Customs Compliance & Risk Management

Customs Compliance & Risk Management
Journal for practitioners in Europe
April/May
2025
Issue 32
ISSN 2669-2171
April / May 2025
Enrika Naujokė

Editor's message

Enrika Naujokė

Member of the Editorial Board

Dear Reader,

These past two months have brought a great deal of activity and change: US tariffs and the resulting concerns over trade diversion; the EU’s 17th package of sanctions against Russia and Belarus; the EU–UK Summit and the UK–US Economic Prosperity Agreement; Ukraine rapidly aligning its customs rules with those of the EU - and much more besides.

In 2013, at the Charlemagne Prize ceremony, Lithuanian President Dalia Grybauskaite remarked: "It is said that challenges might be far greater than us, but how we deal with them is what defines us." Many of us today feel we are grappling with exactly such challenges - ones that appear far beyond our control. Let us not focus on the scale of the challenges themselves - which can be overwhelming - but rather on how best to address them. In doing so, we can draw strength from Ukraine, and indeed from Europe’s own past.

It is the past of Europe that we especially recall in May. This year marked several significant anniversaries: 75 years since the Schuman Declaration, 80 years since the end of the Second World War, and once again, eyes turned to Aachen, where the Charlemagne Prize is awarded for contributions to European unity.

This year, the prize was awarded to European Commission President Ursula von der Leyen. In her acceptance speech, she highlighted the EU’s strategic priorities for the coming years: security and peace, innovation, enlargement to include countries such as Ukraine, and the renewal of European democracy. A look at current EU customs and trade developments - summarised in our EU customs and trade news section - reveals how these priorities are already being translated into action.

In this issue, you will find articles on technology, export control, CBAM, US tariffs, e-commerce, education and more - each offering knowledge and insight to help you respond to today’s challenges.

Thank you to all the experts who generously share their expertise from many different countries around the world: Italy, France, Belgium, Bulgaria, the Netherlands, Germany, Israel, Ukraine, the UK, the US, and Lithuania.

I hope you find the issue both informative and thought-provoking.

Enrika Naujoke
Member of the Editorial Board

Read more

Country update

The green lane to confiscation of personal items

The green lane to confiscation of personal items

Omer Wagner
Omer Wagner
04 May 2025

The Customs green lane at airports is not as straightforward as many travellers often assume. In this article, we examine the challenges encountered in Israel, where passengers may risk having their personal items - such as luxury watches or handbags - confiscated. It is important to understand the rules governing the choice between the green and red lanes, as well as the necessary forms to complete in order to obtain tax relief.

law
Country update
China’s countermeasures in response to US tariff escalations

China’s countermeasures in response to US tariff escalations

Zhiwei Chen
Zhiwei Chen
22 May 2025

The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.

taxes and tariffs
Country update

News update

EU customs and trade news: April 2025

EU customs and trade news: April 2025

20 Apr 2025

Overview of customs-related legal acts, case law, notices published in the Official Journal of the EU (OJ); information published by the Court of Justice of the EU (CJEU), European Commission, Customs of some EU member states and EU trading partners, World Customs Organization (WCO) and World Trade Organization (WTO).

law
News update
UK customs and trade news: April 2025

UK customs and trade news: April 2025

06 May 2025

News in brief: UK seeks business views on response to US tariffs; new versions of several preferential trade arrangements; import sanctions against Russia and other countries updated; UK Customs Tariff updated; product specific tariff-rate quotas and reliefs from a liability to import duty have been changed; new versions of several preferential trade arrangements released; tariff notices on the classification of goods published; notices concerning export controls issued; nuclear materials import licensing arrangements issued; provisional anti-dumping duty on certain engine oils and hydraulic fluids from Lithuania and the United Arab Emirates introduced; countervailing duty on biodiesel originating from Argentina extended; and others.

law
News update
US customs tariff news: April 2025

US customs tariff news: April 2025

07 May 2025

News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.

law
News update
UK customs and trade news: May 2025

UK customs and trade news: May 2025

05 Jun 2025

News in brief: outcomes of the EU-UK Summit; SPS agreement planned; US-UK Economic Prosperity Deal signed; UK-India FTA concluded; updated Windsor Framework rules implemented; changes to export controls rules made; definitive anti-dumping and countervailing duty on certain excavators originating from China imposed.

law
News update
US customs tariff news: May 2025

US customs tariff news: May 2025

07 Jun 2025

News in brief: general terms of US-UK Economic Prosperity Deal; additional tariffs on automobile parts came into effect; CBP’s Guidance on import duties on certain automobile parts issued; US-China Trade Deal reached; litigation on tariffs in progress.

law
News update
Ukraine customs and trade news: April/May 2025

Ukraine customs and trade news: April/May 2025

07 Jun 2025

News in brief: the revised Customs Code of Ukraine come into force; the system for granting customs authorisations updated; modernised Ukraine-EFTA FTA signed; the transition period for the updated rules of origin within the PEM Convention framework started; anti-dumping duties extended and new investigations launched; Ukraine AEO authorisation progress.

