Customs Compliance & Risk Management

Dear Readers,

Each issue of the CCRM journal strives to provide the most relevant and up-to-date information in the field of customs and trade compliance. The current issue is particularly rich in articles on the recent developments in the field of innovation: whether it’s a new process or system introduced into the customs practice or new regulation. This is not surprising as global trade and customs are complex and dynamic environment with different challenges.  Meeting these challenges is not easy, and the number of new customs and customs-related regulations aimed at solving new problems sometimes adds to their complexity. This issue of CCRM includes a range of articles on this topic. 

This issue continues with the ongoing coverage of the proposed reform of the EU Union Customs Code. This time the focus is on placing goods under a customs procedure and the main changes expected compared to the current Code. 

The Bulgarian Green Corridors project is an exciting new proposal that will provide simplifications for customs clearance procedures for Authorised Economic Operators and Trust & Check traders once the proposed EU customs reform comes into force.

We also provide an overview of some of the latest developments, such as the new Ecodesign for Product Sustainability Regulation. Although the first phase of the implementation is scheduled for July 2026, it is worth getting acquainted with the scope and purpose of the legislation as that impact on businesses is likely to be significant. 

Innovation is also important in the private sector. We offer an overview of the International Chamber of Commerce's new origin tool Genesis as well as a fairly exotic topic of cybernetics. 

Furthermore, the issue provides updates on core customs topics. For example, a detailed overview of the Council's updated "Best Practices on Sanctions" clarifies when persons not on EU sanctions lists should be treated as sanctioned. The analysis of the updated Customs Valuation Compendium clarifies when buying commissions can be treated as such and therefore excluded from customs value. Our bi-monthly authors’ meeting covered the topic of customs compliance. We are delighted to share a summary of that meeting. 

The issue would not be complete without an article on tariff classification and country updates. The Case Law section includes an article on binding tariff information and we also provide an interesting example around restrictions from Israel and e-commerce changes in Türkiye. 

There are many articles worth reading and I hope you enjoy this issue of the CCRM journal.

Dr Ilona Mishchenko,

Member of the Editorial Board