Dr Ilona Mishchenko
Ilona holds a PhD in Law and has been an associate professor at the National University "Odesa Law Academy" for the last 19 years, lecturing on EU and Ukrainian customs law. She is also a partnership lecturer at Vytautas Magnus University within the MBA study programme, 'Customs Process Management'.
She has 20 years of experience researching customs-related issues. Her research interests include customs regulations in Ukraine, the EU and the UK, as well as issues such as customs value, tariff classification, the origin of goods and non-tariff measures in global trade.
She is the author of around 100 scientific papers and other publications on various customs issues.
She is a member of the editorial board of the Customs Compliance & Risk Management journal. She is also a member of the CustomsClear team.
Topics: customs rules, customs value, tariff classification, origin of goods and non-tariff measures.
Email: ilona@customsclear.net
Contact information
Content by Ilona Mishchenko
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
This video provides an overview of the latest UK customs and trade developments affecting importers, exporters, and customs practitioners. It examines key changes introduced in June 2026, including the launch of NCTS Phase 6 and the rollout of the digital eATA Carnet system, as well as important measures scheduled to...
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
Of all the approaches in EU customs valuation, the fall-back method is the most flexible but also the most complex. This video explains when and why this residual method is applied, particularly in situations where the standard methods cannot be used. The video explores the concept of reasonable flexibility, the...
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 walks you through the key developments you need to know, some of them: The UK published a new Steel Strategy, aiming to increase domestic production and protect national steelmakers. On classification, new tariff notices clarified the...
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 UK roundatable held on 28 May 2025, Dr Ilona Mishchenko, editor of the CCRM Journal, presents a concise overview of key UK news from May 2025 affecting trade professionals and customs practitioners.Key highlights:UK-US economic prosperity dealExpanding UK trade agreementsWindsor Framework simplificationsExtended sanctions on RussiaUK export...
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...
Confiscation of third-party goods in case of unintentional customs infringement: CJEU interpretation
Nobody likes to be penalised - whether you are an importer, a customs broker, or just a driver taking goods across the border. The penalty is a negative consequence for any person who has committed the offence. It is clear when a person deliberately does something illegal to benefit from...
Popular articles
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...
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...