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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 of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

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 current issues - which goods are no longer subject to tariff suspensions due to the new EU Environmental Policy and Industrial Policy, and exceptions - when tariff suspensions are compatible with the application of the anti-dumping duty. Finally, we will share practical advice on how to complete a customs declaration and briefly review other countries' requests for tariff suspensions.

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 into force. The biggest change is related to the form of submission of documents. From now on, applicants' national or European Union applications for customs supervision measures, as well as other necessary documentation, is submitted to the responsible customs office via the European Union Intellectual Property Office (hereinafter referred to as EUIPO) IP Enforcement Portal. What else has changed and what action should Rightsholders and other applicants have to take?

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 represented Ireland at the Customs Code Committee. Now he works for a Customs and International trade consultancy in Dublin. In the interview, we talk about the tariff classification of goods, Brexit, SMEs and customs knowledge, and other topics.

EU customs legislation means the body of legislation made up of all of the following: the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level; … the Common Customs Tariff; the legislation setting up a Union system of reliefs from customs duty; international agreements containing customs provisions, insofar as they are applicable in the Union. Watch the video and learn more (practical examples provided)!

The Union Customs Code (UCC) is set out in the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9.10.2013. UCC lays down the general rules and procedures applicable … to goods brought into or taken out of the customs territory of the EU.

In a customs territory, uniform customs laws apply and there are no internal customs or similar taxes. Watch the video and learn answers to these questions: Is the customs territory the same … as the national territory? Where does the customs territory at sea and on land begin and end? How about the airspace?

Tariff quotas permit total or partial suspension of the normal duties applicable to imported goods. The quotas are set for a limited quantity of goods and for a limited period.