Customs Compliance & Risk Management

Knowledge
Journals on Customs: Why should you attend the Global Webinar?
On April 28th, 2022, another edition of the event 'Global Webinar: Journals on Customs' took place, during which editors of six leading journals shared their insights concerning some of the most significant topics, events and articles that have taken place in specialist editions over the past year. For me, as...
Case law
Keep an eye on customs case law or Who has enough money to throw away?
‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using...
The case with the smell of vanilla
The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla...
Payment of interest on returned sums that were unlawfully recovered by the customs authorities in the EU Member States and their assessment by the EU courts
In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to...
Overviews and comments
Kaliningrad – Russia transit: are there any special simplifications?
Due to the war in Ukraine, the Kaliningrad Oblast is getting increased attention. We receive questions about the ‘Kaliningrad transit‘: whether there are any simplifications for the transportation of goods from Russia to Kaliningrad and vice versa or exemptions from sanctions? The exemptions have been introduced in the fifth EU...
Post-clearance verification of preferential origin of goods
Customs may carry out post-clearance verification of the preferential origin of goods. As a result, a letter from customs might appear on the importer's desk stating that the preferential tariff treatment has been denied. In this article, we look at what is the process of post-clearance verification of preferential origin...
Who is responsible for customs compliance? or When everyone is responsible - no one is!
Reader‘s question: We are a medium-sized EU manufacturing company. We import and export goods, and customs clearance is handled by customs agents. We are going to set up our own customs warehouse, apply for the AEO status and obtain authorisations for customs simplifications. We have also faced restrictions in regard...
Wise Persons Group recommendations: what is the future of EU customs?
In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks...
Sanctioned persons: get to know your customers and suppliers
As you know, the European Union has adopted several packages of restrictive measures against the Russian Federation in the wake of the Russian war of aggression against Ukraine and restrictive measures against the Republic of Belarus in the light of the situation in Belarus. All these measures must be effectively...
Low value - is it the market price, a result of good business negotiation skills, or fraud?
The problem of declaring a low value of goods and undervaluation to customs has always been relevant, and the control of determining the correct customs value has never left the sight of customs. We provide an overview of topics and cases of the European Court of Justice explored during an...
Port Community Systems & Customs (Part I)
Customs put the pieces of the various authorities' puzzle together and release the goods with an overall decision. Therefore, among many other players, the customs administration plays an extremely important role in effective operations in the port, and close cooperation among all the stakeholders is an obvious guarantor of quality....
Port Community Systems & Customs (Part II)
The aim of Port Community Systems (PCS) or trade Single Windows (SW) activities is not to replace existing systems. Rather, it is to create a sufficient landscape of electronic infrastructure and exchange mechanisms to link the administrative processes with the operation of all stakeholders involved. Collaboration/ cooperation is the key...
EU law
EU law news: April/May 2022
News in week 21: an updated version of the guidance document on the Registered Exporter (REX) system; regulations concerning anti-dumping and/or countervailing duties on imports of certain iron or steel fasteners originating in China, woven and/or stitched glass fibre fabrics originating in China and Egypt, and electrolytic chromium coated steel...
Non-tariff measures
What exporters should know about licensing barriers?
Due to the non-transparent import licensing requirements in many countries, such as Turkey, India, Malaysia, Brazil, and Argentina, to mention a few, exporters are denied trade opportunities, which these days are especially important for those who lost their export markets after Russia invaded Ukraine. The article introduces basic information on...
What strategies may EU traders use to overcome trade barriers?
Recently, the European Commission (EC) terminated the examination procedure concerning obstacles to trade applied by Mexico (see Commission implementing decision (EU) 2022/161, 3.2.2022). This was because the dispute regarding Tequila export licenses was resolved in favour of EU exports by domestic courts in Mexico. The example reveals that exporters can...
Country update
Keeping abreast of U.S. CBP’s current strategies and developments
Every year U.S. Customs and Border Protection (‘CBP’) releases the ‘CBP Trade and Travel Report’. Trade compliance practitioners should take note of these annual reports to keep abreast of CBP’s current strategies and developments. Additionally, the information contained can provide insight into CBP’s strategic outlook for the future, a valuable...
Ukraine customs-related news: April/May 2022
News at a glance: the ban on the export of Ukrainian agricultural products during martial law; the limitation of foreign currency transactions for import operations; USA: temporary suspension of tariffs on Ukrainian steel; UK: agreement on “cutting” tariffs on all goods from Ukraine to zero; EU: 'Solidarity Lanes' for Ukrainian...
Classification
The "dark art" of classification (challenging a BTI ruling)
The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations...
A few remarks on the softness of soft law in the sphere of customs classification
Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.
