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

Dear Readers,

In recent days and months, international trade and customs law become more and more important. We can clearly distinguish such developments in case of Covid19 pandemic, closing of state borders for the movement of persons and restricting trade in goods (by applying stricter control measures on the external borders, adopting restrictions to export certain vital goods or vice versa – liberalizing imports of goods, directly important for the protection of health). These unpredicted transformations and, additionally, the growing popularity of protectionist national economic policies and trends worldwide (such as initiation of trade wars, increase in popularity of application of trade defense customs duties), major reforms of customs laws (such as was and is currently implemented in the European Union (EU) after the adoption of Union Customs Code) leads to the need for more detailed insights into these processes and their practical implications. 

Therefore, following these trends and developments we kindly invite you to get acknowledged with the new edition of the journal “Customs Compliance & Risk Management”. The journal will be and is dedicated not only to theoretical problems but to the practical issues, reflecting the pulse of international trade business in Europe and all over the World. It will focus on the issues of customs formalities and their regulation in order to provide advice and notifications for businesses engaged in international trade operations and to minimize any potential import tax risks which may arise due to the lack of knowledge about new rules, requirements, and practices.

In this particular new edition, you‘ll find the articles directly related to consequences of Covid19 pandemics and efforts of customs authorities to tackle it (analysis of applicable measures, see comprehensive article “Coronavirus: Customs Response” by Leonardo Macedo which covers international practices of customs authorities in case of pandemics). Secondly, as a major part of work of every customs practitioner and also the basis of customs law is tariff classification of goods, we have dedicated a large part of the articles to these major and always important topics, starting from interpretation of Harmonized System for the classification of goods (by R. R. da Silva), classification of alcoholic beverages in the EU (by dr. D. Savage), electronic consultation systems which simplifies classification (by I. Sakalienė) and my own article which presents the practice of tariff classification of goods in the Baltic States (Lithuania, Latvia, Estonia). 

Ongoing issues of customs formalities and procedures in the EU Member States are discussed in the article “Fiscal representation in Belgium, Germany and the Netherlands” (by J. van Beek). To ensure a broader perspective on the international dimension of customs law and customs practice, this edition of the Journal also includes articles about internationally applicable trade tariff types (by L. Macedo), obligations related to the labeling of products imported to the Russian Federation (by F. Kozlov), export and import procedures in India (by P. Solanki), application of tariff preferences towards certain third countries in the EU (by A. Košel). Besides, the Journal also presents insights about the application of other import taxes, administered by customs authorities, such as import VAT and the reform for the application of import VAT on low-value consignments in the EU since 2021 (by M. Stravinskė). The Journal also provides specific information on the Lithuanian context of the regulation of customs formalities and invites to get familiarized with the report of Lithuanian customs activities in 2019 and changes of the EU law (during January – March of 2020, prepared by I. Valavičienė and E. Naujokė) which are important not only to Lithuanian business but also to other traders operating in the EU. 

Having this in mind, I recommend and invite you to familiarize yourself with these new publications and the insights of customs practitioners published in the new edition of the journal “Customs Compliance & Risk Management”!

Sincerely, 
Dr. Gediminas Valantiejus
Member of the Editorial Board

en, lt, ru
Coronavirus: Customs Response
25-03-2020

People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization (WHO) and United Nations (UN) to use as a reference for Customs contingency/emergency plans.

Leonardo Macedo

customs administrations and other authorities
en, lt, ru
Coronavirus: Customs Response
25-03-2020

People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization (WHO) and United Nations (UN) to use as a reference for Customs contingency/emergency plans.

Leonardo Macedo

customs administrations and other authorities
en
Trade Tariffs Types - Keep an Open Mind
25-03-2020

Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs debate and to keep an open mind to the existence of different types of tariffs.

Leonardo Macedo

import taxes
en
Trade Tariffs Types - Keep an Open Mind
25-03-2020

Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs debate and to keep an open mind to the existence of different types of tariffs.

