Martin Ouwehand assists clients in international trade, customs, VAT and excise related matters.
Areas of Concentration
· Customs and international trade matters (including trade related VAT and Environmental issues)
· Customs planning
· Customs litigation
· Product classification and customs valuation
· Footwear and apparel industry
· Consumer electronics industry
· Mergers and acquisitions
· AEO (Authorized Economic Operator) reviews/certification
· Administrative organization/internal controls
· Anti-dumping
Significant Representations
· Represented a company before the European Court of Justice whereby the court ruled in favor of the company as a result of which a European Commission classification regulation was declared invalid.
· Represented companies in objection and appeal procedures as well as refund/remission procedures before the EU customs authorities and the national and European courts, respectively.
· Represented companies in the application of customs licenses as well as providing assistance in the implementation process.
· Assisted companies in preparation and implementation of Administrative Organization/Internal Control (AO/IC) manuals required to operate a customs regime.
· Prepared fiscal representation contracts (for VAT purposes) on behalf of several Dutch logistic service providers, as well as assisted in the contract negotiation process with its principals.
· Conducted customs reviews in several EU member states to maximize efficiency and optimize customs duty savings.
· Represented companies in taking over a business in the Netherlands (activities including due diligence investigation, transfer of customs licenses and implementation of the most beneficial customs and VAT scenario).
· Represented companies in European anti-dumping proceedings.
Professional & Community Involvement
· Executive Board Member, Netherlands - American Council for Trade Promotion (NACTP)
· Member, Dutch Association of Tax Lawyers, Amsterdam
Articles, Publications, & Lectures
Martin is the author of several articles on customs and international trade related topics, including:
· Author, "EU--Status Quo on the BTI Issuing Process in the European Union", WorldTrade Executive, Inc., April 2008