Customs Compliance & Risk Management
Case law
CJEU: when can the cost of EU-based design work be included in customs value?
Ilona Mishchenko20 Aug 2026
CJEU: when can the cost of EU-based design work be included in customs value?
The Court of Justice of the European Union (CJEU) recently ruled on a matter with significant implications for companies importing packaged goods into the EU. When an EU-based buyer pays for label printing templates produced in the EU and provides them to an overseas supplier free of charge for printing...
Valuation
Case law
News update
EU customs and trade news: August 2026
Editorial Board23 Aug 2026
EU customs and trade news: August 2026
Update 17-23 August: EUDR FAQ - fifth edition published with 29 questions added; CJEU ruling on VAT liabilities of customs agent registered as tax representative; CJEU on excise duty suspension - no refusal of exemption for missing documents; CJEU on denatured alcohol - the excise exemption cannot depend on tariff...
News
News update
Topic spotlight
Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it
Virginija Dordzikienė12 Aug 2026
Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it
If you have already opened Communication C/2026/3319 in the Official Journal, you have seen the list. Two Explanatory Note amendments, seventeen Classification Opinions, one deletion and one Classification Decision. Codes and reference numbers, nothing more. This overview does not repeat that list. It flags the few items that will move...
Classification
Topic spotlight
EU sanctions: where listed and what consequences
Aušra Šablinskienė03 Aug 2026
EU sanctions: where listed and what consequences
On 23 July 2026, the Council of the European Union formally adopted its 21st package of restrictive measures against Russia – the largest single round of designations since the full-scale invasion began. The package was agreed after weeks of difficult negotiations among member states. Understanding what the package actually does...
Sanctions
Topic spotlight
A wrong EORI number, and the direct customs representative is held liable for the import VAT
Michael Lux13 Aug 2026
A wrong EORI number, and the direct customs representative is held liable for the import VAT
Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment, thus personally liable for import VAT he cannot deduct. The Munich Fiscal Court says the mistake cannot be corrected, and...
Duties & taxes
Customs law
Topic spotlight
EU Packaging and Packaging Waste Regulation: a practical guide to packaging, market access and producer responsibility
Janina Bary23 Aug 2026
EU Packaging and Packaging Waste Regulation: a practical guide to packaging, market access and producer responsibility
Who is responsible for packaging compliance under the EU Packaging and Packaging Waste Regulation (PPWR) applied from 12 August 2026 - the brand owner, manufacturer, importer, distributor or another operator? The answer may differ depending on the type of packaging, the stage of the supply chain and the member state...
Sustainability
Topic spotlight