Dr Ilona Mishchenko
Dr Ilona Mishchenko is Managing Editor at CustomsClear, where she oversees and edits articles published on the platform and in the Customs Compliance & Risk Management (CCRM) journal. She is also a member of the CCRM journal’s editorial board.
She is Associate Professor in the Maritime, Customs and Information Law Department at the National University ‘Odesa Law Academy’, where she has taught EU and Ukrainian customs law since 2005. She is also a lecturer at Vytautas Magnus University, teaching on the MBA programme ‘Customs Process Management’.
Dr Mishchenko works across the Ukrainian, EU and UK customs systems, with much of her writing examining how rules set out in one system operate in practice in another. She has researched customs matters since 2004, with a particular focus on customs valuation, tariff classification, origin of goods and non-tariff measures in international trade. She is the author of around 100 academic and professional publications.
At CustomsClear, she writes mainly on customs valuation and tariff classification, including case notes on judgments of the Court of Justice of the European Union, developments in the European Commission’s Compendium of Customs Valuation, and developments in UK customs law.
Contact information
Content by Ilona Mishchenko
CJEU: when can the cost of EU-based design work be included in customs value?
The Court of Justice of the European Union (CJEU) recently ruled on a matter with significant implications for companies importing packaged goods into the EU. When an EU-based buyer pays for label printing templates produced in the EU and provides them to an overseas supplier free of charge for printing...
Why companies need to rethink how they manage tariff classification
This article examines why tariff classification errors persist in many companies, revealing that the root cause is often not a lack of customs knowledge, but rather weak processes, poor product data, and ambiguous responsibilities. Based on a case study of an international manufacturer, it identifies where the greatest risks lie...
UK customs updates 2026: NCTS Phase 6, import duties, trade agreements & export controls
A concise briefing on the latest UK customs and trade developments as of mid-2026, relevant for customs and trade compliance professionals managing UK import/export operations. Topics covered: NCTS Phase 6 go-live and the move from version 5 to version 6 Digitalisation of the ATA Carnet system (e-ATA Carnet) across the...
Using export price data under the fallback method of customs valuation: lessons from CJEU
Since the start of 2026, the Court of Justice of the European Union has issued two rulings focusing on the use of the fallback method for customs valuation. These decisions have brought renewed attention to the types of price information that may be relied upon when determining the customs value...
Valuation fall-back method - pracical insights from case law
The fallback (residual) method is the most flexible but also the most complex of the six methods for determining customs value under EU law, applied only once every other method has been exhausted. This video sets out when and why it applies, and what customs authorities and importers may -...
FTAs vs GSP: understanding key differences and practical implications for companies
This article explores the practical differences between free trade agreements (FTAs) and the Generalised Scheme of Preferences (GSP) scheme. As they operate in fundamentally different ways, they also influence internal company processes differently. It explains why origin information relevant to the GSP may still be included in suppliers’ declarations and...
UK trade and customs developments in March 2026
A lot happened in UK trade and customs in March 2026: this webinar recording, presented by Ilona Mishchenko (CustomsClear), walks through the month's key developments across policy, classification, duties and origin, trade relations, export controls, and trade remedies. Topics covered: The UK's new Steel Strategy and proposed trade measures (tariff...
Key updates to the 2025 Commission’s Compendium of customs valuation
Can EU green initiatives influence the determination of the customs value of goods imported into the EU? This article reviews the latest developments from the European Commission included in the updated version of the Compendium of Customs Valuation, and provides the answer to this question.
UK customs law update: May 2025
In this recording of the CustomsClear UK roundtable, Dr Ilona Mishchenko, editor of the CCRM Journal, gives customs and trade compliance professionals a concise overview of the key UK trade and customs developments from May 2025. Topics covered: The new UK-US Economic Prosperity Deal and its scope (tariff relief, rules...
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...
Popular articles
CJEU: when can the cost of EU-based design work be included in customs value?
The Court of Justice of the European Union (CJEU) recently ruled on a matter with significant implications for companies importing packaged goods into the EU. When an EU-based buyer pays for label printing templates produced in the EU and provides them to an overseas supplier free of charge for printing...
Why companies need to rethink how they manage tariff classification
This article examines why tariff classification errors persist in many companies, revealing that the root cause is often not a lack of customs knowledge, but rather weak processes, poor product data, and ambiguous responsibilities. Based on a case study of an international manufacturer, it identifies where the greatest risks lie...
Using export price data under the fallback method of customs valuation: lessons from CJEU
Since the start of 2026, the Court of Justice of the European Union has issued two rulings focusing on the use of the fallback method for customs valuation. These decisions have brought renewed attention to the types of price information that may be relied upon when determining the customs value...