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Journal

About the journal

Dear Reader,

Customs formalities cover the 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 the countries and regions, change constantly, and often are inaccessible because of the language barrier and/ or unavailability online. 

Another aspect is that businesses aim to arrange the 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, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage the risk and compliance).

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. ISSN 2669-2171

The editorial board:
Enrika Naujokė, LCPA, Lithuania
Dr. Gediminas Valantiejus, LCPA, Lithuania
Dr. David Savage, Ireland 
Roberto Raya da Silva, Raya Consult, Brazil
Dr. Borys Kormych, National University "Odesa Law Academy", Ukraine
Michael Schlosser, Rohde & Schwarz GmbH & Co. KG, Germany
Jessica Yang, JY XBorder Consulting Ltd, the United Kingdom
Samuel Draginich, INTRAL Corporation, United States/Vietnam

We will be happy to answer your questions. Contact: info@lcpa.lt  

Best regards,
Lithuanian Customs Practitioners Association (LCPA)
www.lcpa.lt/en

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 Lithuanian Customs Practitioners Association (LCPA) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to LCPA. 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 LCPA.

Remuneration. LCPA is a non-profit body. Editorial board membership is organized on a non-remunerated basis, conferring honorary status. The revenue is intended to cover the publishing costs.

Procedure upon violation. LCPA 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. LCPA 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 LCPA 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.

Contactinfo@lcpa.lt  

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@lcpa.lt

EU law
Case law
A coffee break with...
Origin of goods
Import duties
Customs procedures
Overviews and comments
Compliance
Digitalisation
Non-tariff measures
EU - UK trade
Documents
Infringements
Country-specific
Knowledge
en
Ukraine news: October/ November 2021
29-11-2021

News in international trade at a glance: IT platform Trade Defense of Ukraine; the possible changes in customs valuation; Ukraine is about to join Сommon Transit Convention; new safeguard investigation on imports of rock and/ or earth drilling tools regardless of country of origin; revision of the anti-dumping measures on imports of cement originating in Moldova and rods of carbon and other alloy steels originating in Belarus.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine news: October/ November 2021
29-11-2021

News in international trade at a glance: IT platform Trade Defense of Ukraine; the possible changes in customs valuation; Ukraine is about to join Сommon Transit Convention; new safeguard investigation on imports of rock and/ or earth drilling tools regardless of country of origin; revision of the anti-dumping measures on imports of cement originating in Moldova and rods of carbon and other alloy steels originating in Belarus.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
EU law news: October/ November 2021
27-11-2021

News in week 47: CJEU ruling concerning the tariff classification of mastectomy bras; autonomous duties suspended on imports of certain industrial products into the Canary Islands; export authorisation for the exports of covid vaccines will be not required, the goods will be subject to export surveillance; PEM transitional rules of origin applicable between the EU and the Republic of Moldova; the 2022 edition of the Harmonized System Nomenclature is available online.

Customs Practitioners Association

law national
en
EU law news: October/ November 2021
27-11-2021

News in week 47: CJEU ruling concerning the tariff classification of mastectomy bras; autonomous duties suspended on imports of certain industrial products into the Canary Islands; export authorisation for the exports of covid vaccines will be not required, the goods will be subject to export surveillance; PEM transitional rules of origin applicable between the EU and the Republic of Moldova; the 2022 edition of the Harmonized System Nomenclature is available online.

Customs Practitioners Association

law national
en
A coffee break with… Timothy Lyons
27-11-2021

This is a “coffee break” article in our new series featuring thought leaders in the field of customs. I’m delighted to speaking with Timothy Lyons, a barrister and Queen’s Counsel (England and Wales), a barrister in the Republic of Ireland and a member of the Bar of Brussels. Those studying EU customs law as well as customs practitioners will most likely know Timothy through his book, EU Customs Law, published by the Oxford EU Law Library.

Jessica Yang, Timothy Lyons

sources of knowledge
en
A coffee break with… Timothy Lyons
27-11-2021

This is a “coffee break” article in our new series featuring thought leaders in the field of customs. I’m delighted to speaking with Timothy Lyons, a barrister and Queen’s Counsel (England and Wales), a barrister in the Republic of Ireland and a member of the Bar of Brussels. Those studying EU customs law as well as customs practitioners will most likely know Timothy through his book, EU Customs Law, published by the Oxford EU Law Library.

