Dear Readers,

Without a doubt, the main news of May was the unveiling of a large-scale customs reform in the EU. The European Commission describes it as the most ambitious and comprehensive reform of the EU Customs Union since its establishment in 1968. The far-reaching plans, which are expected to be implemented in 2038, will continue to be discussed by practitioners, academics and interested parties for a long time to come. I am confident that the CCRM journal will contain many articles on this topic, with analysis, forecasts and other insights. I am pleased to draw your attention that one of the “fathers” of the UCC, Michael Lux, has already made a start with his article "The Reform of the UCC". In it, you will find a description of the changes he considers most important and a first assessment.

Another major topic covered in this issue is the Carbon Border Adjustment Mechanism set out in a recently published regulation. In the article “CBAM reports and declarations for imported goods: Who, what, when?” by Enrika Naujokė, you can find answers to these questions and learn what will change from October 2023 and beyond.

The multifaceted subject of customs compliance does not go unnoticed by our authors. Dr Michael Jung looks at the challenges of customs compliance management, as well as a new approach to it through the use of the INCASE model. The article by Prof Dr Andrew Grainger highlights the role of the key players in customs compliance - customs managers.

Directly related to customs compliance, the topic of customs knowledge management is always relevant and inexhaustible. You can never have too much knowledge, it is never too late to learn - these are simple truths that everyone has known since childhood. In a dynamic environment, with frequent changes in legislation, this topic is particularly acute. Best practices, tips and tricks for managing customs knowledge can be found in the review of the 15th Authors' Meeting.

Another topic that has remained at the top of our recent issues is export control. The Russian-Ukrainian war has intensified the cross-border movement of military and dual-use goods, bringing with it new challenges and old problems. In this context, I would like to draw your attention to the articles by Armin Belle and Christelle Dubouchet.

More than three years after Brexit, the legal processes associated with it are still ongoing. The Windsor Framework, which was designed to address the problems associated with the application of the Northern Ireland Protocol, is a testament to this. The articles by Michael Lux and Dr David Savage outline the key aspects of the Windsor Framework in relation to trade in goods between Great Britain and Northern Ireland and provide a detailed overview of the background, drivers and key points of the agreement.

The case law section traditionally deals with classification and origin issues. In this section you can find out whether car seat covers and bag nets are parts or accessories, what pitfalls to avoid classifying unassembled goods and the limits of binding origin information in Union customs law.

Another important topic in this issue is information technology in customs. It is covered in articles dealing with issues related to the creation and functioning of an EU digital customs environment and tips for businesses on choosing the right customs software.

Ira Reese's article describes how the United States prevents the entry of goods obtained with the forced labour in China and the challenges importers face.

A country-specific section is presented with insights from Ukraine and Bulgaria.

I sincerely hope you enjoy this CCRM issue. If you have any questions about our journal, including how to contribute an article, please contact us at info@customsclear.net

Best regards,
Dr Ilona Mishchenko,
Member of Editorial Board

Enrika Naujoke, Member of the international Editorial Board of CCRM journal, Lithuania: Dr Ilona Mishchenko is living and working in Odesa, Ukraine. We send her our thanks and support. In the night from 9 to 10.6.2023, three people died in Odesa due to explosions caused by drone attacks. People in Odesa are also witnessing the tragedy after the Kakhovka hydroelectric power plant was blown up on 6.6.2023: objects from the Kherson region (refrigerators, sofas, roofs, etc.) are washed up on the coast of Odesa, a dog was rescued after spending several days at sea.

EU law news April/May 2023