Duties & taxes
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
US customs tariff news: July 2026
Editorial Board02 Aug 2026
US customs tariff news: July 2026
News in brief: USTR imposes Section 301 forced-labour tariffs on 60 economies, including the EU and UK, from 24 July 2026 - the EU rate is set net of the US MFN duty so that goods already at 10% or above take no additional duty, while the UK faces a...
Duties & taxes
News
News update
CJEU: claiming the wrong tariff quota does not justify double dutiesEditorial Board23 Jul 2026
CJEU: claiming the wrong tariff quota does not justify double duties
What happens if an importer claims the wrong tariff quota? Can customs charge both safeguard and anti‑dumping duties on the same shipment because of it? A seemingly minor procedural error raised an important question about the interaction between two EU trade defence instruments – and a recent Court of Justice...
Duties & taxes
News in focus
US customs tariffs news: June 2026Editorial Board03 Jul 2026
US customs tariffs news: June 2026
News in brief: the US further adjusts its Section 232 tariffs on steel, aluminium and copper, moving agricultural and mobile industrial equipment into a reduced band and easing the US-content threshold; the US Trade Representative proposes Section 301 tariffs on all products of 60 economies, including the EU and UK,...
Duties & taxes
News
News update
E-commerce: flat-rate duty of €3 and introduction of a product identifierMichael Lux18 Jun 2026
E-commerce: flat-rate duty of €3 and introduction of a product identifier
Regulation (EU) 2026/382, effective from 1 July 2026, is the first component of the customs reform proposed by the Commission. It has not only abolished the customs duty relief for 'consignments of negligible value', i.e. up to an intrinsic value of €150 (thereby deleting Articles 23 and 24 of the...
Duties & taxes
E-commerce
Topic spotlight
Managing import duties: the tariff inversion strategy
Mark Rowbotham08 Apr 2026
Managing import duties: the tariff inversion strategy
This article explores the concept of tariff inversion and explains how it can be used by businesses to legally reduce import duties and, increasingly, to manage tariff changes, alongside other benefits. It outlines how the strategy works in practice, particularly in connection with customs procedures such as inward processing and...
Duties & taxes
Topic spotlight
Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)
Omer Wagner10 Feb 2026
Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)
A recent Israeli court ruling highlights the decisive role of tariff classification in customs compliance and project economics. The importer had obtained advance approval to open a 'secretariat file' - a procedure enabling all components of a single project to be classified under a single HS code - yet the...
Classification
Duties & taxes
Case law
VAT exemption for personal imports raised to $150 in IsraelOmer Wagner30 Dec 2025
VAT exemption for personal imports raised to $150 in Israel
While the EU and other jurisdictions have tightened rules and reduced tax- and duty-free allowances for low-value imports, Israel has chosen to ease the burden on consumers and simplify cross-border e-commerce. However, this raises new issues regarding whether the imports are intended solely for private use and not as part...
Duties & taxes
Country update
Roseline Logistics v HMRC: a warning on customs agent liability
Holly Piggott26 Aug 2025
Roseline Logistics v HMRC: a warning on customs agent liability
The article below examines a recent ruling by the UK First-tier Tax Tribunal regarding liability for unpaid import VAT. The case clarifies whether customs agents are liable if they have not been formally appointed. It also clarifies when customs agents may still be held accountable for unpaid import VAT if...
Duties & taxes
Compliance
Case law
US imports: how to legally save duties with the "First Sale" strategy
Christopher Matt05 May 2025
US imports: how to legally save duties with the "First Sale" strategy
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example...
Duties & taxes
Explainer
Classification of electric scooters for seniors - 10% or 0% duty?
Ingrida Sakalienė16 Feb 2025
Classification of electric scooters for seniors - 10% or 0% duty?
A recent case before the Court of Justice of the European Union raises the issue of the classification of an electric four-wheel vehicle for seniors traveling at speeds of up to 16 km per hour. The classification as ‘other vehicles similar to golf carts’ and ‘wheelchairs/other vehicles designed for disabled...
Classification
Duties & taxes
Case law
A wild goose chase: on the Israeli 'passing-on' condition when claiming a duty refundOmer Wagner29 Dec 2024
A wild goose chase: on the Israeli 'passing-on' condition when claiming a duty refund
Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel,...
Duties & taxes
Country update
The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee
David Savage07 Aug 2024
The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee
Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or...
Duties & taxes
Topic spotlight
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
Anna Jerzewska20 Jun 2024
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a...
Duties & taxes
U.S. tariffs on Chinese electric vehicles and their effects
Ira Reese16 Jun 2024
U.S. tariffs on Chinese electric vehicles and their effects
On 14 May, U.S. President Joe Biden placed a 100% tariff duty rate on imports of Chinese Electric Vehicles (EVs). The reasoning was that the low cost of Chinese EVs needs to be counterbalanced by tariffs so that domestic manufacturers can compete fairly against Chinese imports. Editors’ note: For developments...
Duties & taxes
Topic spotlight
Is payment of customs duties suspended if a dispute is brought before a court?
Dr. Aistė Medelienė19 May 2024
Is payment of customs duties suspended if a dispute is brought before a court?
Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question...
Duties & taxes
Case law