Michael Lux
Michael Lux is advising and coaching persons involved in international trade on how to ensure compliance and how to save customs and excise duties, as well as VAT.
Specific areas of Michael's expertise include: anti-dumping and countervailing investigations and duties, tariff classification, tariff quotas and suspensions, preferences, customs valuation, origin, customs procedures, customs debt and guarantees, customs protection against goods infringing intellectual property rights, applications for centralised clearance and other simplified procedures, AEO status, the consequences of Brexit CBAM and EUDR, legal advocacy with the EU institutions and national authorities, training and lectures on these subjects.
Michael Lux is a former Head of Unit ‘Customs Legislation’ and ‘Customs Procedures’, EU Commission.
Achievements include the introduction of centralised clearance (so-called single authorisations), the e-Customs decision, the elaboration of the Modernised Customs Code, contributions to the Union Customs Code, and successful representation of clients before national customs authorities.
Services: advising, coaching, training
Topics: anti-dumping and countervailing investigations and duties, tariff classification, tariff quotas and suspensions, preferences, customs valuation, origin, customs procedures, customs debt and guarantees, customs protection against goods infringing intellectual property rights, applications for centralised clearance and other simplified procedures, AEO status, the consequences of Brexit CBAM and EUDR, legal advocacy with the EU institutions and national authorities
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Content by Michael Lux
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...
CBAM liability of importers and ‘other persons’
The CBAM Regulation distinguishes as of 1 January 2026 between importers or their customs representatives who are ‘authorised CBAM declarants’ declaring CBAM goods for release for free circulation, and 'other persons introducing [CBAM] goods into the customs territory of the Union without complying with the obligations under this Regulation'. As...
How EU laws are made: a guide for customs and trade professionals
How are EU laws made? If you are unsure how to answer this question, by the end of this session you will have gained a clear understanding. The recording also sheds light on the quality challenges - why EU laws are not easy to read and can be difficult to...
Tariff classification - get it right
During the workshop “Tariff classification - get it right”, experts Christopher Matt and Michael Lux explored the latest developments in tariff classification and their practical implications for international trade professionals.The session featured:Recent classification updates and examples illustrating common challenges faced by traders and customs specialists.Hands-on insights into determining the correct...
How regulations are made in the European Union
Legislation in the European Union (EU) is created through different legal processes which are largely unknown to the public. This article describes the standard processes for adopting regulations in the customs area. Basic acts (such as the Union Customs Code) are adopted by the European Parliament and the Council as...
Origin - two examples where the customs definition does not apply
The concept of “origin” plays a central role not only in customs legislation but increasingly across various EU regulatory frameworks. This article explores the difference on how origin is defined and applied under the Union Customs Code (UCC) and certain sustainability regulations. Please note that the following is - for...
Update on two pillars of the EU customs reform: the EU Customs Data Hub and the redefinition of the ‘importer’
Under the Polish Presidency, which expires at the end of June, the Council was able to draw up a complete compromise text on the Commission's proposal of a new Union Customs Code (nUCC). Apart from further minor amendments until the Council's decision on a negotiating mandate, this text will -...
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'...
Presentation on the UCC reform proposal in the Council
In this article, the author outlines the content of his presentation and the subsequent questions and answers session during the meeting of the Council's Customs Union Working Group (CUG) on 19 September 2024, in Brussels. The author was invited by the Hungarian Presidency as a customs law expert.
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).
Popular articles
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...
CBAM liability of importers and ‘other persons’
The CBAM Regulation distinguishes as of 1 January 2026 between importers or their customs representatives who are ‘authorised CBAM declarants’ declaring CBAM goods for release for free circulation, and 'other persons introducing [CBAM] goods into the customs territory of the Union without complying with the obligations under this Regulation'. As...
How regulations are made in the European Union
Legislation in the European Union (EU) is created through different legal processes which are largely unknown to the public. This article describes the standard processes for adopting regulations in the customs area. Basic acts (such as the Union Customs Code) are adopted by the European Parliament and the Council as...