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The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? … Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

News in week 24: tariff classification of a water mattress and sound-absorbing so-called ‘Room in room system’; a judgement of the CJEU on transport costs and customs valuation; Cabo Verde was … granted a temporary derogation from the rules on the preferential origin; a comprehensive review of the Revised Kyoto Convention; and more news!

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further … explored and answered by the Court of Justice of the European Union.

It often happens that customs declarations are incorrectly filled out. Such errors are not necessarily intentional and are often nothing more than carelessness. The question in such cases is … whether it is possible to amend the customs declaration retrospectively and how. Whereas it is accepted it is possible to go back and correct particulars about the goods and their value, the customs administration has generally not allowed the customs declarant to be amended in this way. Among the reasons cited is that the relevant court judgements have also rejected such an amendment. We now have two recent judgements which deal with this question of the retrospective amendment of the customs declarant. How helpful are these judgements in practice?

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower … rates of duty upon importation in the country of destination.

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating … status.

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

Compliance management framework incorporates the key aspects of an effective risk-based compliance management strategy, including the law that is to be enforced processes and procedures that … regulate the way in which the law is applied, services to support the community’s ability to comply with the law, methods of assessing compliance with the law, processes for assessing risks of non-compliance with the law, techniques to mitigate identified risks, strategies to address the continuum of compliance behaviour.