
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

Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment, thus personally liable for import VAT he cannot deduct. The Munich Fiscal Court says the mistake cannot be corrected, and...

Regulation (EU) 2026/382, effective from 1 July 2026, is the first component of the customs reform proposed by the Commission. It has not only abolished the customs duty relief for 'consignments of negligible value', i.e. up to an intrinsic value of €150 (thereby deleting Articles 23 and 24 of the...

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...

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 are EU laws actually made, and why are they so often unclear or complicated? Michael Lux, former Head of Unit "Customs Legislation" and "Customs Procedures" at the European Commission, walks customs and trade compliance professionals through the full legislative process behind Union customs law and the practical reasons quality...

A practical workshop on getting tariff classification right, led by Christopher Matt (MA-TAX Consulting GmbH) with Michael Lux (Attorney, former Head of Unit "Customs Legislation", EU Commission) - essential viewing for customs managers and trade compliance professionals dealing with classification decisions, tariff engineering, and duty-saving opportunities. Topics covered: How to...

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...

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...

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 -...

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'...
Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment, thus personally liable for import VAT he cannot deduct. The Munich Fiscal Court says the mistake cannot be corrected, and...
Regulation (EU) 2026/382, effective from 1 July 2026, is the first component of the customs reform proposed by the Commission. It has not only abolished the customs duty relief for 'consignments of negligible value', i.e. up to an intrinsic value of €150 (thereby deleting Articles 23 and 24 of the...
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...