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About the journal

Dear Reader,

Customs formalities cover global supply chains from the country of exportation to the country of importation. The legal rules to be addressed on the way are extensive (tariff, non-tariff, safety, etc.). They vary across countries and regions, change constantly, and often are inaccessible because of the language barrier and/ or unavailability online. 

Businesses aim to arrange customs formalities in the most cost-effective way, taking into account tariff preferences, the variety of customs procedures, and the simplifications. Therefore, the task to ensure compliant and cost-effective customs formalities is a complex one and any customs-related topic is in the scope of the journal. 

At the core of the Customs Compliance & Risk Management Journal for Practitioners in Europe are these keywords: up-to-date customs knowledge, compliance, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage compliance and risks).

The first bi-monthly issue was released at the end of March 2020. Stakeholders - business, customs, academia, and others - from all over the world are invited to read the journal and to contribute articles.

The Editorial Board:
Enrika Naujokė, CC Learning, UAB, Lithuania
Dr Gediminas Valantiejus, GVLEX, Lithuania
Dr David Savage, Ireland 
Roberto Raya da Silva, Raya Consult, Brazil
Prof Dr Borys Kormych, National University 'Odesa Law Academy', Ukraine
Dr Ilona Mishchenko, National University 'Odesa Law Academy', Ukraine
Jessica Yang, JY XBorder Consulting Ltd, Switzerland/the United Kingdom
Samuel Draginich, Amazon EU, Luxembourg

We will be happy to answer your questions. Contact us: info@customslcear.net  

Best regards,
Editorial Board

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Terms and conditions

Terms and Conditions

Responsibility for the content. The information contained in the Customs Compliance & Risk Management Journal for Practitioners in Europe is for general information purposes only and cannot be construed as legal advice, conclusion or consultation. The publisher CC Learning, UAB (CustomsClear, the Publisher) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to the Publisher. The paid articles of the journal are only for the use of those who have acquired them lawfully. The originals or copies of the articles may not be distributed, sold, rented, lent or otherwise transferred without the written consent of CustomsClear.

Procedure upon violation. The Publisher will make every effort to resolve any disputes in a consensual manner and therefore asks to be notified (using the contact details provided) of any conflict or misunderstanding before other steps are taken.

Disclaimer. The Publisher accepts no liability for the quality of the information provided or for it being correct, complete or up-to-date. It is the sole responsibility of the authors themselves to ensure compliance with intellectual property rights. We expect authors to indemnify and hold the CustomsClear harmless from any loss, damage, claim, expense or costs, that may be incurred or sustained in connection with or in any way arising out as a result of intellectual property violation claims.

Contact: info@customsclear.net 

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Information for authors

Information for Authors

Writing an article is a great way to share your knowledge and, if relevant, to inform readers about your expertise in a particular field of Customs.

Articles are contributed on a non-remunerated basis. Thanking you for your contribution, we will invite you to meet other authors in bimonthly online meetings.

The ISSN 2669-2171 number can be used for academic purposes.

Reader

The reader of the journal is a practitioner dealing with customs-related questions first of all in business. She or he might be a beginner or experienced one. Therefore, please write for practitioners, delivering your message in a simple and clear way. 

Language 

The main language of the journal is English. However, practitioners in many countries do not speak English, therefore, we encourage to write the article in several languages up to your choice.

Structure and length

Please start with about 3-5 sentences introducing what is your article about. Structure the article in short paragraphs, use subtitles. At the end of the article (and/ or in the author’s profile), you may introduce your organisation and services.

The length of the article is up to your choice, the most important is to clearly deliver the knowledge/ the main message to the reader (there are articles of 1000 and of 3000 words, it can be less or more). 

Author’s profile

Additionally, you may send us a picture and a description of the author for the author's profile. The author's profile opens when you click on the author’s name in the article. 

Note

Please also read 'About the Journal' and 'Terms and Conditions'.

