1. Logistics 1 – To/Between Assembly Sites M.Friedl (HEPHY Vienna) 2 October 2014

2. Introduction  We need to ship many valuable objects between countries  Example: APV25 chips KEK > Vienna, O(30k€)  All of those shipments are temporary  Some processing is performed in each location  Finally, everything ends up in Japan 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites2

3. Practical Aspects (1/2)  How to avoid duties/taxes (essentially: VAT) upon reception of items?  Given the O(20%) level in Europe, a lot of money is involved  Inward Processing Relief (IPR)  Procedure to temporarily import goods, process them and re- export them  Available throughout the EU, but handled differently in each nation (similar thing available in Australia)  Duration (import – export) 1 year, extension possible  VAT only due in final destination (Japan) 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites3

4. Practical Aspects (2/2)  Actual transportation of goods can be done either by  Shipping company  Pros: they also do customs formalities, insurance  Cons: little control over actual handling (and timing)  Ourselves (using car or airplane)  Pros: we know how to handle objects (and when)  Cons: need company anyway for customs, liability?  HEPHY people prefer shipping company  Considering splitting up transfer of valuable goods (involving lots of manpower) into several shipments  Might also be beneficial in terms of schedule 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites4

5. Discussion with Company  On 19 August, Christian and myself visited Schenker, a large transportation company operating worldwide  Preparation meeting with Thomas before (Micron sensors)  Lesson 1: Goods in the EU can be either  Community products – everything for which we paid VAT  Dutiable goods – something more or less “in transit”  That is the status of items imported under the IPR procedure  Lesson 2: IPR is related to taxes which are handled nationally  The only legal way is to close IPR upon re-exportation and open another IPR in target country – even within EU (e.g. Vienna > Pisa) 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites5

6. 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites6

7. Comments on the Logistics Timeline  Actual shipments may happen in several batches (only one arrow shown here)  Most objects are related to ladder assembly  Except FPGAs (purchased at CERN to save VAT)  CERN is exempted from VAT  Place where we can toggle the IPR status of an object 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites7

8. Status and Outlook  Already started with IPR and Schenker company  2 batches of Micron sensors CERN > Vienna (extended)  1 shipment of APV25 chips (non-thinned) KEK > Vienna  Will continue along these lines  Pisa: reception procedure being prepared  >>> see Stefano’s presentation  Melbourne: first hybrid shipment underway, testing procedure  KEK: possibility of VAT exemption?  >>> see Koji’s/Toru’s presentation 2 October 2014M.Friedl: Logistics 1 – To/Between Assembly Sites8