Customs Compliance & Risk Management
Knowledge
Import tax: interview with the author of the book (Brazil)
In the interview, Mr. Solon shares his insights on teaching law to future students, overviews customs law changes in the course of the past decades in Brazil, shares his experience about the process of writing a book, tells about the book "Import Tax" and more! Read the interview and/ or...
Legal Regulation of Customs Duties: Interview with the Author of the Book (Lithuania)
In the interview, Mr. Valantiejus shares the main idea of the book "Legal Regulation of Customs Duties", points out customs-related insights relevant for customs practitioners, reveals which book on customs subject is his favorite, and more! Read the interview and/ or watch the video. Please find the summary of the...
Guide to customs procedures: interview with the author of the book (France)
“Guide des procedures douanières” (available in French), written by Cyrille CHATAIL, is a compilation of articles that are constantly updated. It is a kind of encyclopedia of EU customs regulation and its interpretation given by authorities, courts, practitioners, etc. The great advantage of this book is that it “moves” together...
Customs regimes in Ukraine: co-author about the book
In the book "Customs Regimes in Ukraine" disparate provisions of the legislation - the Customs Code, the Tax Code, numerous regulations - are brought together. This simplifies the perception and understanding of how customs formalities are carried out in a particular customs regime. Read the author's talk or watch the...
Customs law: interview with the co-author of the book (Colombia)
Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized...
3rd Customs Practitioners Conference: there is no good supply chain without good customs!
The 3rd Customs Practitioners conference (national conference in Lithuania) was held on 10 December 2020 under the slogan: "There is no good supply chain without good customs!". We provide an overview of the presentations, which covered international, EU and national legislation, Brexit, preferential origin of goods, import/ export VAT and...
Global trade and customs – a journey around the world of customs
Highlights from the Global Trade and Customs book: different cultural approaches to litigation; import VAT/GST in countries with multi-level VAT/GST systems; customs value and transfer pricing. The editor of the book Zsolt Szatmári also reveals challenges of a multi-jurisdictional comparative study. Dr. Karlis Ketners shares the reader‘s perspective.
Q&A
Unique situation of Northern Ireland: UK and EU Customs law applies
Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?
Case law
Focus of the CJEU: exclusive distribution compensation and customs value
Court of Justice of the European Union (CJEU) took another decision regarding customs valuation and adjustment of transaction value. In this decision CJEU analysed legal importance of compensation paid for the right to exclusively distribute goods. CJEU concluded that such compensation was the condition of sale and thus must be...
Overviews and comments
EU-UK trade agreement: no customs duties on originating goods
On 24 December 2020 European Commission announced that an agreement with the United Kingdom on the terms of future cooperation was reached. The EU-UK Trade and Cooperation Agreement shall be provisionally applied as of 1 January 2021. It provides for zero tariffs and zero quotas on all goods that comply...
EU-UK FTA: What is exporter reference No? (Part I)
Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s questions: „There is an Exporter Reference Number indicated in the form of the statement on...
EU-UK FTA: What is exporter reference No? (Part II)
We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a...
Diagonal cumulation as a new reprocessing trend in Ukraine
2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well...
Tariff classification of protective textile face masks
In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, increasing the workload of both customs brokers and customs. In order to facilitate and speed up the...
Application of customs duties to the international trade between the EU and Russian Federation: lessons from the practice of recent WTO disputes
At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of...
News
EU law news: December 2020
News 29 Nov - 26 Dec 2020. Brexit: EU-UK Trade and Cooperation Agreement, entry summary declarations and pre-departure declarations, controls at the border control post of products of animal origin, General Export Authorisation for the export of certain dual-use items, tariff rate quotas and other import quotas, Union preferential trade...
EU law news: January 2021
News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk;...
EU - UK trade
EU-UK trade: customs duty impact on distribution centre models
What does the EU-UK TCA mean for businesses that sell finished goods of EU origin to EU customers from the UK, and vice versa? This article addresses questions increasingly asked by businesses with distribution centre models. Specifically, questions relating to how to mitigate customs duty when trading originating goods between...
Rules of origin: the case of the Irish bread industry (EU-UK trade)
After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and businesses who have exposure to the EU/UK supply chain. However, it was not long before...