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Keep an eye on customs case law or Who has enough money to throw away?
‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation … and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.
Dr. Talke Ovie
Keep an eye on customs case law or Who has enough money to throw away?
‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.
Dr. Talke Ovie
The "dark art" of classification (challenging a BTI ruling)
The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to … operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.
Dr. David Savage
The "dark art" of classification (challenging a BTI ruling)
The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.
Dr. David Savage
Articles
Financial consequences of indirect customs representation mode in the EU
According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation … chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
Anouck-Préscillia Biernaux
Financial consequences of indirect customs representation mode in the EU
According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
Anouck-Préscillia Biernaux
EU law news: June/July 2022
News in week 25: tariff classification of incomplete or unfinished goods for the manufacture of door frames; anti-dumping duty on imports of aluminium extrusions originating in China; additional … import duties in the sugar sector; amendments to the TIR Convention; amended restrictive measures in response to the illegal annexation of Crimea and Sevastopol by Russia; and more updates!
EU law news: June/July 2022
News in week 25: tariff classification of incomplete or unfinished goods for the manufacture of door frames; anti-dumping duty on imports of aluminium extrusions originating in China; additional import duties in the sugar sector; amendments to the TIR Convention; amended restrictive measures in response to the illegal annexation of Crimea and Sevastopol by Russia; and more updates!
ES aktualijos: birželis 2022
Naujienos 25 savaitę: klasifikavimas nesukomplektuotos ar nebaigtos gaminti prekės, skirtos durų staktoms ir slenksčiams gaminti; importuojamoms Kinijos kilmės aliuminio ekstruzijoms nustatomas … antidempingo muitas; papildomi importo muitai cukraus sektoriuje; TIR konvencijos pakeitimai; pratęstas ribojamųjų priemonių taikymas, reaguojant į neteisėtą Krymo ir Sevastopolio aneksiją; ir daugiau atnaujinimų!
ES aktualijos: birželis 2022
Naujienos 25 savaitę: klasifikavimas nesukomplektuotos ar nebaigtos gaminti prekės, skirtos durų staktoms ir slenksčiams gaminti; importuojamoms Kinijos kilmės aliuminio ekstruzijoms nustatomas antidempingo muitas; papildomi importo muitai cukraus sektoriuje; TIR konvencijos pakeitimai; pratęstas ribojamųjų priemonių taikymas, reaguojant į neteisėtą Krymo ir Sevastopolio aneksiją; ir daugiau atnaujinimų!
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama … ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.
Jurgita Stanienė
Muitinės auditoriaus patarimai: ko tikėtis ir kaip elgtis patikrinimo metu? (I dalis)
Iš verslo sulaukiame įvairių klausimų apie muitinės patikrinimus įmonėse (t. y. atvykstant į įmonės patalpas), ir ne vien tik iš tų, kurie su tokiais patikrinimais susiduria pirmą kartą. Turėdama ilgametę darbo patirtį atliekant tokius patikrinimus, dalinuosi informacija apie įmonių atranką patikrinimui, pirmąjį susitikimą, audito eigą, dalyvaujančius skyrius ir jiems reikalingas žinias, taip pat patarimais, ko tikėtis ir kaip elgtis patikrinimo metu. Kitoje dalyje - apie audito dalyvių teises ir pareigas bei audito rezultatus.
Jurgita Stanienė
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Trade Barriers Regulation of the EU
Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a … complaint with the Commission about trade barriers in third countries.
Trade Barriers Regulation of the EU
Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a complaint with the Commission about trade barriers in third countries.