A presentation by: Jos Imants & Serge Buyl. HONDA EUROPE – BA EURO TAX & CUSTOMS DEPARTMENT 2...

A presentation by:Jos Imants & Serge Buyl

HONDA EUROPE – BA EURO TAX & CUSTOMS DEPARTMENT 2

Honda headquarters in the EU

HEPE ( Orleans-F )Power Equipment


HE ( Gent-B )Parts + Engines (HEPE)

HE ( Gent-B )Parts + Engines (HEPE)

HME Ltd ( Langley-UK )General HQ + Cars + MCHME Ltd ( Langley-UK )General HQ + Cars + MC

HACE ( Aalst-B )Accessories



Honda factories in the EU



HIA ( Atessa-IT )Motorcycle

HIA ( Atessa-IT )Motorcycle

BH ( Aalst-B )Car parts (

Bumpers/STC )

BH ( Aalst-B )Car parts (

Bumpers/STC )

MH ( Barcelona-ES )Motorcycle


HUM ( Swindon-UK )Cars

HUM ( Swindon-UK )Cars


Honda sales companies in the EU

HIA ( Atessa-IT )MC-PE

HIA ( Atessa-IT )MC-PE

HME-N ( Ridderkerk-NL )Cars-MC-PE

HME-N ( Ridderkerk-NL )Cars-MC-PE



HME-S ( Barcelona-ES )Cars

HME-S ( Barcelona-ES )Cars

HME-S ( Verona-IT )Cars

HME-S ( Verona-IT )Cars

HME-DK ( Kolding-DK )Cars

HME-DK ( Kolding-DK )Cars

HPES ( Malmö-SE )PE

HPES ( Malmö-SE )PE

SVH ( Malmö-SE )Cars

SVH ( Malmö-SE )Cars

HME-FI ( Helsinki-FI )Cars-Parts

HME-FI ( Helsinki-FI )Cars-Parts

HME-N ( Vienna-AT )Cars-MC-PE

HME-N ( Vienna-AT )Cars-MC-PE

HSL ( Bratislava-SL )Cars-MC-PE

HSL ( Bratislava-SL )Cars-MC-PE

HHG ( Budapest-HU )Cars

HHG ( Budapest-HU )Cars

HME-EE ( Tallinn-EE )Cars-Parts

HME-EE ( Tallinn-EE )Cars-Parts

HPL ( Warsaw-PL )Cars


HME-N ( Offenbach-D )Cars-MC-PE

HME-N ( Offenbach-D )Cars-MC-PE

HCR ( Prague-CZ )Cars-MC

HCR ( Prague-CZ )Cars-MCHEPE ( Orleans-F )

PEHEPE ( Orleans-F )

