................................................8
2.3.1.3 Modelvoorwaarden bij beroepsfederaties......................................................................................................9
2.3.2 Incoterms...............................................................................................................................................10
2.3.2.1 Incoterms groep 1..........................................................................................................................................10
2.3.2.2 Incoterms groep 2: zeevaart en binnenvaart.................................................................................................11
2.3.2.3 KOSTENVERDELING........................................................................................................................................11
2.3.2.4 RISICOVERDELING..........................................................................................................................................11
3 VERVOER & VERVOERSDOCUMENTEN....................................................................................................... 12
3.1 VERVOERSVORMEN.........................................................................................................................................12
3.1.1 Gecombineerd of multimodaal vervoer................................................................................................12
3.1.1.1 Roll on/ roll off vervoer..................................................................................................................................12
3.1.1.2 Ferroutage.....................................................................................................................................................12
3.1.1.3 LASH.............................................................................................................................................................. 12
3.1.1.4 Load-on/ load-off...........................................................................................................................................12
3.1.2 Expreskoeriers.......................................................................................................................................12
3.1.3 Containers en eenheidsladingen in het vervoer....................................................................................12
3.1.3.1 Containers.....................................................................................................................................................12
3.2 VERVOERSDOCUMENTEN..................................................................................................................................13
3.2.1 Bill of lading...........................................................................................................................................13
3.2.1.1 SOORTEN.......................................................................................................................................................13
4 DOUANEFORMALITEITEN.......................................................................................................................... 15
4.1 ENKELE NIEUWE BEGRIPPEN..............................................................................................................................15
4.2 TAKEN VAN DE DOUANE...................................................................................................................................15
4.2.1 Beheer van de buitengrenzen................................................................................................................15
4.2.2 Verzekeren van de veiligheid en de logistieke keten.............................................................................15
4.2.3 Fiscale taken..........................................................................................................................................15
4.2.4 Niet-fiscale taken..................................................................................................................................15
4.3 BELASTING BIJ BUITENLANDSE HANDEL................................................................................................................15
4.3.1 Invoerrechten........................................................................................................................................15
4.3.2 BTW.......................................................................................................................................................15
4.3.3 Accijnzen................................................................................................................................................15
4.4 DOUANEFORMALITEITEN...................................................................................................................................16
4.4.1 Bij intracommunautaire handel............................................................................................................16
4.4.2 Bij handel met derde landen.................................................................................................................16
4.5 TARIEF VAN INVOERRECHTEN EN GEODERENCODE..................................................................................................16
4.5.1 Nomenclatuur.......................................................................................................................................16
4.5.1.1 Structuur GS-code..........................................................................................................................................16
4.5.1.2 Maatstaf van heffing......................................................................................................................................16
4.6 DOUANEWAARDE............................................................................................................................................17
4.7 SOORTEN DOUANEVERRICHTINGEN.....................................................................................................................17
4.7.1 Definitieve invoer (vanuit derde landen)...............................................................................................17
4.7.2 Invoer met tijdelijke vrijstellingen van rechten.....................................................................................17
4.7.2.1 Douane-entrepot...........................................................................................................................................17
4.7.2.2 Invoer met plaatsing onder de actieve verdeling (AV-regeling).....................................................................18
4.7.2.3 Andere tijdelijke invoer..................................................................................................................................18
4.7.3 Wederinvoer..........................................................................................................................................18
4.7.3.1 Passieve verdeling (PV-verdeling)..................................................................................................................18
4.7.3.2 Andere tijdelijke uitvoer en wederinvoer......................................................................................................18
4.7.4 Definitieve uitvoer.................................................................................................................................18
4.7.5 Tijdelijke uitvoer....................................................................................................................................18
4.7.6 Wederuitvoer........................................................................................................................................18
4.7.7 Doorvoer................................................................................................................................................19
4.8 DOUANEAANGIFTE.......................................................................................................................................... 19
4.8.1 Doel.......................................................................................................................................................19
4.8.2 Enig Document......................................................................................................................................19
5 BETALINGSTECHNIEKEN IN DE INTERNATIONALE HANDEL..........................................................................22
5.1 INLEIDING......................................................................................................................................................22
5.2 INTERNATIONALE OVERSCHRIJVING.....................................................................................................................22
5.3 WISSEL......................................................................................................................................................... 23
5.3.1 Zichtwissel.............................................................................................................................................23
5.3.2 Nazichtwissel.........................................................................................................................................23
5.3.3 Kosten van de wissel.............................................................................................................................23
5.4 DOCUMENTAIR INCASSO...................................................................................................................................24
5.5 DOCUMENTAIR KREDIET...................................................................................................................................24
5.5.1 Werking.................................................................................................................................................24
5.5.2 Termen..................................................................................................................................................25
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