Transcript Slide 1

A presentation by:
Jos Imants & Serge Buyl
Honda headquarters in the EU
HE ( Gent-B )
Parts + Engines (HEPE)
HME Ltd ( Langley-UK )
General HQ + Cars + MC
HACE ( Aalst-B )
Accessories
HEPE ( Orleans-F )
Power Equipment
HONDA EUROPE – BA
EURO TAX & CUSTOMS DEPARTMENT
2
Honda factories in the EU
BH ( Aalst-B )
Car parts ( Bumpers/STC
)
HUM ( Swindon-UK )
Cars
HIA ( Atessa-IT )
Motorcycle
HEPE ( Orleans-F )
Power Equipment
MH ( Barcelona-ES )
Motorcycle
HONDA EUROPE – BA
EURO TAX & CUSTOMS DEPARTMENT
3
Honda sales companies in the EU
HME-DK ( Kolding-DK )
Cars
HME-N ( Aalst-B )
Cars-MC-PE
HE ( Gent-B )
Parts-Engines
HME-N ( Ridderkerk-NL )
Cars-MC-PE
SVH ( Malmö-SE )
Cars
HME-FI ( Helsinki-FI )
Cars-Parts
HACE ( Aalst-B )
Accessories
HME-EE ( Tallinn-EE )
Cars-Parts
HME-N ( Offenbach-D )
Cars-MC-PE
HME-UK ( Langley-UK )
Cars-PE-MC-ATV
HPL ( Warsaw-PL )
Cars
HME-S ( Marne-la Vallee-F )
Cars-MC
HCR ( Prague-CZ )
Cars-MC
HEPE ( Orleans-F )
PE
HSL ( Bratislava-SL )
Cars-MC-PE
HAP ( Sintra-P )
Cars
HME-N ( Vienna-AT )
Cars-MC-PE
HPFP ( Sintra-P )
PE
HHG ( Budapest-HU )
Cars
HP ( Sintra-P )
MC
MH ( Barcelona-ES )
Motorcycle
HONDA EUROPE – BA
HPES ( Malmö-SE )
PE
HME-S ( Barcelona-ES )
HIA ( Atessa-IT )
CarsEURO TAX & CUSTOMS DEPARTMENT MC-PE
HME-S ( Verona-IT )
Cars
4
Roll & responsibilities of Honda Europe
HONDA EUROPE N.V. (HE)
HQ Parts / Engines
Gent-BE
Cars
Engines
Logistics and
warehousing
Distribution to
BE, NL, DE, AU, FR
and
Eastern European
countries
Cars are property of
the genpos
Management of
car logistics
in all EU-countries
Sales and logistics
for whole Europe
Engines are property
of HE
1 central warehouse
for Europe
HLC-BE
Gent
HONDA EUROPE – BA
HLC-DE:
Offenbach
HE -BA - Euro Tax & Customs
Parts &
Accessories
Logistics for Parts
and Accessories
in Europe, Middle
East and Africa
Parts are property of
HE
Accessories are
property of HACE
HLC-UK
Swindon
MC
PE
Marine
Logistics and
warehousing
Motorcycles are
property of the
genpo
Management
of MC-logistics
in all EU-countries
Logistics and
warehousing
Power Equipment is
property of the
genpo
Management
of PE-logistics
in all EU-countries
Logistics and
warehousing
Outboard engines
are property of the
genpo
Management
of PE-logistics
in all EU-countries
HLC-SE
Malmö
HLC-IT:
Verona
EURO TAX & CUSTOMS DEPARTMENT
Introduction new associates
HLC-ES:
Barcelona
HLC-AT
Wien
5
Issued by Erik Pannekoek
Overview bonded warehouses ( status April 2006 )
HME-FI ( Hanko-FI )
Cars
S.E.A.-warehouses
Local bonded wh
AGENT
Local bonded wh
managed by HE
HME-DK ( Kölding-DK )
Cars
HE ( Gent-B )
Cars-MC-PE-Parts-Access.-Engines
AGENT
JUN 2000
HLC-SE ( Malmo-SE )
Parts-Accessories-Engines
FEB 2005
HLC-UK ( Swindon-UK )
Car-MC-PE-ATV-Parts-Access
AGENT
SVH ( Malmo-SE )
Cars
AGENT
HPL ( Warsaw-PL )
Cars
JUN 2001
HLC-DE ( Offenbach-DE )
Parts-Accessories
MAR 2004
HLC-AT ( Wien-AT )
Parts-Accessories-MC-PE
JAN 2005
HLC-IT ( Verona-IT )
MC-PE-Parts-Accessories
FEB 2005
AGENT
HME-S ( La Spezia-IT )