Contacts

We will be happy to answer your questions. Please contact us by info@customsclear.net

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All EU law Case law A coffee break with... Classification Valuation Origin of goods Import duties Customs procedures Overviews and comments Compliance Online tools and resources Non-tariff measures EU - UK trade Country-specific Knowledge Filling out the customs declaration Career as a customs specialist Sustainability Collaboration Students' section
EU law
Case law
A coffee break with...
Classification
Valuation
Origin of goods
Import duties
Customs procedures
Overviews and comments
Compliance
Online tools and resources
Non-tariff measures
EU - UK trade
Country-specific
Knowledge
Filling out the customs declaration
Career as a customs specialist
Sustainability
Collaboration
Students' section
en
EU law news August/September 2023
24-09-2023

News in week 38: Updated guidance document 'List of common high priority items' concerning sanctions against Russia and Belarus - the list may support effective compliance by exporters; CJEU … judgement concerning the acquisition of non-preferential origin of straight hollow products of regular thickness; the right to use the extended cumulation between Cambodia and Vietnam in production of bicycles - documents of preferential origin must include the mention ‘extended cumulation with Vietnam’; Irish Customs remind about the requirement for Customs agents to be correctly authorised to act on behalf of traders, and set out the form of the authorisation of empowerment; and more updates.

€
law
en
EU law news August/September 2023
24-09-2023

News in week 38: Updated guidance document 'List of common high priority items' concerning sanctions against Russia and Belarus - the list may support effective compliance by exporters; CJEU judgement concerning the acquisition of non-preferential origin of straight hollow products of regular thickness; the right to use the extended cumulation between Cambodia and Vietnam in production of bicycles - documents of preferential origin must include the mention ‘extended cumulation with Vietnam’; Irish Customs remind about the requirement for Customs agents to be correctly authorised to act on behalf of traders, and set out the form of the authorisation of empowerment; and more updates.

€
law
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released … into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

€
duties, taxes, import, valuation
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

€
duties, taxes, import, valuation
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court … adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

€
classification
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

€
classification
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts … to answer this question.

Peter Mitchell

€
valuation
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

Peter Mitchell

€
valuation
en
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the … Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

€
duties, taxes, import, sustainability
en
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

€
duties, taxes, import, sustainability
en
Management of customs procedure code 42 in Austria and Germany – pitfalls and opportunities
27-08-2023

Instead of declaring non-Union goods for release for free circulation under code 40 (in which case import VAT will also become due), an importer established in another Member State (MS) than … that in which such goods will be released for the procedure (and will thus become Union goods) has – often using the services of a representative who is either a freight forwarder or a customs broker – the option of declaring code 42, thus avoiding the obligation to pay the import VAT and regular VAT in the import clearance MS, with the consequence that (only) the regular VAT is to be paid in the MS of destination (where the importer or consignee is established) on an intra-EU acquisition (and the importer can thus avoid a VAT registration in the MS of import clearance). This is already my summary of the opportunities. The remaining part of this article will deal with the pitfalls experienced by customs practitioners in Austria (AT) and Germany (DE). At the end, I will also try to give an outlook into the future.

Michael Lux

€
duties, taxes
en
Management of customs procedure code 42 in Austria and Germany – pitfalls and opportunities
27-08-2023

Instead of declaring non-Union goods for release for free circulation under code 40 (in which case import VAT will also become due), an importer established in another Member State (MS) than that in which such goods will be released for the procedure (and will thus become Union goods) has – often using the services of a representative who is either a freight forwarder or a customs broker – the option of declaring code 42, thus avoiding the obligation to pay the import VAT and regular VAT in the import clearance MS, with the consequence that (only) the regular VAT is to be paid in the MS of destination (where the importer or consignee is established) on an intra-EU acquisition (and the importer can thus avoid a VAT registration in the MS of import clearance). This is already my summary of the opportunities. The remaining part of this article will deal with the pitfalls experienced by customs practitioners in Austria (AT) and Germany (DE). At the end, I will also try to give an outlook into the future.

Michael Lux

€
duties, taxes
en
Triangulation - what is it?
27-08-2023

The EU-UK Trade and Co-operation Agreement signed at the end of 2020 made very little mention of the impact of VAT on UK businesses trading within the EU. Zero Tariffs and Zero Quotas were the … most pressing concerns for companies looking to see minimal disruption to their trading activities. However, the complexities of VAT legislation and application for businesses are a stark reminder that difficulties remain when trading both out of and with the UK. One of these difficulties relates to the VAT Triangulation concept, essentially a transaction and supply of goods where there are three or more EU member states involved and the supply chain is not as simple as 1, 2, 3. Most importantly, however, is that the UK is no longer able to benefit from the VAT Triangulation simplification offered by the EU, which will therefore result in the need for UK businesses to have to register for VAT purposes when making sales into the EU.

