Articles

News in week 29: classification regulation on a garment that helps to straighten the back; interpretation of CN codes 8544 70 00 and 9001 10 90 as regards optical fibre cables; provisional anti-dumping … duty on imports of erythritol up to 235,6%; amendments to the regulation on anti-dumping for ceramic tiles; notice on preferential tariffs for imports of textiles from Sri Lanka; EU-New Zealand Free Trade Agreement Guidance on rules of origin; notice concerning restrictions on mercury in dental amalgam and other products in respect of Northern Ireland; labels fit for the digital age - regulation on labelling of fertilisers; updated CBAM Q&A document.

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.

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.

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.

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.

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.

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.

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.

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.

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’.

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.

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.

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.

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).

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.

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.