Cars
HLC-ES ( Barcelona-ES )
Parts-Accessories-MC
AGENT
APR 2002
HUM ( Swindon-UK )
KD-parts
AGENT
HEPE ( Orleans-F )
KD-parts
AGENT
HME-S ( Santander-ES )
Cars
AGENT
HP ( Sintra-PT )
Cars
AGENT
MH ( Barcelona-ES )
KD-parts
HONDA EUROPE – BA
HIA ( Atessa-IT )
KD-parts
AGENT
EURO TAX & CUSTOMS DEPARTMENT
6
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 EUROPE – BA
EURO TAX & CUSTOMS DEPARTMENT
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Honda in Europe (SEA)
HPES
HME-N
HME-FI
HME-N
HME-DK
HE HE HQ
SVH
BH FACT
HACE / HACE HQ
HME-EST
HPL
HME-UK / HME HQ /
HUM FACT
HME-N
HME-S
HCR
HEPE / HEPE HQ /
HEPE FACT
HME-N
HAP
HSL
HPFP
HHG
HP
HME-S
MH / MH FACT
HME-S
HONDA EUROPE – BA
HIA / HIA FACT
EURO TAX & CUSTOMS DEPARTMENT
8
European customs communication : actual
•
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.
HONDA in Europe
Customs
BE
HONDA EUROPE – BA
UK
FR
ES
IT
PT
DE
EURO TAX & CUSTOMS DEPARTMENT
PL
CZ
AT
Other
9
European customs communication : future
•
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.
HONDA in Europe
Customs
1 controlling
member-state
HONDA EUROPE – BA
EURO TAX & CUSTOMS DEPARTMENT
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Vision 2010: overview
2010
2008
Full electronic
measurement of trade
2006
EU-Directive
Paperless customs
2004
EU-Directive
Paperless customs
( all over Europe )
NES
NCTS
Local reporting
( in Belgium )
Seperate approach by
Honda companies
HONDA EUROPE – BA
( worldwide )
Honda participates in a
partnership with Belgium
Customs Authorities
Start integration logistical
data & common approach
by Honda in Europe
Single Point of Access
for all European customs
reporting for Honda
EURO TAX & CUSTOMS DEPARTMENT
Full integration logistical data
& common approach
including worldwide suppliers
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Honda Europe (AEO)
HPES
HME-N
HME-FI
HME-N
HME-DK
HE HE HQ
SVH
BH FACT
HACE / HACE HQ
HME-EST
HPL
HME-UK / HME HQ /
HUM FACT
HME-N
HME-S
HCR
HEPE / HEPE HQ /
HEPE FACT
HME-N
HAP
HSL
HPFP
HHG
HP
HME-S
MH / MH FACT
HME-S
HONDA EUROPE – BA
HIA / HIA FACT
EURO TAX & CUSTOMS DEPARTMENT
12
The importance of AEO for Honda
•
Authorised Economic Operator (AEO)
HONDA EUROPE – BA

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
EURO TAX & CUSTOMS DEPARTMENT
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Honda Europe
•
Towards a centralised approach of customs procedures
- One competence centre in Belgium
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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

HONDA EUROPE – BA
Avoid disruption between physical and administrative flow
EURO TAX & CUSTOMS DEPARTMENT
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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
HONDA EUROPE – BA
EURO TAX & CUSTOMS DEPARTMENT
15
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
HONDA EUROPE – BA
EURO TAX & CUSTOMS DEPARTMENT
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