Customs Compliance & Risk Management
Knowledge
Customs knowledge and skills - only for customs officers?
All over the world, in the field of training in customs matters, so far, there has not been coordinated cooperation between customs officers’ “in-house” training and study process in civil higher education establishments both within the borders of one country and among several countries. With regard to the training of customs matters, the EC TAXUD proposes merging all four elements together, where the study process remains within the individual scope of member states and is managed in accordance with national requirements. The paradox of customs activity remains – along with the uniform EU regulation, there are 28 national customs office institutions with uniform competence requirements, but with individually regulated curriculum content and professional standards.
Studies of customs law in Lithuania: content, peculiarities, and practical experience
At this particular moment the one and only program which includes comprehensive studies of customs law and customs activities in Lithuania, developed in cooperation with the Customs Department under the Ministry of Finance of the Republic of Lithuania (since 2000), is bachelor’s degree studies programme of “Law and Customs Activities” at Mykolas Romeris University (Lithuania). The uniqueness of this program, which is presented in this article, is that it allows acquiring both a classic legal qualification and provides value-added knowledge in the field of customs and logistics.
Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?
In August 2020, during the 1-st Authors' Meeting, Dr. Talke Ovie emphasized the importance of knowledge: “Customs and trade law is becoming ever more complex and a way must be found to secure the transfer of know-how and knowledge in the current [Covid-19 related] situation". This inspired the topic of the second meeting "Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?", which took place on 21 October, 2020. Views were exchanged by participants from Brazil, Colombia, India, Latvia and Lithuania.
Case law
Free of charge software and customs valuation
Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.
Excise duty on water-pipe tobacco
The judgment of the Court of Justice of the European Union has answered the question of whether goods made partly of tobacco and other materials should be subject to excise duty on tobacco in its entirety or only in part of the composition of the tobacco as one of the consisting substances.
Overviews and comments
Electronic certificates of origin for exporters in Lithuania
The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.
How technology assists ongoing customs compliance
Compliance is a legal requirement — it is not something that a company can choose to ignore. It is for this reason that organisations are turning to automation and other technological solutions. Technology frees compliance personnel to work on value-added tasks and long term strategic goals. It never replaces the necessity for compliance professionals. Here are four areas where technology can help an organisation ensure ongoing compliance with customs regulations.
New version of European Commission‘s Guidance on Customs Valuation – an overview of changes
On 25 September 2020, the European Commission has published a new version of the Guidance on Customs Valuation. Although this document is not legally binding, it is considered an important tool for the interpretation of the EU customs legislation. The guidance aims to ensure a common understanding between customs and economic operators and to provide a tool to facilitate the correct and harmonized application of customs legislation in the Member States. The guidance is expected to be included in the EU Customs Valuation Compendium in 2021.
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.
Issues of the liability of customs brokers under the Ukrainian customs legislation
For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.
The French Customs "Smart Border" Offer for Brexit
Known as the "smart border”, this technological solution aims at maintaining the fluidity of the flows of goods despite the re-establishment of customs formalities at the border. It will be applied, as from the end of the transition period, at all entry/ exit points in the Calais area and more generally in the Channel - North Sea space.
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU
Both in the practice of tax disputes and during tax inspections or investigations carried out by the customs authorities, the following question arises quite often: which particular person the customs authorities are entitled to qualify as the debtor and, accordingly, to calculate (to that or another particular person) the additional import taxes. In this article, we will review the provisions of the EU Union Customs Code (UCC) and the relevant case-law of the EU Court of Justice (CJEU), which helps to answer these questions and allows businesses to defend their rights and legitimate interests in disputed situations.
ATA Carnet - through customs faster
Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.
Penalties, fines and sanctions under Bulgarian tax law
The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of offence/ violation or mistake by the taxpayer to tax authorities for the application of legal responsibility.
Fit for the future of digitalisation with a treasure trove of customs data
Now new technologies are coming along, beckoning with their promises of complete automation so everything works by itself. AI (Artificial Intelligence), Blockchain, etc. are supposed to make everything better, much more automated and ensure it's all correct. But let us take a look at the reality here. Are all those promises true?
Brexit Diary October-November
As the second wave of COVID-19 continued to caused misery for millions of people across Europe and the world, Brexit continued to bubble away under the surface. As we moved from September into October precious little progress was evident as the UK and EU sides re-iterated their positions in regarding the main sticking points, i.e. The Level Playing Field, Fisheries and Governance.
News
EU law news: October 2020
Some of the news: Combined Nomenclature 2021; preparations for the 66th session of the Harmonized System Committee; new TARIC subheadings for protective face masks; extended period for relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19; latest edition of WCO News looks more specifically at Customs valuation.
EU law news: November 2020
Union Customs Code amendments (AEO); Regulations regarding classification of various goods (reusable drinking straw, plastic cables, etc.); Judgements of the European Court of Justice: valuation, excise; anti-dumping measures on products from China, Indonesia, India; HS 2017 / HS 2022 Correlation Tables; and more.