Customs Compliance & Risk Management

Case law
Law and case law news: what shouldn't a customs professional miss?
Customs law is the rules of the game for everyone involved in customs and international trade. These rules are not always clear and unambiguous, do not always meet the expectations of those involved and are sometimes even imprecise. This leads to difficulties in their application and forces the courts to...
If the debtor is not liable to pay the customs debt, must the guarantor pay it?
Last year, the European Court of Justice (ECJ) has issued a judgment on interpreting and clarifying the provisions of the Community Customs Code. This article seeks to explore the particular field of customs law within the EU, focusing on the rulings of the ECJ on customs debt, debtors' obligations and...
Is payment of customs duties suspended if a dispute is brought before a court?
Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question...
Customs classification: The grass is always greener on the other side
An Israeli magistrate court recently ruled on the classification of industrial robots used to lift goods in logistics warehouses. The Court rejected the customs' position and ruled in favour of the importer. Both parties submitted decisions from foreign customs authorities and WCO decisions supporting their position and the Court found...
The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU....
Overviews and comments
EU Customs Reform: What will change in the import process?
This article continues the overview of certain aspects of the EU Customs Reform. In a previous article, the author described why and how the Commission intends to impose the obligations for importing goods on a single person, the importer in three variants: the regular importer, the deemed importer (for e-commerce)...
BTOM Phase 2: The Common User Charge
On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from...
Six months until the new PEM rules of origin enter into force
The new, revised Pan European Mediterranean (PEM) rules of origin will enter into force on 1 January 2025 for all parties of the PEM Convention. Traders importing and exporting within the PEM origin cumulation zone will be able to use the new, more business-friendly and flexible rules. Even when trading...
CBAM: Practical challenges of implementing novel legislation
Authors of the article speak about their personal experiences regarding the early days of the EU Carbon Border Adjustment Mechanism (CBAM). David Savage, based in Ireland, discusses the challenges encountered by importers in the small and medium enterprise (SME) sector, while Svitlana Siurik as a trade compliance professional, based in...
News update
EU law news April 2024
News in week 17: 20th anniversary of the 2004 EU enlargement; directive on criminal penalties for the violation of Union restrictive measures; resolution on the prohibition of products made with forced labour; customs valuation and the meaning of 'in substantially the same quantity'; changes to tariff quotas following the EU's...
EU law news May 2024
News in week 22: Updated UCC guidance documents on customs debt; restrictive measures in view of the situation in Russia on equipment which might be used for internal repression; higher tariffs on Russian and Belarusian grain products; the list of sanctioned persons has been expanded to include more persons supporting...
UK news April/May 2024
News at a glance: Duty suspension window for 2024; proposed changes to the current customs legislation; deadline for switching to CDS for exports; new inbound border checks and a Common User Charge for SPS goods introduced; updated notice - bicycle parts relief under end-use; maps of the Forth Green Freeport...
Ukraine customs and trade updates: April/May 2024
News at a glance: Phase 5 of the Common Transit Procedure has been successfully launched; progress in the transposition of certain provisions of the Union Customs Code into the Customs Code of Ukraine; customs authorities have resumed documentary inspections for customs compliance, which have been suspended since 24 February 2022;...
Topic spotlight
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the...
New General Product Safety Regulation: What should economic operators expect?
Every year since 2003, the European Commission has published its annual report on Safety Gate, the European Rapid Alert System for dangerous non-food products. The reports cover the alerts identified during the year and the measures taken by countries to eliminate or minimise the risks. It is worth noting that...
Overview of the latest EU communication on tariff classification
The EU communication on tariff classification is of interest to anyone using or considering using Binding Tariff Information (BTI) decisions, as well as anyone interested in the correct classification of goods. Let's take a look at some of the international measures published in the latest communication that concern the classification...
Explainer
Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?
Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes and to all people who make them? Read the details in the article below.
Technology to Customs: Catch me, if you can
The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on...
The special features of the customs valuation of imported fruit and vegetables
This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore,...