Leonardo Macedo

import taxes
en, pt
Interpretation of the HS: Is the drone a chameleon?
25-03-2020

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the Harmonized System follow the technological evolution of goods?

Roberto Raya da Silva

classification
en, pt
Interpretation of the HS: Is the drone a chameleon?
25-03-2020

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the Harmonized System follow the technological evolution of goods?

Roberto Raya da Silva

classification
en
Classification of alcoholic products in the EU
25-03-2020

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

Dr. David Savage

classification
en
Classification of alcoholic products in the EU
25-03-2020

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

Dr. David Savage

classification
en, ru
CLASS consultation – assistance in classifying goods in the EU
25-03-2020

In order to classify goods properly, we need to review numerous documents that we find on various websites: classification conclusions, regulations, court rulings, and much more. Emphasizing the importance of correct classification of goods and facilitating this process, the European Commission has introduced a new database called CLASS consultation. I will give an overview of what we find in it and how to use it.

Ingrida Sakalienė

classification, electronic systems
en, ru
CLASS consultation – assistance in classifying goods in the EU
25-03-2020

In order to classify goods properly, we need to review numerous documents that we find on various websites: classification conclusions, regulations, court rulings, and much more. Emphasizing the importance of correct classification of goods and facilitating this process, the European Commission has introduced a new database called CLASS consultation. I will give an overview of what we find in it and how to use it.

Ingrida Sakalienė

classification, electronic systems
en
Tariff classification of goods in the EU – the practice of Baltic States
25-03-2020

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

Dr. Gediminas Valantiejus

classification
en
Tariff classification of goods in the EU – the practice of Baltic States
25-03-2020

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

Dr. Gediminas Valantiejus

classification
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek, Anja van der Horst

release for free circulation
en
Fiscal representation in Belgium, Germany and the Netherlands
25-03-2020

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

Jan van Beek, Anja van der Horst

release for free circulation
en, ru
Obligations of importers supplying goods to territory of Russia with regard to labelling products
25-03-2020

The Eurasian Economic Union (hereinafter referred to as the “EAEU”) is an international organization including five countries – the Russian Federation, Belarus, Kazakhstan, Armenia and Kyrgyzstan, which is intended to create a “Single Economic Space” in the former Soviet countries. Within its framework, a number of legal acts were adopted, in accordance with which the EAEU member countries agreed to ensure the safety of goods . This is to be achieved by virtue of ensuring compliance of goods and manufacturing conditions with the requirements of technical regulations (hereinafter referred to as the “TRs”) implemented on the territories of the states which are parties to the organization . Such TRs apply to goods of both national and foreign origin. The confirmation of conformity of goods with the safety requirements established by TRs shall inter alia be made by means of labelling the goods with an EAC logo.

Fedor Kozlov, Svetlana Seregina

non-tariff measures
en, ru
Obligations of importers supplying goods to territory of Russia with regard to labelling products
25-03-2020

The Eurasian Economic Union (hereinafter referred to as the “EAEU”) is an international organization including five countries – the Russian Federation, Belarus, Kazakhstan, Armenia and Kyrgyzstan, which is intended to create a “Single Economic Space” in the former Soviet countries. Within its framework, a number of legal acts were adopted, in accordance with which the EAEU member countries agreed to ensure the safety of goods . This is to be achieved by virtue of ensuring compliance of goods and manufacturing conditions with the requirements of technical regulations (hereinafter referred to as the “TRs”) implemented on the territories of the states which are parties to the organization . Such TRs apply to goods of both national and foreign origin. The confirmation of conformity of goods with the safety requirements established by TRs shall inter alia be made by means of labelling the goods with an EAC logo.

