Dear Readers,

Welcome to the third edition of the Journal of Customs Compliance and Risk Management.

It is no understatement to say that 2020 has been a very strange year. The lives of countless millions of people around the world have been touched by the COVID-19 pandemic. Despite the global upheaval, trade continues albeit at subdued levels.

We as customs professionals continue to provide the lubrication that greases the wheels of international trade. Indeed, as we edge towards 2021 those of us who live in Europe have another major event to anticipate, i.e. the final departure of the United Kingdom from the EU’s customs union. As the old saying goes ‘It’s an ill wind that does not blow some good’. Brexit has several downsides, but it presents our profession with many opportunities. Reports suggest there are acute shortages of customs agents in the UK and Ireland respectively. I would imagine this also to be true in other EU countries that trade extensively with the United Kingdom and as Aristotle once postulated, ‘nature abhors a vacuum’! So, in a year that many might prefer to forget, perhaps there is room for some optimism.

This edition of the Journal of Customs Compliance and Risk Management covers a wide variety of topical subjects from the fast-moving world of customs and trade. We learn about how proof of origin in the EU-Vietnam FTA will be managed in the article written by Edita Trukŝinienė and Paresh Solanki tells us about the Importer Export Code in India. In the article written by Dr Kormych and Dr Valantiejus, we explore how Ukraine’s Customs legislation has been impacted by the Association Agreement between the EU and Ukraine. Dr Gerd Schwendinger and Dr Katja Göcke set out the implications for those who do not fully comply with customs legislation in Germany. Similarly, Evguenia Dereviankine and Bertrand Rager describe how customs non-compliances are managed in France. Meanwhile, Dinesh Unadkat described the pragmatic approach to customs non-compliance taken by HMRC in the United Kingdom. This edition also contains important contributions on the topics of BTIs, Brexit, special customs procedures in the EU, approved exporters along with the review of this month’s legal developments.

Please note, it is now possible to comment on the articles. This presents us all with an opportunity to expand our network, collaborate further and deepen our understanding of the world of Customs and Trade.

I hope you enjoy this edition.

Dr David Savage
Member of the Editorial Board

Free Trade Agreement between the EU and Vietnam