PE

HME-UK ( Langley-UK )Cars-PE-MC-ATV

HME-UK ( Langley-UK )Cars-PE-MC-ATV

HE ( Gent-B )Parts-EnginesHE ( Gent-B )Parts-Engines



HME-S ( Marne-la Vallee-F )Cars-MC

HME-S ( Marne-la Vallee-F )Cars-MC

HAP ( Sintra-P )Cars

HAP ( Sintra-P )Cars

HPFP ( Sintra-P )PE

HPFP ( Sintra-P )PE

HP ( Sintra-P )MC

HP ( Sintra-P )MC

HME-N ( Aalst-B )Cars-MC-PE

HME-N ( Aalst-B )Cars-MC-PE


Roll & responsibilities of Honda Europe

HONDA EUROPE N.V. (HE)HQ Parts / Engines

Gent-BE

HONDA EUROPE N.V. (HE)HQ Parts / Engines

Gent-BE

Logistics for Parts and Accessoriesin Europe, Middle

East and Africa-

Parts are property of HE

Accessories are property of HACE

Logistics for Parts and Accessoriesin Europe, Middle

East and Africa-

Parts are property of HE

Accessories are property of HACE

Parts & Accessories

Parts & Accessories

Sales and logisticsfor whole Europe

-Engines are property

of HE-

1 central warehouse for Europe

Sales and logisticsfor whole Europe

-Engines are property

of HE-

1 central warehouse for Europe

EnginesEngines

Logistics and warehousing

-Distribution to

BE, NL, DE, AU, FR and

Eastern European countries

-Cars are property of

the genpos-

Management ofcar logistics

in all EU-countries


-Distribution to

BE, NL, DE, AU, FR and

Eastern European countries

-Cars are property of

the genpos-

Management ofcar logistics

in all EU-countries

CarsCars MCMC PEPE MarineMarine


-Motorcycles are property of the

genpo-

Managementof MC-logistics

in all EU-countries


-Motorcycles are property of the

genpo-

Managementof MC-logistics

in all EU-countries


-Power Equipment is

property of the genpo

-Management

of PE-logisticsin all EU-countries


-Power Equipment is

property of the genpo

-Management

of PE-logisticsin all EU-countries


-Outboard engines are property of the

genpo-

Managementof PE-logistics

in all EU-countries


-Outboard engines are property of the

genpo-

Managementof PE-logistics

in all EU-countries

HLC-DE:OffenbachHLC-DE:

OffenbachHLC-UKSwindonHLC-UKSwindon

HLC-BEGent

HLC-BEGent

HLC-IT:VeronaHLC-IT:Verona

HLC-ES:BarcelonaHLC-ES:

BarcelonaHLC-AT

WienHLC-AT

WienHLC-SEMalmö

HLC-SEMalmö

Introduction new associates Issued by Erik PannekoekHE -BA - Euro Tax & Customs Department


HE ( Gent-B )Cars-MC-PE-Parts-Access.-Engines

HE ( Gent-B )Cars-MC-PE-Parts-Access.-Engines

MH ( Barcelona-ES )KD-parts

MH ( Barcelona-ES )KD-parts

HEPE ( Orleans-F )KD-parts

HEPE ( Orleans-F )KD-parts

HUM ( Swindon-UK )KD-parts

HUM ( Swindon-UK )KD-parts

HP ( Sintra-PT )Cars

HP ( Sintra-PT )Cars

HLC-UK ( Swindon-UK )Car-MC-PE-ATV-Parts-Access

HLC-UK ( Swindon-UK )Car-MC-PE-ATV-Parts-Access

HME-S ( Santander-ES )Cars

HME-S ( Santander-ES )Cars

HLC-ES ( Barcelona-ES )Parts-Accessories-MC

HLC-ES ( Barcelona-ES )Parts-Accessories-MC

HLC-AT ( Wien-AT )Parts-Accessories-MC-PE

HLC-AT ( Wien-AT )Parts-Accessories-MC-PE

HLC-DE ( Offenbach-DE )Parts-Accessories

HLC-DE ( Offenbach-DE )Parts-Accessories

HLC-IT ( Verona-IT )MC-PE-Parts-Accessories

HLC-IT ( Verona-IT )MC-PE-Parts-Accessories



HME-FI ( Hanko-FI )Cars

HME-FI ( Hanko-FI )Cars

HME-DK ( Kölding-DK )Cars

HME-DK ( Kölding-DK )Cars

HME-S ( La Spezia-IT )Cars

HME-S ( La Spezia-IT )Cars

SVH ( Malmo-SE )Cars

SVH ( Malmo-SE )Cars

HLC-SE ( Malmo-SE )Parts-Accessories-Engines

HLC-SE ( Malmo-SE )Parts-Accessories-Engines

HIA ( Atessa-IT )KD-parts

HIA ( Atessa-IT )KD-parts

S.E.A.-warehouses

Local bonded wh

Local bonded whmanaged by HE

Overview bonded warehouses ( status April 2006 )

JUN 2000JUN 2000

APR 2002APR 2002

FEB 2005FEB 2005

JAN 2005JAN 2005

MAR 2004MAR 2004

JUN 2001JUN 2001

FEB 2005FEB 2005

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT

AGENTAGENT


Honda’s business model

• 1 x HQ • 4 x HQ product group• 7 x Logistics centres• 5 x Logistics systems• 5 x Factories• 25 x Sales companies• 15 x Physical flows

=• Multiple compliance procedures• Multiple compliance systems• Multiple compliance management• No overall management and control• Multiple cost, maintenance, FTE, etc…


Honda in Europe (SEA)

HEPE / HEPE HQ / HEPE FACT


HIA / HIA FACTHIA / HIA FACT

HME-N HME-N

HME-UK / HME HQ / HUM FACT


MH / MH FACTMH / MH FACT

HE HE HQHE HE HQ

HACE / HACE HQHACE / HACE HQ

HME-SHME-S

HAPHAP

HPFPHPFP

HPHP

HME-SHME-S

HME-SHME-S

HME-NHME-N

HME-DKHME-DK

HME-FIHME-FIHPESHPES

SVHSVH

HME-NHME-N

HME-NHME-N

HPLHPL

HSLHSL

HHGHHG

HCRHCR

HME-ESTHME-EST

BH FACT


• Between Customs, National agencies, community systems “Single window / one stop shop” now:

communication between company and authorities on a one to one basis, using different communication tools depending on local authorities.