Mark Rowbotham

€
duties, taxes
en
Triangulation - what is it?
27-08-2023

The EU-UK Trade and Co-operation Agreement signed at the end of 2020 made very little mention of the impact of VAT on UK businesses trading within the EU. Zero Tariffs and Zero Quotas were the most pressing concerns for companies looking to see minimal disruption to their trading activities. However, the complexities of VAT legislation and application for businesses are a stark reminder that difficulties remain when trading both out of and with the UK. One of these difficulties relates to the VAT Triangulation concept, essentially a transaction and supply of goods where there are three or more EU member states involved and the supply chain is not as simple as 1, 2, 3. Most importantly, however, is that the UK is no longer able to benefit from the VAT Triangulation simplification offered by the EU, which will therefore result in the need for UK businesses to have to register for VAT purposes when making sales into the EU.

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - excise (Part III)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to … domestic duties, excise duty and the UK due diligence requirements, for both domestic and import purposes. This is the continuation of the articles "The risk challenge of indirect tax - customs (Part I)” and "The risk challenge of indirect tax - VAT (Part II)".

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - excise (Part III)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to domestic duties, excise duty and the UK due diligence requirements, for both domestic and import purposes. This is the continuation of the articles "The risk challenge of indirect tax - customs (Part I)” and "The risk challenge of indirect tax - VAT (Part II)".

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - VAT (Part II)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to … VAT and the challenges it poses for businesses, types of VAT fraud, EU triangulation (How do we prove VAT zero-rating?), call off and consignment stock VAT, postponed VAT accounting. This is the continuation of the article "The risk challenge of indirect tax - customs (Part I)”.

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - VAT (Part II)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to VAT and the challenges it poses for businesses, types of VAT fraud, EU triangulation (How do we prove VAT zero-rating?), call off and consignment stock VAT, postponed VAT accounting. This is the continuation of the article "The risk challenge of indirect tax - customs (Part I)”.

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - customs (Part I)
20-08-2023

Indirect tax - customs duty, excise duty and VAT - while it must be paid correctly, also offers various cash enhancement opportunities, which is crucial for all organisations seeking to continuously … improve their internal indirect tax function. However, the prerequisite is due diligence. In this article, we overview the host of indirect taxes and indirect tax compliance obligations and focus on the “prerequisite” by discussing risk analysis in customs control based on the rules of HRMC (the UK Customs) and highlighting the importance to achieve “low-risk” status. We also overview customs duty. In the following articles, we will discuss VAT and excise more in detail.

Mark Rowbotham

€
duties, taxes, risk management
en
The risk challenge of indirect tax - customs (Part I)
20-08-2023

Indirect tax - customs duty, excise duty and VAT - while it must be paid correctly, also offers various cash enhancement opportunities, which is crucial for all organisations seeking to continuously improve their internal indirect tax function. However, the prerequisite is due diligence. In this article, we overview the host of indirect taxes and indirect tax compliance obligations and focus on the “prerequisite” by discussing risk analysis in customs control based on the rules of HRMC (the UK Customs) and highlighting the importance to achieve “low-risk” status. We also overview customs duty. In the following articles, we will discuss VAT and excise more in detail.

Mark Rowbotham

€
duties, taxes, risk management
en
The European Union’s blocking statute against extraterritorial legislation: an effective instrument for protecting the EU's economic interests?
13-08-2023

The recent ECJ judgment (July 2023) highlights the obsolescence of the legislative framework established by the Commission in 1996. In theory, the European Union’s blocking statute makes it possible … to protect European companies against laws with extraterritorial reach. However, it appears that its scope and use have not achieved the objective initially set, namely, to neutralize the effects of foreign legislation.

Lucie Cordier, Erwan Guerineau

€
restrictions, trade barriers
en
The European Union’s blocking statute against extraterritorial legislation: an effective instrument for protecting the EU's economic interests?
13-08-2023

The recent ECJ judgment (July 2023) highlights the obsolescence of the legislative framework established by the Commission in 1996. In theory, the European Union’s blocking statute makes it possible to protect European companies against laws with extraterritorial reach. However, it appears that its scope and use have not achieved the objective initially set, namely, to neutralize the effects of foreign legislation.