law
News update
EU customs and trade news: May 2025

EU customs and trade news: May 2025

01 Jun 2025

News in week 22: EU and UAE launch free trade talks; EU acts against dumped imports of tinplate; imports of adipic acid subject to registration; EU lifts economic sanctions on Syria; EU Global Human Rights Sanctions Regime - amended list of sanctioned persons; amended list of santioned persons in view of the situation in Russia; new EU strategy for secure, prosperous and resilient Black Sea region; simplifying EU’s CBAM - Council agrees negotiating position; Council Recommendation on a European quality assurance and recognition system in higher education; EU's priorities highlighted in the speech by President von der Leyen at the award ceremony of the Charlemagne Prize; WCO advances digitalisation of ATA and CPD Carnets; Integration of Lithuanian Customs systems with CSW-CERTEX; and more updates.

law
News update

Topic spotlight

New US tariffs on Europe compound challenges for the steel and aluminium sectors

New US tariffs on Europe compound challenges for the steel and aluminium sectors

Antonio Castagnini
Antonio Castagnini
08 Apr 2025

The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism (CBAM). We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.

taxes and tariffs
Topic spotlight
What is your risk profile with customs?

What is your risk profile with customs?

Boryana Peycheva
Boryana Peycheva
14 Apr 2025

This article looks at how your business activities, trading relationships, internal controls, and interactions with customs and other authorities can impact your risk assessment and, in turn, the extent of customs controls. It also offers practical insights into how companies can lower their customs risk profile and reduce the level of scrutiny customs authorities apply to their operations.

compliance
Topic spotlight
US imports: how to legally save duties with the "First Sale" strategy

US imports: how to legally save duties with the "First Sale" strategy

Christopher Matt
Christopher Matt
04 May 2025

The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.

taxes and tariffs
Topic spotlight
Management of the e-commerce boom: what customs authorities need to be successful

Management of the e-commerce boom: what customs authorities need to be successful

Frank Janssens
Frank Janssens
07 May 2025

The rapid expansion of e-commerce has created opportunities for business and individuals and significant challenges for customs authorities worldwide. The exponential growth in the volume of small parcels, regulatory compliance issues and emerging threats have strained existing customs frameworks. This article explores the key challenges posed by e-commerce for customs authorities and economic operators, discusses the EU’s efforts to address the issues, also in the scope of the EU Customs Reform, and presents recommendations for ensuring compliance, revenue collection and security.

other
Topic spotlight
Authorised CBAM declarant

Authorised CBAM declarant

15 May 2025

From 28 March 2025, companies may submit applications to obtain the status of an authorised CBAM declarant. It will take up to 120 days for an application to be considered, so it is important to submit your application in good time. Companies that do not obtain authorised declarant status by 1 January 2026 will no longer be able to import goods subject to CBAM. As companies have many related questions, the editorial team thanks the Ministry of Environment and the Environmental Protection Agency of Lithuania for providing answers.

sustainability
Topic spotlight

Perspective

The future of customs: AI, education and the human factor

The future of customs: AI, education and the human factor

Frank Heijmann
Frank Heijmann
08 Apr 2025

With AI advancing rapidly, concerns about its impact on jobs and decision-making are growing. In this engaging interview, Enrika Naujoke and Frank Heijmann explore how AI is transforming customs, the balance between human judgment and machine efficiency, and why a strong foundation in education might be essential for navigating the AI era.

Tech
Perspective
Can the EU strike a balance between worker protection, innovation and global AI competitiveness?

Can the EU strike a balance between worker protection, innovation and global AI competitiveness?

Ramūnas Šablinskas
Ramūnas Šablinskas
12 Apr 2025

Editor's note: Continuing the theme of the previous article (see 'Discussion of the most important AI risks'), the author looks at how the EU is trying to reconcile worker protection, innovation and global AI competitiveness while taking full account of citizens' concerns. The author discusses a recent opinion of the European Economic and Social Committee (EESC) and shares his findings. The article contains the author's personal views.

Tech
Perspective

Explainer

Export control: where do we start?

Export control: where do we start?

Sabine van Osenbrüggen
Sabine van Osenbrüggen
13 Apr 2025

In this continuation of the export control series, we place ourselves in the position of a company expanding internationally and taking initial steps towards implementing export control procedures. In such instances, where no export control department or organisational structure yet exists, the question arises: who should assume responsibility for this crucial function?

restrictions
Explainer
Export control: are your products listed?

Export control: are your products listed?

Sabine van Osenbrüggen
Sabine van Osenbrüggen
18 May 2025

This is the third article in a series devoted to export control. The first covered the initial steps in export controls. The second explained how to get started. In this continuation of the export control series, we want to focus on your products, which your company produces or sells. We call them products or items, which includes hardware, software and technology.

restrictions
Explainer