Dear Reader,

As part of Issue 7 of this journal, we are excited to invite you to a webinar to meet editors of journals/ magazines on customs from around the world! On 29 April 2021, you will have the unique opportunity to meet editors of WCO News (global), World Customs Journal (global), Foreign Trade (Germany), LEX Portus (Ukraine), Customs-Digital (Germany), Muitų teisė praktikams (Lithuania), this journal (Europe), and editors of two more journals are expected to join! Learn more.

In advance to the webinar, you can already meet Dr. Borys Kormych, editor of “Lex Portus” journal. His article “Lex portus” fueling discussion on Customs in Ukraine and the EU contains interesting facts about the journal as well as customs developments in Ukraine, for instance, the extensive practice of customs appeals. On the topic, in the section covering "Case-law", you can read about the case-law in Lithuania and the concept of customs debtor. An overview of this year’s first ruling of the Court of Justice of the European Union on the interpretation of the Combined Nomenclature is also included.

Please note that there is another event taking place on 22 April 2021. It is an online meeting of the authors of the CCRM journal. We welcome you to contribute an article to the journal to receive your invitation to participate. You can access a summary of what was discussed in the previous meeting in the article Customs-related databases. In this issue of the journal, the topics of data, databases and digitalisation are addressed from various perspectives. Read the articles to learn about WCO new online tool, ICS2 system, external data for Customs risk management, and digital transformation of Customs in Switzerland.

Another topic of focus is EU-UK trade. A lot of practical challenges remain to be discussed and clarified. Read about these ongoing issues from the first months of Brexit and learn answers to questions: When is it beneficial to claim preferential treatment using importers' knowledge? How to import a car from the UK to Ireland? Do returned goods retain their EU or UK preferential origin? Additionally, watch the video on direct transport rule, which was prepared to answer the question: How to prove that the non-manipulation rule is met, if the goods originating in Ukraine under the UA-UK trade agreement are unloaded and stored in a customs warehouse in Lithuania after export?

The section “Overviews and comments” starts with two great articles explaining the roles of the “soft” and of the “hard” law. The law is a complex subject, as illustrated by the article on U.S. Export Administration Regulations (EAR) - many trade compliance professionals are not aware that its scope can extend to shipments that do not physically involve the U.S.! See other parts of the section for more topics covered in this issue.

Enjoy reading and leave us your feedback under each article, or email them to info@lcpa.lt. We look forward to meeting you at the upcoming events!

Enrika Naujokė
Member of the editorial board

Different duty tariffs: tractor towing broken-down or undamaged vehicles