Customs Compliance & Risk Management
Case law
First arbitration decision under EU-UK Trade and Cooperation Agreement
This article examines the UK-Sandeel arbitration case, which was the first dispute to be resolved under the EU–UK Trade and Cooperation Agreement (TCA) framework. It outlines the background to the case, the arguments put forward by both parties, the findings of the tribunal, and the subsequent steps taken by the UK to comply. It offers insight into the practical functioning of the TCA’s dispute settlement mechanism.
Adjusting prices post-import: insights from the EU Court of Justice decision
The European Union Court of Justice (ECJ) extensively discussed various legal possibilities for adjusting the customs value of goods when their price changes after importation. In the case reviewed in this article, the basis for adjustment was a preliminary price set at the time of sale, which was later adjusted based on average fuel prices and currency exchange rates. However, the interpretation of the ECJ may also affect various other business-related post-import adjustments, including discount systems, licensing fees, and transaction pricing, making the case widely relevant.
Country update
Administrative liability for sanctions evasion to be introduced in Latvia
The article highlights Latvia’s recent efforts to strengthen the enforcement of EU sanctions against Russia and Belarus. It describes the latest amendments to the handling of sanctions violations. In particular, it explains changes to legal responsibilities and the shift towards administrative penalties in certain cases.
Can an item be modified in a customs warehouse to change its classification?
An individual imported a caravan from the USA to Israel as a personal import, with the intention of using it as a ‘bed and breakfast’, i.e. a guest house or zimmer. The Israeli Customs Authority and the Ministry of Transport refused to release the shipment on the grounds that it was a caravan built to American standards, which are not authorised in Israel. The importer applied to the court for permission to dismantle parts of the caravan prior to customs release, so that it could no longer be transported and would instead be classified as a ‘prefabricated building’, which does not require authorisation. Will the court approve this creative request? Find out more in the overview below, based on a recent Israeli court judgment.
Long storage, no one to blame
The vehicles were imported to Israel from abroad and stored in a bonded warehouse for a year and a half in the open air. Significant damage was found on the vehicles. The importer sues the freight forwarder/customs broker for defective storage. Will the court uphold the claim or dismiss it? Find out more in the attached overview, taking into account a recent Israeli court judgement. This case illustrates the importance of correctly drafting a contractual agreement between a freight forwarder/customs broker and his customer, the importer.
News update
EU customs and trade news: June 2025
News in CW26: EU Customs reform - Council adopted negotiating mandate on new UCC; centralised IT system for import certification to prevent illegal trade in cultural goods; CJEU - liquid food supplement classified as beverage; amendment to EU tariff suspensions effective July 2025; provisional anti-dumping duty of 95-120% on choline chloride; expiry review of anti-dumping on ferro-silicon and of anti-subsidy on continuous filament glass fibre products; amendment to EU tariff quotas and removal of duty exemptions for Russia and Belarus; EU welcomed the decision of the UK to join the WTO interim appeal system; WCO Council launches project to enhance the HS framework; and more updates.
UK customs and trade news: June 2025
News in brief: the UK's Trade Strategy published; UK-US Economic Prosperity Deal came into force; UK’s preferential tariffs and Rules of Origin adopted; new version of the rules of non-preferential origin issued; additional duties on certain goods originating from Russia and Belarus updated; tariff-rate quota on certain steel goods extended; investigation into hot-rolled steel plates from South Korea launched; and others.
US customs tariff news: June 2025
News in brief: tariff on steel and aluminum imports raised; the list of steel derivative products subject to additional duties extended; certain measures to implement the General Terms of the US-UK Economic Prosperity Deal adopted; CBP’s guidance on certain aspects of the US-UK Economic Prosperity Deal provided, and others.
EU customs and trade news: July 2025
News in week 30: EU's tariffs and export prohibitions in response to US tariffs - from 7 August 2025; updated guidance documents on EU sanctions against Russia and Belarus; updated UCC guidance on storage, specific use and processing; new rules on import VAT and distance sales amending Directive 2006/112/EC; EU and Moldova reach agreement on a modernised trade relationship; classification of highly elasticated knitted textile fabrics to be worn around the lower back; expiry review of the anti-subsidy and anti-dumping measures applicable to imports of solar glass; surveillance of imports and exports of metal scrap; and more updates.
