Customs Compliance & Risk Management

Customs Compliance & Risk Management
2020
October/November
Journal for practitioners in Europe
Issue 5
ISSN 2669-2171
October / November 2020
Roberto Raya da Silva

Editor's message

Roberto Raya da Silva

Member of the Editorial Board

Dear Reader,

This editorial is written in São Paulo, Brazil, as the editorial board of the journal is international. Moreover, bimonthly online meetings of authors of the articles take place - we exchange views on customs topics and build new international contacts. The next meeting takes place on 16.12.2020 and will be a special one – everyone is invited to attend. Do not miss the opportunity to meet authors of the books on Customs subject! Learn more about the event here.

With great interest, I read the articles of this issue of the CCRM journal, comparing EU law and practices with the ones in Brazil. For instance, there are articles on customs valuation “New version of European Commission‘s Guidance on Customs Valuation – an overview of changes” by Jovita Mikšienė, Lithuanian Customs Department and “Free of charge software and customs valuation” by Monika Bielskienė, law firm WALLESS. 

Compliance each year has an increasingly important role on the global stage. I would like to highlight the phrase from the article “How Technology Assists Ongoing Customs Compliance” by Anne Sexton, QAD Precision: "As a result, what is perfectly legal one day, maybe prohibited the next.", which is perfectly applicable to Brazil.

As the Brexit transition period is ending, I cannot miss to draw attention to the excellent coverage of Dr. David Savage in the "Brexit Diary", which highlights that little progress has been made, especially on the points of disagreement. In an article in the Guardian newspaper, it was reported that the UK car industry estimates that failure to agree on a trade deal with the EU would cost £55 billion within 5 years…

In Brazil we are waiting for the arrival of the second wave of Covid, which is already showing signs that it may be close, the lockdown is expected in the nearest days. On the other hand, there is also the positive side of the situation - the technological progress. An example: in the future, the physical checking of goods by customs might become totally remote, through cameras. This would be also a part of the work done implementing the Trade Facilitation Agreement in Brazil. 

Fique saudável e aproveite a leitura do jornal!

Roberto Raya da Silva
Member of the Editorial Board

Read more

Knowledge

Customs knowledge and skills - only for customs officers?

Customs knowledge and skills - only for customs officers?

Karlis Ketners
Karlis Ketners
14 Oct 2020

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...

compliance
Knowledge
Studies of customs law in Lithuania: content, peculiarities, and practical experience

Studies of customs law in Lithuania: content, peculiarities, and practical experience

Gediminas Valantiejus
Gediminas Valantiejus
15 Oct 2020

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”...

compliance
Knowledge
Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?

Customs knowledge in our countries: Is it sufficient? What is ‘sufficient’?

Enrika Naujokė
Enrika Naujokė
03 Nov 2020

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...

compliance
Knowledge

Case law

Free of charge software and customs valuation

Free of charge software and customs valuation

Monika Bielskienė
Monika Bielskienė
31 Oct 2020

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.

valuation
Case law
Excise duty on water-pipe tobacco

Excise duty on water-pipe tobacco

Jonas Sakalauskas
Jonas Sakalauskas
28 Nov 2020

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...

taxes and tariffs
Case law

Overviews and comments

Electronic certificates of origin for exporters in Lithuania

Electronic certificates of origin for exporters in Lithuania

Jekaterina Komarova
19 Sep 2020

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...

origin
Tech
Overviews and comments
How technology assists ongoing customs compliance

How technology assists ongoing customs compliance

Anne Sexton
Anne Sexton
29 Oct 2020

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...

Tech
compliance
Overviews and comments
New version of European Commission‘s Guidance on Customs Valuation – an overview of changes

New version of European Commission‘s Guidance on Customs Valuation – an overview of changes

Jovita Mikšienė
Jovita Mikšienė
31 Oct 2020

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...

law
valuation
Overviews and comments
EU law
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine

Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine

Ilona Mishchenko
Ilona Mishchenko
04 Nov 2020

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...

clearance process
compliance
Overviews and comments
Issues of the liability of customs brokers under the Ukrainian customs legislation

Issues of the liability of customs brokers under the Ukrainian customs legislation

Oleksii Fedotov
Oleksii Fedotov
04 Nov 2020

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,...

clearance process
compliance
Overviews and comments
The French Customs "Smart Border" Offer for Brexit

The French Customs "Smart Border" Offer for Brexit

Bertrand Rager
Bertrand Rager
07 Nov 2020

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...

Tech
Overviews and comments
The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU

The concept of a customs debtor in the UCC and the case-law of the Court of Justice of the EU

Gediminas Valantiejus
Gediminas Valantiejus
14 Nov 2020

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...

taxes and tariffs
Overviews and comments
ATA Carnet - through customs faster

ATA Carnet - through customs faster

Michael Schlosser
Michael Schlosser
24 Nov 2020

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.

clearance process
Overviews and comments
Penalties, fines and sanctions under Bulgarian tax law

Penalties, fines and sanctions under Bulgarian tax law

Elif Mehmedova
Elif Mehmedova
25 Nov 2020

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...

law
compliance
Overviews and comments
Fit for the future of digitalisation with a treasure trove of customs data

Fit for the future of digitalisation with a treasure trove of customs data

Janine Lampprecht
Janine Lampprecht
26 Nov 2020

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...

Tech
Overviews and comments
Brexit Diary October-November

Brexit Diary October-November

David Savage
David Savage
30 Nov 2020

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...

other
Overviews and comments

News

EU law news: October 2020

EU law news: October 2020

31 Oct 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...

law
News
EU law
EU law news: November 2020

EU law news: November 2020

28 Nov 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.

law
News
EU law