European customs communication : actual

HONDA in Europe

BEBE UKUK FRFR ESES ITIT PTPT DEDE PLPL CZCZ ATAT OtherOther

Customs


• Between Customs, National agencies, community systems “Single window / one stop shop” future:

communication between company and authorities based on obtained authorisation S.E.A. and A.E.O. through one Single Point of Access.

European customs communication : future

HONDA in Europe

Customs

1 controlling member-state1 controlling member-state


Vision 2010: overview

2004

NESNCTS

Local reporting

Seperate approach byHonda companies

2004

NESNCTS

Local reporting

Seperate approach byHonda companies

2006

EU-DirectivePaperless customs

( in Belgium )

Start integration logisticaldata & common approach

by Honda in Europe

2006


( in Belgium )

Start integration logisticaldata & common approach

by Honda in Europe

2008


( all over Europe )

Single Point of Accessfor all European customs

reporting for Honda

2008


( all over Europe )

Single Point of Accessfor all European customs

reporting for Honda

2010

Full electronicmeasurement of trade

( worldwide )

Full integration logistical data& common approach

including worldwide suppliers

2010

Full electronicmeasurement of trade

( worldwide )

Full integration logistical data& common approach

including worldwide suppliers

Honda participates in a partnership with Belgium

Customs Authorities

Honda participates in a partnership with Belgium

Customs Authorities


Honda Europe (AEO)



HIA / HIA FACTHIA / HIA FACT

HME-N HME-N



MH / MH FACTMH / MH FACT

HE HE HQHE HE HQ

HACE / HACE HQHACE / HACE HQ

HME-SHME-S

HAPHAP

HPFPHPFP

HPHP

HME-SHME-S

HME-SHME-S

HME-NHME-N

HME-DKHME-DK

HME-FIHME-FIHPESHPES

SVHSVH

HME-NHME-N

HME-NHME-N

HPLHPL

HSLHSL

HHGHHG

HCRHCR

HME-ESTHME-EST

BH FACT


The importance of AEO for Honda

• Authorised Economic Operator (AEO)

Enhanced S.E.A (legal binding framework)

A single guarantee

Centralised clearance concept

Certification, levels of simplification (Stairways)

Optimal use of simplified procedures

One authority to rule all procedures (One window)

To set up and support the Honda Shared Service Centre (HSSC) for tax compliance


Honda Europe

• Towards a centralised approach of customs procedures

One competence centre in Belgium Authorized Economic Operator principle One point of reporting

– Member state benefits from scale of Honda generating customs goodwill

– Positive effect on clearance cost and clearance productivity Alignment of procedures/business processes Emphasis on electronic risk analysis requires overall data-control Compliance and data-integrity result in higher certification level Positive impact on improving release times Tax & guarantee optimisation

Local operators Avoid disruption between physical and administrative flow


Honda’s Contribution

• Current duties under SEA : 125 mio EUR (Perception costs +/- 25%)

• Current duties not under SEA (other member states): 82 mio EUR

• Estimated total duties in 2009 : 350 mio EUR


Conclusion

• Honda wants to work towards a “win-win” situation: For Honda in Europe (through Honda in BE) For Belgian Customs Authorities For Belgian economics

• Honda wants to be a “front runner” in EU: For Supply Chain Security For Customs compliance

• Honda Europe wants to collaborate with Belgian Authorities (pilot): Previous commitments (expand existing SEA) Further building on mutual trust and understanding

A presentation by: Jos Imants & Serge Buyl. HONDA EUROPE – BA EURO TAX & CUSTOMS DEPARTMENT 2...

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Transcript of A presentation by: Jos Imants & Serge Buyl. HONDA EUROPE – BA EURO TAX & CUSTOMS DEPARTMENT 2...