Customs Compliance & Risk Management

Dear Reader,

Compliance with customs regulations is based on four pillars. The three classic ones - classification, valuation, origin. And the non-tariff measures, with sustainability at its core. This pillar is the most recent one. It changes the other three considerably. For example, customs are increasingly faced with the dilemma of figuring out how a product should be classified and treated - as waste or as a reusable/ recyclable product? The origin of goods is no longer about rules of origin; it is also about issues such as forced labour or carbon emissions, and the new term ‘deep origin’ has emerged. 

Non-tariff measures are the core topic of this issue: in the articles we explain the background - what purpose they fulfil and what impact they have on trade - and discuss the biggest challenges of this year. International sanctions are one of them and also the fight by customs against their circumvention through the introduction of various national measures. With regard to the latter, the question arises as to where to draw the line between non-tariff measures and non-tariff barriers. We analyse the national measures in Bulgaria and Latvia. 

The Combined Nomenclature 2024 is another important topic. We provide an overview of the changes. And draw your attention to the communication that sets out which binding tariff information decisions have become invalid. The aim of this action is to harmonise the rules worldwide, which would be of great benefit. But what does it look like in practice? The figures speak for themselves: there are EU member states in which the number of BI decisions on origin is zero. Why businesses do not use this tool? We take a look at the reasons for this. 

However, as we close 2023 with this issue, we want to remain optimistic. There is a German motto 'Zoll ist toll', which means 'customs is cool'. And indeed, it is! For many reasons. We invited Rainer Wilms, Head of European Customs at DB Schenker Europe GmbH, to share his views with us. We also invite you to think about it: what is ‘cool’ about customs for you? And when the times get tough, you might remember the words of Mr Wilms: ‘Don't think about what others should be doing differently. Think about what you can do differently to make a change for yourself and maybe the customs world.’

We wish you and and all CCRM readers that 2024 will be the year of small but important changes that will really make a difference for the better in the long term - for you and for the world of customs!

Enjoy reading this issue!

Enrika Naujoke
CEO of CustomsClear, Lithuania
Member of the Editorial Board