Lucie Cordier, Erwan Guerineau

€
restrictions, trade barriers
en
Put yourself in the shoes of a customs auditor (and why you should) Part I
13-08-2023

What are the objectives of a post-clearance customs audit (PCA)? What does “a desk audit” mean? What are the obligations and rights of auditees? And generally, from a business perspective, isn’t … it more important to get border controls right for goods to smoothly cross the borders than to care about PCAs? If you don't know the answers, continue reading this article, which gives an overview of the principles of customs audit-based controls around the world. Understanding these will help you better understand how customs auditors think and work. This is important to be prepared for customs audits and also to develop an appropriate internal procedure for auditing your company's compliance with customs and trade regulations, which is an effective measure to prevent costly errors or to detect and correct them in a timely manner (before the customs audit).

Enrika Naujokė

€
risk management
en
Put yourself in the shoes of a customs auditor (and why you should) Part I
13-08-2023

What are the objectives of a post-clearance customs audit (PCA)? What does “a desk audit” mean? What are the obligations and rights of auditees? And generally, from a business perspective, isn’t it more important to get border controls right for goods to smoothly cross the borders than to care about PCAs? If you don't know the answers, continue reading this article, which gives an overview of the principles of customs audit-based controls around the world. Understanding these will help you better understand how customs auditors think and work. This is important to be prepared for customs audits and also to develop an appropriate internal procedure for auditing your company's compliance with customs and trade regulations, which is an effective measure to prevent costly errors or to detect and correct them in a timely manner (before the customs audit).

Enrika Naujokė

€
risk management
en
Customs valuation – the particularities of different countries
06-08-2023

Customs valuation is one of the most problematic areas of customs, whatever the country or territory. Experts from different continents - from North and South America to Europe and Asia - confirmed … this at the 16th Authors' Meeting. The following is a summary of the main conclusions of this event. The topics covered: discounts, advertising costs, “fair prices” vs transaction value, the arm’s length principle when moving stock between branches, sourcing goods from non-market economies, advance valuation rulings, etc.

valuation
en
Customs valuation – the particularities of different countries
06-08-2023

Customs valuation is one of the most problematic areas of customs, whatever the country or territory. Experts from different continents - from North and South America to Europe and Asia - confirmed this at the 16th Authors' Meeting. The following is a summary of the main conclusions of this event. The topics covered: discounts, advertising costs, “fair prices” vs transaction value, the arm’s length principle when moving stock between branches, sourcing goods from non-market economies, advance valuation rulings, etc.

valuation
en
Ukraine customs and trade news June/July 2023
06-08-2023

News at a glance: Start of the use of the NСTS system for the internal transit procedure; amendment of the procedure for determining the country of origin of goods; Ukraine prepares for the start … of the 5th phase of NCTS; joining the "Customs" programme; and more news!

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news June/July 2023
06-08-2023

News at a glance: Start of the use of the NСTS system for the internal transit procedure; amendment of the procedure for determining the country of origin of goods; Ukraine prepares for the start of the 5th phase of NCTS; joining the "Customs" programme; and more news!

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Rising interest on duties = Increasing costs of errors in customs declarations
05-08-2023

Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that we … may not think about in practice. For example, increased interest on customs duties, which are additionally charged by customs authorities when discrepancies are found after customs clearance.

Jurgita Bartninkienė

€
duties, taxes, risk management
en
Rising interest on duties = Increasing costs of errors in customs declarations
05-08-2023

Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that we may not think about in practice. For example, increased interest on customs duties, which are additionally charged by customs authorities when discrepancies are found after customs clearance.

Jurgita Bartninkienė

€
duties, taxes, risk management
en
EU law news June/July 2023
30-07-2023

News in week 30: Updated FAQs on sanctions against Russia and Belarus (11th package) concerning luxury goods, customs related matters, imports, purchase and transfer of listed goods and transit … of listed goods via Russia; CJEU clarification regarding amendment of a customs declaration in case excess quantity of goods is discovered after the release of the goods; temporary trade-liberalisation measures supplementing trade concessions applicable to products from Moldova; and more updates.

€
law
en
EU law news June/July 2023
30-07-2023

News in week 30: Updated FAQs on sanctions against Russia and Belarus (11th package) concerning luxury goods, customs related matters, imports, purchase and transfer of listed goods and transit of listed goods via Russia; CJEU clarification regarding amendment of a customs declaration in case excess quantity of goods is discovered after the release of the goods; temporary trade-liberalisation measures supplementing trade concessions applicable to products from Moldova; and more updates.

€
law
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