Articles

Showing 1-16 of 1078
Topic spotlight
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DAP Incoterm and imports
18-07-2024

The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.

Bert Van Leeuwen

law, risk management
Topic spotlight
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DAP Incoterm and imports
18-07-2024

The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.

Bert Van Leeuwen

law, risk management
News update
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EU law news July 2024
14-07-2024

News in week 28: provisional anti-dumping duty on imports of certain polyvinyl chloride, mobile access equipment, optical fibre cables and titanium dioxide; termination of the anti-subsidy investigation concerning imports of certain alkyl phosphate esters; an expiry review of the anti-dumping measures applicable to imports of ceramic tableware and kitchenware; amended regulation on mercury as regards dental amalgam and other mercury-added products subject to export, import and manufacturing restrictions; updated FAQ 'Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts' (sanctions against RU and BY); and more news.

law
News update
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EU law news July 2024
14-07-2024

News in week 28: provisional anti-dumping duty on imports of certain polyvinyl chloride, mobile access equipment, optical fibre cables and titanium dioxide; termination of the anti-subsidy investigation concerning imports of certain alkyl phosphate esters; an expiry review of the anti-dumping measures applicable to imports of ceramic tableware and kitchenware; amended regulation on mercury as regards dental amalgam and other mercury-added products subject to export, import and manufacturing restrictions; updated FAQ 'Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts' (sanctions against RU and BY); and more news.

law
Case law
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Breaking into customs safe box: court rules on classification and sides with the importer
14-07-2024

An Israeli court recently ruled in favour of an importer's claim against the Israeli customs authority. The court found that the classification of a protective safe used to prevent the theft of vehicle computers was in line with the importer's proposal. At the same time, the court dismissed part of the claim due to the statute of limitations.

Omer Wagner

classification, law
Case law
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Breaking into customs safe box: court rules on classification and sides with the importer
14-07-2024

An Israeli court recently ruled in favour of an importer's claim against the Israeli customs authority. The court found that the classification of a protective safe used to prevent the theft of vehicle computers was in line with the importer's proposal. At the same time, the court dismissed part of the claim due to the statute of limitations.

Omer Wagner

classification, law
Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

law
Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

law
News update
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UK news June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
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UK news June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
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EU law news June 2024
30-06-2024

News in week 26: Regulation on 'ecodesign' and digital product passport, also to be used for customs control purposes; legal acts comprising the EU's 14th package of sanctions; additional restrictive measures against Belarus; increased tariffs on imports of certain agricultural products from Belarus and Russia; amended list of sanctioned persons in respect of actions undermining independence of Ukraine; additional sanctions against Iran persons supplying drones to Russia; amendment of tariff quotas for certain agricultural and industrial products; prolongation of the safeguard measure on imports of certain steel products and repayment of duties in certain cases; corrections related to the temporary trade-liberalisation measures applicable to Ukrainian products; EU gains US market access for certain plants; updated Transitional CBAM Registry user manual for Declarants.

law
News update
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EU law news June 2024
30-06-2024

News in week 26: Regulation on 'ecodesign' and digital product passport, also to be used for customs control purposes; legal acts comprising the EU's 14th package of sanctions; additional restrictive measures against Belarus; increased tariffs on imports of certain agricultural products from Belarus and Russia; amended list of sanctioned persons in respect of actions undermining independence of Ukraine; additional sanctions against Iran persons supplying drones to Russia; amendment of tariff quotas for certain agricultural and industrial products; prolongation of the safeguard measure on imports of certain steel products and repayment of duties in certain cases; corrections related to the temporary trade-liberalisation measures applicable to Ukrainian products; EU gains US market access for certain plants; updated Transitional CBAM Registry user manual for Declarants.

law
Case law
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Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Case law
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Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Explainer
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An overview of the cost, insurance, freight (CIF) Incoterm
23-06-2024

Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will provide an overview of the obligations related to the Cost Insurance Freight (CIF) Incoterm.

Holly Piggott

law
Explainer
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An overview of the cost, insurance, freight (CIF) Incoterm
23-06-2024

Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will provide an overview of the obligations related to the Cost Insurance Freight (CIF) Incoterm.

Holly Piggott

law
News update
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Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Turkey earlier in June.

Dr Anna Jerzewska

duties, taxes
News update
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Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Turkey earlier in June.

Dr Anna Jerzewska

duties, taxes
Topic spotlight
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U.S. Tariffs on Chinese Electric Vehicles and Their Effects
16-06-2024

On 14 May, U.S. President Joe Biden placed a 100% tariff duty rate on imports of Chinese Electric Vehicles (EVs). The reasoning was that the low cost of Chinese EVs needs to be counterbalanced by tariffs so that domestic manufacturers can compete fairly against Chinese imports. Editors’ note: For developments in the EU, see ‘EU law news June 2024’.

Ira Reese

restrictions, trade barriers
Topic spotlight
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U.S. Tariffs on Chinese Electric Vehicles and Their Effects
16-06-2024

On 14 May, U.S. President Joe Biden placed a 100% tariff duty rate on imports of Chinese Electric Vehicles (EVs). The reasoning was that the low cost of Chinese EVs needs to be counterbalanced by tariffs so that domestic manufacturers can compete fairly against Chinese imports. Editors’ note: For developments in the EU, see ‘EU law news June 2024’.

