Customs Compliance & Risk Management
Case law
Royalties and customs value: CJEU clarification to Bulgarian courts
The goal of the EU law on customs valuation is to introduce a fair, uniform, and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must therefore reflect the real economic value of an imported product and take into account all of the elements of...
Overviews and comments
The main fines for customs infringements in Brazil
We overview fines in Brazil for customs infringements, focusing on the fines imposed as a consequence of incorrect classification and description of goods, and pointing out the importance of voluntary disclosure.
Combined Nomenclature 2021 – overview of changes
The new version of the Combined Nomenclature 2021 is already approved and will be published in the Official Journal of the European Union in October or November 2020. It will be applicable from 1 January 2021. We overview the changes, which are indeed not many this year.
AEO-company-specific monitoring from a customs risk perspective
In the article, we take a look at the role of monitoring of existing customs authorizations in a company, the areas and standards to be checked, and monitoring structure. We also draw your attention to one of the possible outcomes of monitoring: the application for an AEO-C or AEO-S suspension....
India’s Customs management of rules of preferential origin
The Indian Central Board of Indirect taxes & Customs (CBIC) has introduced new regulations under section 156 read with section 28DA of Customs Act, 1962 related to Rules of Origin under Trade agreements. These rules may be called “CAROTAR 2020” (Customs Administration of Rules of Origin under Trade Agreements). The...
EU VAT e-commerce package: questions raised by express and postal operators in Lithuania
Although quite some time has elapsed since the announcement of the amendments to the provisions on distance selling of goods and the EU Council has adopted a number of documents setting out implementing measures for the VAT e-commerce package and details of the operation of the VAT one-stop-shop since the...
EU customs law and international maritime law: relationship and its problematic issues
The article seeks to identify legal issues related to the implementation of economic activities in maritime areas by analyzing the customs law of the European Union (EU) and its regulations (Union Customs Code (UCC) and the regulations related to its implementation) defining the boundaries of the EU customs territory, determining...
Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?
In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review how the provisions of WTO law in national courts have been (and are) applied in the Republic of...
BREXIT: "NO DEAL" in sight!
We are heading straight for a "no-deal" with the UK - i.e. the application of the rules of the World Trade Organisation, which means high tariffs and tighter customs controls. The European Union will apply the same rules as for any country with which it does not have a trade...
Inward processing: did you know that…?
Continuing the topic of Inward Processing launched in August article under the heading “Processing Procedures: Examination of Economic Conditions”, I would like to draw attention to a several changes brought about by the new Union Customs Code and, possibly, opportunities less frequently applied by economic operators: release for free circulation...
Review of anti-dumping measures in the EU
The global market and increasing competition among market participants encourage unfair trade practices. Various anti-dumping measures are in place to stop unfair trade and protect EU producers. The number of anti-dumping measures is growing every year in the EU, which ensures fair trade and reduces the formation of monopoly positions...
AEO: Trusted Partners in India
Authorised Economic Operator (AEO) certified company is acknowledged as customs’ trusted trade partner. If you choose a cooperation partner from India and plan to ask for an AEO certificate to prove compliance with this standard, here is what you should know about the Indian AEO programme (the AEO programmes are...
Interview with a customs chemist from Ireland
Dr. David Savage joined the Irish State Laboratory, where he worked in the Customs and Excise Section from 2003 to 2018. During this time, he supported the Irish Customs authority process BTI applications and validated the tariff classification of goods subject to audit in addition to other duties. David also...
Intelectual property: electronic documents - better enforcement
While the digital transition of communication between individuals and customs is increasingly taking place, as well as the need to reduce or even eliminate the transmission of paper documents arises, from 15-09-2020 amendments of Regulation (EU) No 608/2013, providing for a different procedure for applications for customs supervision measures, entered...
Opportunities for producers: tariff suspensions
Due to tariffs suspensions Lithuanian producers saved more than 5.15 million euros in 2019. This amount seems considerable, but it could have been significantly higher! In this article, we draw the attention of producers to an opportunity which, in our view, is not sufficiently exploited yet. We also review the...
Interview with an expert of global trade measures
Anna Gayk is Managing Partner of the Mendel company. The company, originally engaged in the production of printed matter and as publishers of foreign trade publications, has evolved to a leading information service and data content provider in the field of global trade measures over the last two decades. The...
Brexit Diary August-September
In any other year, the Brexit issue would receive a huge amount of attention. However, 2020 is an unusual year. As the COVID-19 pandemic continued to present Governments all over the world with policy decisions, the clock continued to tick down on the EU-UK Free Trade Agreement negotiations. August was...
EU law
EU law news: August 2020
From 25 July to 28 August (further news in 'EU Law: September 2020'), there was news related to Covid-19; tariff classification of the goods; preferential origin; duties, antidumping and countervailing duties; non-tariff measures, prohibitions and restrictions.
EU law news: September 2020
Week 39: regulation on the classification of prepared explosives, other than propellent powders; initiation of an anti-dumping proceeding concerning imports of optical fibre cables classified under CN code ex 8544 70 00.
No rubric
Recent tariff classification issues in Latvia: copper alloy ingots
National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature...
Customs law: retrospective change of the customs declarant
It has now been established by the supreme judicial authority, that it is possible to amend the customs declaration subsequently, even with regard to the information relating to the identity of the declarant. However, with some limitations, which we point out in the overview of the recent judgement of the...