Fedor Kozlov, Svetlana Seregina

non-tariff measures
en
Export and import process in India
25-03-2020

India is a developing country and one of the biggest economies in the world. There is a huge potential for international trade! Export and import processes are an important part of international trade and should be thoroughly planned in advance. In this article, we provide a step-by-step overview of what should be considered to ensure compliance with regulations and successful export and import processes in India.

Paresh Solanki

customs formalities
en
Export and import process in India
25-03-2020

India is a developing country and one of the biggest economies in the world. There is a huge potential for international trade! Export and import processes are an important part of international trade and should be thoroughly planned in advance. In this article, we provide a step-by-step overview of what should be considered to ensure compliance with regulations and successful export and import processes in India.

Paresh Solanki

customs formalities
en
Postal Challenges: The Import of Low Value Consignments from 2021 in the EU
25-03-2020

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Milda Stravinskė

e-commerce
en
Postal Challenges: The Import of Low Value Consignments from 2021 in the EU
25-03-2020

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

Milda Stravinskė

e-commerce
en, lt
Tariff preferences and human rights
25-03-2020

The European Union's Generalised Scheme of Preferences helps developing countries by making it easier for them to export their products to the EU. This is done in the form of reduced tariffs for their goods when entering the EU market. However, the reduction is granted only if certain conditions are met. In this article, we overview a recent case of withdrawing preferences from one country which failed to meet the conditions. It is important for EU importers to monitor such changes because higher import duties will be applicable after the withdrawal is enforced.

Andrius Košel

origin
en, lt
Tariff preferences and human rights
25-03-2020

The European Union's Generalised Scheme of Preferences helps developing countries by making it easier for them to export their products to the EU. This is done in the form of reduced tariffs for their goods when entering the EU market. However, the reduction is granted only if certain conditions are met. In this article, we overview a recent case of withdrawing preferences from one country which failed to meet the conditions. It is important for EU importers to monitor such changes because higher import duties will be applicable after the withdrawal is enforced.

Andrius Košel

origin
en, ru
Lithuanian Customs Activity Report 2019
25-03-2020

The Lithuanian Customs annually publishes the Customs Activity Report for the previous year. Let us take a look at some of the information in the report, starting with what, in our opinion, is the most important for the business - the results of the on-the-spot post-clearance audits, showing where the business make costly mistakes.

Enrika Naujokė

customs administrations and other authorities
en, ru
Lithuanian Customs Activity Report 2019
25-03-2020

The Lithuanian Customs annually publishes the Customs Activity Report for the previous year. Let us take a look at some of the information in the report, starting with what, in our opinion, is the most important for the business - the results of the on-the-spot post-clearance audits, showing where the business make costly mistakes.

Enrika Naujokė

customs administrations and other authorities
en
EU Law: March 2020
24-03-2020

In March (till 23.3.2020) there are news related to COVID-19 measures, tariff classification, preferential origin, antidumping/ countervailing duty, and tariff quotas.

Customs Practitioners Association

national legislation
en
EU Law: March 2020
24-03-2020

In March (till 23.3.2020) there are news related to COVID-19 measures, tariff classification, preferential origin, antidumping/ countervailing duty, and tariff quotas.

Customs Practitioners Association

national legislation
en
EU Law: February 2020
23-03-2020

In February there are news related to international conventions and agreements, tariff classification, preferential origin, antidumping, excise goods, and the Court of Justice of the European Union.

Customs Practitioners Association

national legislation
en
EU Law: February 2020
23-03-2020

In February there are news related to international conventions and agreements, tariff classification, preferential origin, antidumping, excise goods, and the Court of Justice of the European Union.

Customs Practitioners Association

national legislation
en
EU Law: January 2020
23-03-2020

In January there were news related to Brexit, preferential origin, tariff quotas, antidumping duty, and non-tariff measures.

Customs Practitioners Association

national legislation
en
EU Law: January 2020
23-03-2020

In January there were news related to Brexit, preferential origin, tariff quotas, antidumping duty, and non-tariff measures.

Customs Practitioners Association

national legislation
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