Dear Customs Colleagues,

As we look to what the new year might bring, I feel we can expect the whole area of trade to be as turbulent in 2023 as it was in 2022. In recent years, we have become used to living in a globalised and increasingly interconnected world. However, events throughout the world, but not least in Ukraine, have seen a pull back on the process of globalisation as much of the world polarises and falls into distinct trading blocs. As a direct consequence of the Ukrainian conflict, trade has become weaponised as each side uses whatever leverage they can in order to realise their strategic ambitions. Policy makers make the rules and those of us in the Customs world must quickly understand and apply these to keep our businesses and clients on the right side of the law. At the same time normal life continues. Court rulings are made and the customs law continues to evolve.

In such a dynamic environment, we on the editorial team at the Customs Compliance and Risk Management Journal are proud to provide you with invaluable information to keep you and your businesses up to date with contemporary and important information and insights. In this, the 18^th edition of the CCRM journal, we provide comprehensive coverage of developments in EU law in December and January. Jovita Miksiene provides commentary on judicial clarification in respect of the landmark Hamamatsu case. Jugita Staniene reports on a case where an importer thought they were availing of a quota but was unaware it had become exhausted.

The growing importance of Environmental Societal and Governmental issues is reflected with four articles dealing with issues related to both customs and sustainability. Dr Erika Besuspariene and Dr Milita Vienazindiene describe the challenges and opportunities for businesses cooperating with customs. Dr David Savage describes the EU’s proposed Carbon Border Adjustment Mechanism. Karolina Semionovaite sets out the role that banks can play in green transition that we must all make for the health of our society and planet. As we are encouraged to participate in the circular economy Milda Stravinske describes the issues around the customs valuation of reusable waste materials.

In the 'Overviews and comments' section, Michael Lux and Enrika Naujoke provide in depth information about the forthcoming EU single Window Environment for Customs which will change how business interacts with the authorities in the context of international trade in the years ahead. Rolf Finger presents three case studies in the very topical subject of export controls and which should convince you to take your export compliance responsibilities seriously. An update to the 'dark arts of classification' article that originally was published in CCRM Issue 14 is also provided.

Former senior Irish Customs official Anthony Buckley sets out what developments we can expect in the UK and EU respectively during 2023. Ronnie Van Royen provides 2 articles in which he sets out very practical measures we can take to maintain good compliance in our supply chains.

Iryna Pavlenko and Oleg Kyryievskyi bring us up to date with developments in the field of customs and trade in Ukraine. Omer Wagner recounts a case from Israel where an importer had to pay customs duties twice for the same import.

On behalf of the editorial team, I hope that you find these articles to be interesting, informative and useful in your daily role.

Best regards,
Dr David Savage

EU law news December 2022/January 2023