Ira Reese

restrictions, trade barriers
Country update
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Introduction of advance rulings system in Côte d’Ivoire
14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

classification, origin
Country update
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Introduction of advance rulings system in Côte d’Ivoire
14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

classification, origin
Country update
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The impact of the Turkish-Israeli trade crisis on the region
09-06-2024

Recently, trade relations between Turkey and Israel have been shaky. Although Turkey and Israel have had a free trade agreement for many years, Turkey announced that it would stop all trade with Israel, to which Israel responded that it intended to abolish the free trade agreement and also impose additional 100% tariffs on imports from Turkey. This crisis will not only affect the two parties, but possibly also EU traders.

Omer Wagner

origin
Country update
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The impact of the Turkish-Israeli trade crisis on the region
09-06-2024

Recently, trade relations between Turkey and Israel have been shaky. Although Turkey and Israel have had a free trade agreement for many years, Turkey announced that it would stop all trade with Israel, to which Israel responded that it intended to abolish the free trade agreement and also impose additional 100% tariffs on imports from Turkey. This crisis will not only affect the two parties, but possibly also EU traders.

Omer Wagner

origin
Perspective
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Replacement of the AEO by the "Trust and Check Trader" – What would be the Practical Changes for AEOs and non-AEOs under the EU Commission’s UCC Reform Proposal?
06-06-2024

The replacement of the AEO with a new designation of "Trust and Check Trader", as proposed under the EU customs reform, is not just a change of name. The European Commission is introducing with this concept both additional requirements and new restrictions in comparison to the current AEO facilitations, as well as removing almost all existing facilitations for non-AEOs. Since under the EU Customs Reform proposal all responsibility for fiscal and nonfiscal compliance will lie with importers and exporters, AEOs who currently benefit from customs simplifications but are not importers or exporters (indirect customs representatives will be treated as such), but rather carriers, warehouse keepers or direct customs representatives, will lose their privileged status as trustworthy economic operator. In this article, the author explains the proposed rules for T&C and the negative consequences for economic operators who will lose this status, as well as the loss of facilitations currently available for economic operators without AEO status.

Michael Lux

law
Perspective
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Replacement of the AEO by the "Trust and Check Trader" – What would be the Practical Changes for AEOs and non-AEOs under the EU Commission’s UCC Reform Proposal?
06-06-2024

The replacement of the AEO with a new designation of "Trust and Check Trader", as proposed under the EU customs reform, is not just a change of name. The European Commission is introducing with this concept both additional requirements and new restrictions in comparison to the current AEO facilitations, as well as removing almost all existing facilitations for non-AEOs. Since under the EU Customs Reform proposal all responsibility for fiscal and nonfiscal compliance will lie with importers and exporters, AEOs who currently benefit from customs simplifications but are not importers or exporters (indirect customs representatives will be treated as such), but rather carriers, warehouse keepers or direct customs representatives, will lose their privileged status as trustworthy economic operator. In this article, the author explains the proposed rules for T&C and the negative consequences for economic operators who will lose this status, as well as the loss of facilitations currently available for economic operators without AEO status.

Michael Lux

law
Topic spotlight
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Overview of the latest EU communication on tariff classification
06-06-2024

The EU communication on tariff classification is of interest to anyone using or considering using Binding Tariff Information (BTI) decisions, as well as anyone interested in the correct classification of goods. Let's take a look at some of the international measures published in the latest communication that concern the classification of smartwatches, robots, food supplements, dental products, festive articles, parts and accessories and a conservatory (garden room).

Ingrida Sakalienė

classification
Topic spotlight
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Overview of the latest EU communication on tariff classification
06-06-2024

The EU communication on tariff classification is of interest to anyone using or considering using Binding Tariff Information (BTI) decisions, as well as anyone interested in the correct classification of goods. Let's take a look at some of the international measures published in the latest communication that concern the classification of smartwatches, robots, food supplements, dental products, festive articles, parts and accessories and a conservatory (garden room).

Ingrida Sakalienė

classification
Case law
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The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
06-06-2024

The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.

Georgi Goranov

valuation
Case law
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The resale of fruit and vegetables at a loss does not automatically means fraudulent manipulation of the customs value. What is needed more?
06-06-2024

The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.

Georgi Goranov

valuation
News update
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Ukraine customs and trade updates: April/May 2024
06-06-2024

News at a glance: Phase 5 of the Common Transit Procedure has been successfully launched; progress in the transposition of certain provisions of the Union Customs Code into the Customs Code of Ukraine; customs authorities have resumed documentary inspections for customs compliance, which have been suspended since 24 February 2022; a new version of the automated customs risk analysis system based on artificial intelligence has been launched.

Dr Ilona Mishchenko , Khrystyna Zhytniak

law
News update
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Ukraine customs and trade updates: April/May 2024
06-06-2024

News at a glance: Phase 5 of the Common Transit Procedure has been successfully launched; progress in the transposition of certain provisions of the Union Customs Code into the Customs Code of Ukraine; customs authorities have resumed documentary inspections for customs compliance, which have been suspended since 24 February 2022; a new version of the automated customs risk analysis system based on artificial intelligence has been launched.

Dr Ilona Mishchenko , Khrystyna Zhytniak

law
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