Procedures
CJEU: placed at the wrong office, relief lost 
Editorial Board16 Jul 2026
CJEU: placed at the wrong office, relief lost
Outward processing is a procedure many practitioners treat as routine: Union goods leave the EU temporarily, are worked on abroad, and return with import duty charged on only part of their value. The relief is valuable - but it is conditional. Does it really matter which customs office the goods...
Procedures
News in focus
Millions of declarations, one platform: new Italian IT customs platform project
Massimo De Gregorio23 Mar 2026
Millions of declarations, one platform: new Italian IT customs platform project
The Italian national federation of customs brokers’ associations has approved an ambitious project to establish a proprietary digital platform underpinned by actual operational customs declaration data - comprising millions of declarations per annum, including e-commerce H7 declarations. With the first phase already concluded and EU funding secured, the platform is...
Procedures
Country update
Where have the 'green' import lanes gone? Challenges at Lithuanian seaport Customs
Jurgita Bartninkienė08 Feb 2026
Where have the 'green' import lanes gone? Challenges at Lithuanian seaport Customs
Despite the ambition to create a smart, business-friendly customs administration, practical experience at the Klaipėda (Lithuania) seaport customs posts suggests otherwise: procedures are taking longer and green lanes are becoming increasingly rare. A round-table meeting initiated by the Lithuanian Customs Practitioners Association with Lithuanian Customs on 15 January 2025 once...
Procedures
Country update
Centralised clearance for import and deferred payment authorisations in Germany: practical challenges
Michael Lux04 Feb 2026
Centralised clearance for import and deferred payment authorisations in Germany: practical challenges
This article examines the practical and legal challenges arising from the use of Centralised Clearance for Import in Germany, with a particular focus on the interaction between EU customs law and national VAT rules. It analyses the implications of the German deferred payment regime, the newly introduced Section 21b of...
Procedures
Country update
Application of Customs Procedure 42 in France and its recent developments
Evguenia Dereviankine22 Jan 2026
Application of Customs Procedure 42 in France and its recent developments
This article examines Customs Procedure 42 as a tool for optimising import VAT where goods are imported into one EU Member State but released for consumption in another. It focuses on recent regulatory changes in France, highlighting how these amendments affect the application of the procedure, particularly for non-EU established...
Procedures
Country update
Long storage, no one to blame
Omer Wagner06 Jul 2025
Long storage, no one to blame
The vehicles were imported to Israel from abroad and stored in a bonded warehouse for a year and a half in the open air. Significant damage was found on the vehicles. The importer sues the freight forwarder/customs broker for defective storage. Will the court uphold the claim or dismiss it?...
Procedures
Case law
Can an item be modified in a customs warehouse to change its classification?Omer Wagner22 Jun 2025
Can an item be modified in a customs warehouse to change its classification?
An individual imported a caravan from the USA to Israel as a personal import, with the intention of using it as a ‘bed and breakfast’, i.e. a guest house or zimmer. The Israeli Customs Authority and the Ministry of Transport refused to release the shipment on the grounds that it...
Classification
Procedures
Country update
Insights into the data in the customs declaration
Insights into the data in the customs declaration
01 Apr 2025
At the 26th Authors’ Meeting, experts from different countries discussed key challenges in customs declaration processes. They explored issues with digital systems, regulations, emphasising the fragmented customs landscape in the EU. Some national customs practices were highlighted for creating inconsistencies in trade and customs throughout the EU. Speakers also addressed...
Procedures
Topic spotlight
CBAM regulation simplifications: the liability burden
CLECAT19 Mar 2025
CBAM regulation simplifications: the liability burden
Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and...
Procedures
Sustainability
Perspective
Trusted traders (e.g. AEO): new trends and developments in the EU
Trusted traders (e.g. AEO): new trends and developments in the EU
09 Feb 2025
The 25th Authors' Meeting brought together customs experts from different countries to discuss challenges and trends in Authorised Economic Operator (AEO) and equivalent programmes. This article deals with the main findings of the meeting participants, covering both general and country-specific contributions to the topic, with an emphasis on the EU...
Procedures
Topic spotlight
AEO trends and challenges: non-EU perspective
AEO trends and challenges: non-EU perspective
09 Feb 2025
In this article, we continue to share the key insights from the 25th Authors' Meeting, which took place on 9 January 2025 and was dedicated to AEO trends and challenges in different countries. The first part of the overview on the EU AEO/T&C framework was presented in the article "Trusted...
Procedures
Topic spotlight
Criterion of financial solvency for the reduction or waiver of a comprehensive guaranteeMichael Lux14 Jan 2025
Criterion of financial solvency for the reduction or waiver of a comprehensive guarantee
This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators'...
Procedures
Topic spotlight
The proposed UCC reform: placing goods under a customs procedure - Title V R-UCCMichael Lux22 Sep 2024
The proposed UCC reform: placing goods under a customs procedure - Title V R-UCC
In this article, the author explains the changes to Title V of the proposal for a reformed Union Customs Code (R-UCC) in comparison with the current Title V UCC and also addresses provisions that have been shifted to other Titles (in particular Title IV).
Procedures
Customs law
Topic spotlight
Replacement of the AEO by the "Trust and Check Trader": what would be the practical changes for AEOs and non-AEOs under the EU Commission’s UCC Reform Proposal?Michael Lux06 Jun 2024
Replacement of the AEO by the "Trust and Check Trader": what would be the practical changes for AEOs and non-AEOs under the EU Commission’s UCC Reform Proposal?
The replacement of the AEO with a new designation of "Trust and Check Trader", as proposed under the EU customs reform, is not just a change of name. The European Commission is introducing with this concept both additional requirements and new restrictions in comparison to the current AEO facilitations, as...
Procedures
Perspective
EU Customs Reform: What will change in the import process?Michael Lux02 May 2024
EU Customs Reform: What will change in the import process?
This article continues the overview of certain aspects of the EU Customs Reform. In a previous article, the author described why and how the Commission intends to impose the obligations for importing goods on a single person, the importer in three variants: the regular importer, the deemed importer (for e-commerce)...
Procedures
Customs law
Topic spotlight
Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?Michael Lux21 Apr 2024
Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?
Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes and to all people who make them? Read the details in the article below.
Procedures
Explainer