Dear Readers,

Time flies. This especially holds true for the ongoing COVID-19 crisis situation. The European Union currently seems to slightly have overcome the worst as regards the number of cases. What is expected to follow now are the short- to medium-term impacts on the economy. Today, you already can read the second edition of this new Journal Customs Compliance & Risk Management, which started just with the outbreak of the pandemic in Europe. It aims to provide practitioners in foreign trade with valuable information to manage their everyday business. In this edition, you will find a bunch of articles on various relevant topics. A hot one is the still unclear future relationship between the United Kingdom and the European Union. Dr David Savage illuminates in his article also the history of the Irish frontier situation. Different views of the EU and the UK with regard to the interpretation of the Ireland/ Northern Ireland Protocol of the withdrawal agreement may have the potential to become a real stopper in the ongoing negotiations.

In his article ‘Problematic areas of the application of customs duties in the international trade between the EU and Republic of India: tax disputes arising in the EU and its Member States (Lithuania)’ Dr Gediminas Valantiejus follows an interesting approach to evaluate regulatory problems faced by economic operators in trade between the EU and India by analysing ECJ and Lithuanian case law on trade disputes since 2006.

Further topics are inter alia tariff classification, the procedure 42 in Lithuania, customs supervision and IPR, customs infringements and sanctions, and the Incoterms^© 2020 edition.

Enjoy reading and leave us your feedback under info@lcpa.lt

Anna Gayk
Member of the Editorial Board

Incoterms® 2020 - the latest edition of the rules