Customs law
Ukraine customs and trade news: August/September 2026
Editorial Board03 Oct 2026
Ukraine customs and trade news: August/September 2026
News in brief: Ukraine moves forward with EU-aligned e-commerce VAT rules; new Customs Code passes first reading; Ukraine steps up preparations for the EU's definitive CBAM regime, focusing on emissions verification, accreditation of Ukrainian verification bodies and the review of default emissions values; IMEI declaration becomes mandatory for mobile-phone imports;...
Customs law
News update
New Union Customs Code published: what changes and whenEditorial Board06 Sep 2026Updated 20 Sep 2026
New Union Customs Code published: what changes and when
On 19 September 2026 the new Union Customs Code was published in the Official Journal as Regulation (EU) 2026/2108. The regulation also establishes the European Union Customs Authority. It entered into force on 20 September 2026 and applies from 21 September 2027. What changes, and when? This article gives a...
Customs law
News in focus
UK customs and trade news: August 2026Editorial Board01 Sep 2026
UK customs and trade news: August 2026
News in brief: UK CBAM - provisional list of qualifying carbon pricing schemes published; toys and games - classification guidance for hobby horses, creativity sets, toy projectors and scale model vehicles; UK-US trade negotiations page updated to reflect July 2026 Section 301 tariffs (UK at 10%, whisky and some medtech...
Customs law
News update
A wrong EORI number, and the direct customs representative is held liable for the import VAT
Michael Lux13 Aug 2026
A wrong EORI number, and the direct customs representative is held liable for the import VAT
Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment, thus personally liable for import VAT he cannot deduct. The Munich Fiscal Court says the mistake cannot be corrected, and...
Duties & taxes
Customs law
Topic spotlight
UK customs and trade news: July 2026Editorial Board02 Aug 2026
UK customs and trade news: July 2026
News in brief: UK's steel trade measure applicable from 1 July 2026; CBAM documents published following the CBAM secondary legislation being laid in parliament; anti-dumping duty on bicycles and bicycle parts; registration of imports of linear low-density polyethylene and certain excavators; countervailing duty on biodiesel; UK-India CETA origin declaration template...
Customs law
News update
The ten-year anniversary of the Union Customs Code: success stories and lessons for the future
Juozas Šarūnas Avižienis31 May 2026
The ten-year anniversary of the Union Customs Code: success stories and lessons for the future
Editorial note: The Union Customs Code celebrates its tenth anniversary this year, and its "successor" is expected to be published in the Official Journal of the European Union in the autumn, though full implementation will take years. This is a particularly good moment to reflect on what the past decade...
Customs law
Perspective
Modernising EU Customs: a perspective from the European Shippers' Council
Godfried Smit15 Mar 2026
Modernising EU Customs: a perspective from the European Shippers' Council
In this interview, Godfried Smit, Secretary General of the European Shippers’ Council, shares his reflections on the EU Customs Reform. From the future EU Data Hub and the growing importance of high-quality supply chain data to the practical steps companies should already be taking, the interview offers an insider’s view...
Customs law
Perspective
Mastering UK legislation: a structured guide to law in action
Jeremy White20 Jan 2026
Mastering UK legislation: a structured guide to law in action
The UK’s legal system is often perceived as complex, particularly in the field of customs law, where the rules are spread across multiple layers of legislation and supporting instruments. This article provides a structured overview of how UK laws are made and applied, explaining the different types of legal acts...
Customs law
Country update
Customs law and international trade contracts
Customs law and international trade contracts
07 Oct 2025
This article summarises contributions from the 29th Authors' Meeting, which focused on the intersection of customs law and international trade contracts. The authors examine the impact of contractual terms, Incoterms®, export control clauses, and emerging regulatory developments on compliance obligations and risk management in global trade.
Customs law
Topic spotlight
Confiscated by mistake: what it might take for an owner to get their goods back
Omer Wagner21 Sep 2025
Confiscated by mistake: what it might take for an owner to get their goods back
A new immigrant arrived in Israel and sent more than 1,000 holy books, which he had collected since his bar mitzvah (a Jewish coming-of-age ceremony for boys), in a separate container. The books were confiscated by the Israeli customs authority, apparently because they had been declared in the container of...
Customs law
Country update
How regulations are made in the European UnionMichael Lux17 Aug 2025
How regulations are made in the European Union
Legislation in the European Union (EU) is created through different legal processes which are largely unknown to the public. This article describes the standard processes for adopting regulations in the customs area. Basic acts (such as the Union Customs Code) are adopted by the European Parliament and the Council as...
Customs law
Topic spotlight
Adjusting prices post-import: insights from the EU Court of Justice decision
Monika Bielskienė20 Jul 2025
Adjusting prices post-import: insights from the EU Court of Justice decision
The European Union Court of Justice (ECJ) extensively discussed various legal possibilities for adjusting the customs value of goods when their price changes after importation. In the case reviewed in this article, the basis for adjustment was a preliminary price set at the time of sale, which was later adjusted...
Customs law
Case law
Update on two pillars of the EU customs reform: the EU Customs Data Hub and the redefinition of the ‘importer’ Michael Lux24 Jun 2025
Update on two pillars of the EU customs reform: the EU Customs Data Hub and the redefinition of the ‘importer’
Under the Polish Presidency, which expires at the end of June, the Council was able to draw up a complete compromise text on the Commission's proposal of a new Union Customs Code (nUCC). Apart from further minor amendments until the Council's decision on a negotiating mandate, this text will –...
Customs law
Digitalisation
Topic spotlight
The green lane to confiscation of personal itemsOmer Wagner04 May 2025
The green lane to confiscation of personal items
The Customs green lane at airports is not as straightforward as many travellers often assume. In this article, we examine the challenges encountered in Israel, where passengers may risk having their personal items - such as luxury watches or handbags - confiscated. It is important to understand the rules governing...
Customs law
Country update
Local rules vs EU freedoms: Italian case law on customs representatives
Ilona Mishchenko06 Apr 2025
Local rules vs EU freedoms: Italian case law on customs representatives
Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian...
Customs law
Case law
Something fishy here: which is the competent jurisdiction concerning damaged imported goods?Omer Wagner04 Mar 2025
Something fishy here: which is the competent jurisdiction concerning damaged imported goods?
A food consignment arrived in Israel and was found to be damaged due to a lack of refrigeration. The importer uses the foreign forwarder who transported from abroad to Israel. Will the court uphold the claim or will it decide that the claim should be adjudicated outside Israel? This will...
Customs law
Country update