UK customs and trade news: July 2025
News in brief: UK-India Trade Deal concluded; UK-Turkey and UK-Pakistan negotiations hold; declaration for a common transit procedure updated; UK strategic export controls annual report 2024 published; updates in export controls and sanctions communicated; TRA’s Annual Report and Accounts 2024-2025 published; registration of imports of hydrotreated vegetable oil biodiesel and hot-rolled steel plates introduced; anti-dumping and countervailing duties on organic coated steel products introduced; anti-dumping measure on imports of certain excavators reconsidered.
US customs tariff news: July 2025
News in brief: EU-US trade deal; suspending the de minimis exemption for commercial shipments for all countries; tariffs on copper imports; new reciprocal tariff rates effective from 1 August; US-Japan trade deal; US-Indonesia trade deal; additional tariffs on Brazilian goods; antidumping duty on tomatoes from Mexico.
Ukraine customs and trade news: June / July 2025
News in brief: the list of defence goods exempt from import duties and VAT extended; amendments to the Customs Code of Ukraine concerning sertain customs procedures introduced; data exchange between the State Customs Service and guarantors imporved; changes to measures controlling the import of precursors in food products enacted; API access to customs declarations available; new approaches to liability for customs violations came into force; recommendations for avoiding the illegal re-export of sensitive goods published
Topic spotlight
Tariffs – pros and cons
Discussions around US tariffs have made many people think again about the reasons and motivations behind countries imposing tariffs. Throughout history, there have been many examples of strict protectionism and free trade between countries. Why do countries impose tariffs, who benefits from them, and who loses out? What are the consequences and risks of unjustified tariff policies? These and other questions were discussed at the 27th Authors' Meeting, which brought together customs and trade experts from Belgium, Bulgaria, Lithuania, the Netherlands, Brazil, the US and China. Read an overview of the discussion in the article below.
Update on two pillars of the EU customs reform: the EU Customs Data Hub and the redefinition of the ‘importer’
Under the Polish Presidency, which expires at the end of June, the Council was able to draw up a complete compromise text on the Commission's proposal of a new Union Customs Code (nUCC). Apart from further minor amendments until the Council's decision on a negotiating mandate, this text will – alongside the amendments adopted by Parliament in 2024 – form the basis for the trilogue negotiations between the Council, Parliament and the Commission under the Danish Presidency, which starts on 1 July 2025. Important changes compared to the Commission's proposal concern the deletion of the detailed provisions on penalties for customs infringements, the re-introduction of the temporary storage facility with a corresponding authorisation (and a retention period of 90 days), as well as the re-introduction of re-export as a non-customs regime; insofar the current legal situation will be largely retained. The status of the AEOC is also to be retained besides newly introduced so-called ‘Trust and Check Trader’ status. This paper therefore focuses on two aspects where significant changes can be expected in practice: the redefinition of the ‘importer’ and the gradual introduction of a central customs data hub to replace national customs clearance systems in the long term.
Origin – two examples where the customs definition does not apply
The concept of “origin” plays a central role not only in customs legislation but increasingly across various EU regulatory frameworks. This article explores the difference on how origin is defined and applied under the Union Customs Code (UCC) and certain sustainability regulations. Please note that the following is – for didactic reasons – a simplified presentation of a more complex legal situation.
Non-preferential origin: theory and practice
The increasing number of US tariffs, sanctions and sustainability-related regulations has made the issue of non-preferential origin critical in today's global trade. This shift is raising numerous questions. What are the consequences of the lack of harmonised origin rules? Are the processes used to determine the origin of imports and exports different? How is origin defined under customs and other regulatory frameworks? This article explores these issues, drawing on insights shared at the 28th Authors' Meeting.
Perspective
Customs in the age of data: new challenges for customs professionals
“We are continually adding new competences and skills to the role of the compliance professional. This raises the question of how we ought to prioritise what is essential to learn,” says Albert Veenstra. Read Enrika Naujokė’s interview with the professor to learn more about the growing importance of data quality in customs, the challenges of managing new technologies, and the evolving skills required of future customs professionals.
Explainer
New to defence projects? Get export control right
The article provides a practical overview of export control requirements for companies involved in the supply of military goods and technologies. It outlines the relevant regulations, explains how military items are defined, and offers guidance on how businesses can manage compliance risks. If you are new to defence projects, this...
Export control and software: what you need to know
This is the fourth article in a series devoted to export controls, specifically addressing software as an item subject to these controls. In particular, what constitutes software? How can it be classified? What is the legal basis for this, from the EU and US perspectives? These questions are answered in the article.