Jessica Yang, Timothy Lyons

sources of knowledge
en
The pitfalls of free trade agreements – claiming back duty paid due to error
27-11-2021

Let’s examine one specific pitfall importers/exports frequently fall victim to when trading under the auspices of a free trade agreement.

Samuel Draginich

origin of goods, risk management
en
The pitfalls of free trade agreements – claiming back duty paid due to error
27-11-2021

Let’s examine one specific pitfall importers/exports frequently fall victim to when trading under the auspices of a free trade agreement.

Samuel Draginich

origin of goods, risk management
en
Why should importers care to provide quality information to their brokers?
24-11-2021

Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs brokers operate in Canada and the EU; and why importers should care to provide quality information to their brokers.

Peter Mitchell, Enrika Naujokė, Assoc. Prof. Momchil Antov, Ph.D.

customs brokers
en
Why should importers care to provide quality information to their brokers?
24-11-2021

Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs brokers operate in Canada and the EU; and why importers should care to provide quality information to their brokers.

Peter Mitchell, Enrika Naujokė, Assoc. Prof. Momchil Antov, Ph.D.

customs brokers
en
Import taxes administered by customs: a short overview
24-11-2021

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade, Enrika Naujokė, Dr. Ilona Mishchenko

taxes
en
Import taxes administered by customs: a short overview
24-11-2021

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade, Enrika Naujokė, Dr. Ilona Mishchenko

taxes
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
23-11-2021

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important to remember that the new trading relationship between the UK and EU is still evolving and 2022 is the host of some big changes. For example, certain easements that were introduced to facilitate trade will expire, multiple new systems will be introduced, and sanitary and phytosanitary controls will commence for the first time. So, if you think your business has mastered trading across the new border, then think again. In this article, we outline three pitfalls that could disrupt your supply chain and what you can do to avoid them.

Jessica Yang, Toby Spink

risk management
en
Three pitfalls to avoid in 2022 when moving goods between the EU and the UK
23-11-2021

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important to remember that the new trading relationship between the UK and EU is still evolving and 2022 is the host of some big changes. For example, certain easements that were introduced to facilitate trade will expire, multiple new systems will be introduced, and sanitary and phytosanitary controls will commence for the first time. So, if you think your business has mastered trading across the new border, then think again. In this article, we outline three pitfalls that could disrupt your supply chain and what you can do to avoid them.

Jessica Yang, Toby Spink

risk management
en
UK and EU hauliers: get ready for GVMS 2022
23-11-2021

Brexit for EU and UK hauliers transporting goods in and out of the UK will really begin on January 1st 2022. Up until now goods imported or exported to and from the UK may have moved through the ports in some cases without the correct customs declarations. This was due to the lack of UK preparedness around Brexit as a whole. The Goods Vehicle Movement System (GVMS) will ensure this practice stops.

Kieran Gleeson

customs clearance: general, e-customs
en
UK and EU hauliers: get ready for GVMS 2022
23-11-2021

Brexit for EU and UK hauliers transporting goods in and out of the UK will really begin on January 1st 2022. Up until now goods imported or exported to and from the UK may have moved through the ports in some cases without the correct customs declarations. This was due to the lack of UK preparedness around Brexit as a whole. The Goods Vehicle Movement System (GVMS) will ensure this practice stops.

Kieran Gleeson

customs clearance: general, e-customs
en
Automatic classification of goods with machine learning
20-11-2021

Machine Learning is an exciting new field, and while it carries risks (what if the computer makes the wrong decision), it has the potential to free up a significant amount of human resources, as we pass decisions and solutions over to computers on our behalf. Specifically, in the field of trade compliance and supply chain management, machine learning offers tremendous value in several key areas. One whose time has come, is the area of product classification.

Luis Gomez

classification, e-customs
en
Automatic classification of goods with machine learning
20-11-2021

Machine Learning is an exciting new field, and while it carries risks (what if the computer makes the wrong decision), it has the potential to free up a significant amount of human resources, as we pass decisions and solutions over to computers on our behalf. Specifically, in the field of trade compliance and supply chain management, machine learning offers tremendous value in several key areas. One whose time has come, is the area of product classification.

