One court case - two lessons: tariff quotas, invalidation of a customs declaration and potential risks
Related content
Rising interest on duties: increasing costs of errors in customs declarations
Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that…
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…
Non-manipulation certificate: the proof of direct transport that protects your preference
What a non-manipulation certificate is, the direct-transport rule behind it, who issues it, how the EU procedure works, and its new role for US imports.
Tariff quotas: the volume limit that changes the duty
What a tariff quota is, the preferential, autonomous and safeguard types, how they are managed, and how the steel quotas work - with a worked example.
Anti-dumping duties: the extra duty on dumped imports
What an anti-dumping duty is, how the EU sets it through an investigation, how it applies on top of the normal customs duty, and how circumvention is tackled - with…
Place of origin of import VAT obligation (temporary admission)
Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question…