Luis Gomez

classification, e-customs
en
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
20-11-2021

The Court of Justice of the EU (CJEU), while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN section or chapter notes. However, goods with independent characteristics and a clear purpose of use, cannot be considered as accessories of other related goods and must be classified as separate (independent) goods. For this purpose, the article discusses the recent case law of the CJEU, which allows to distinguish between separate goods or accessories of goods for the purposes of tariff classification and complements the previous clarifications on these issues.

Dr. Gediminas Valantiejus

classification
en
Separate goods or accessories for tariff classification purposes: assessments by the Court of Justice of the EU
20-11-2021

The Court of Justice of the EU (CJEU), while interpreting the provisions of the Combined Nomenclature (CN), has repeatedly emphasized that the main criteria determining the tariff classification of goods are normally understood as the objective characteristics and properties of those goods listed in the particular CN heading and specific CN section or chapter notes. However, goods with independent characteristics and a clear purpose of use, cannot be considered as accessories of other related goods and must be classified as separate (independent) goods. For this purpose, the article discusses the recent case law of the CJEU, which allows to distinguish between separate goods or accessories of goods for the purposes of tariff classification and complements the previous clarifications on these issues.

Dr. Gediminas Valantiejus

classification
en
The most unexpected customs risk that businesses faced
18-11-2021

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

Customs Practitioners Association

risk management
en
The most unexpected customs risk that businesses faced
18-11-2021

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

Customs Practitioners Association

risk management
en
The fall and partial rise of EU-US trading relations
13-11-2021

In spite of recent challenges, the EU-US trading relationship is underpinned by deeply integrated economies. The European Commission website describes this relationship as defining world trade and contributing as much as 40% to world GDP. Despite both the EU and the USA being modern developed economies, competition for global market share in addition societal changes brought about by an increase in globalisation has influenced trade policy. This has been particularly evident during the Trump presidency. This article tracks this difficult spell that we look to be emerging from and looks forward to what is hoped will be a détente in trade tensions between the two trading powerhouses on either side of the Atlantic Ocean.

Dr. David Savage

trade policy
en
The fall and partial rise of EU-US trading relations
13-11-2021

In spite of recent challenges, the EU-US trading relationship is underpinned by deeply integrated economies. The European Commission website describes this relationship as defining world trade and contributing as much as 40% to world GDP. Despite both the EU and the USA being modern developed economies, competition for global market share in addition societal changes brought about by an increase in globalisation has influenced trade policy. This has been particularly evident during the Trump presidency. This article tracks this difficult spell that we look to be emerging from and looks forward to what is hoped will be a détente in trade tensions between the two trading powerhouses on either side of the Atlantic Ocean.

Dr. David Savage

trade policy
en
Sanctions against the regime in Belarus
13-11-2021

Sanctions are applied to restrict the movement of money, goods, and services to/from the sanctioned country; travel bans may apply to certain persons. Current developments and the new regulatory framework are increasingly affecting businesses in the international trade and logistics sectors. Let's take a look at what is significant for businesses to pay attention to.

Andrius Košel

restrictions and prohibitions
en
Sanctions against the regime in Belarus
13-11-2021

Sanctions are applied to restrict the movement of money, goods, and services to/from the sanctioned country; travel bans may apply to certain persons. Current developments and the new regulatory framework are increasingly affecting businesses in the international trade and logistics sectors. Let's take a look at what is significant for businesses to pay attention to.

Andrius Košel

restrictions and prohibitions
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Jessica Yang, Toby Spink

risk management
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Jessica Yang, Toby Spink

risk management
en
Discounts, flash sales and customs valuation
30-10-2021

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the goods and to assess the acceptability of the discounts.

Milda Stravinskė

value of goods
en
Discounts, flash sales and customs valuation
30-10-2021

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the goods and to assess the acceptability of the discounts.

Milda Stravinskė

value of goods
en
Compendium of customs valuation 2021
30-10-2021

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Virginija Guobytė

law national, value of goods
en
Compendium of customs valuation 2021
30-10-2021

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Virginija Guobytė

law national, value of goods
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