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 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
Samuel Draginich, Amazon EU, Luxembourg
Ira Reese, Global Security and Innovative Solutions, the USA
Mark Rowbotham, Portcullis ISC, the UK
Omer Wagner, Israel
Svitlana Siurik, Belgium
We will be happy to answer your questions. Contact us: info@customslcear.net
Best regards,
Editorial Board
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
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
Dear Reader,
As part of Issue 7 of this journal, we are excited to invite you to a webinar to meet editors of journals/ magazines on customs from around the world! On 29 April 2021, you will have the unique opportunity to meet editors of WCO News (global), World Customs Journal (global), Foreign Trade (Germany), LEX Portus (Ukraine), Customs-Digital (Germany), Muitų teisė praktikams (Lithuania), this journal (Europe), and editors of two more journals are expected to join! Learn more.
In advance to the webinar, you can already meet Dr. Borys Kormych, editor of “Lex Portus” journal. His article “Lex portus” fueling discussion on Customs in Ukraine and the EU contains interesting facts about the journal as well as customs developments in Ukraine, for instance, the extensive practice of customs appeals. On the topic, in the section covering "Case-law", you can read about the case-law in Lithuania and the concept of customs debtor. An overview of this year’s first ruling of the Court of Justice of the European Union on the interpretation of the Combined Nomenclature is also included.
Please note that there is another event taking place on 22 April 2021. It is an online meeting of the authors of the CCRM journal. We welcome you to contribute an article to the journal to receive your invitation to participate. You can access a summary of what was discussed in the previous meeting in the article Customs-related databases. In this issue of the journal, the topics of data, databases and digitalisation are addressed from various perspectives. Read the articles to learn about WCO new online tool, ICS2 system, external data for Customs risk management, and digital transformation of Customs in Switzerland.
Another topic of focus is EU-UK trade. A lot of practical challenges remain to be discussed and clarified. Read about these ongoing issues from the first months of Brexit and learn answers to questions: When is it beneficial to claim preferential treatment using importers' knowledge? How to import a car from the UK to Ireland? Do returned goods retain their EU or UK preferential origin? Additionally, watch the video on direct transport rule, which was prepared to answer the question: How to prove that the non-manipulation rule is met, if the goods originating in Ukraine under the UA-UK trade agreement are unloaded and stored in a customs warehouse in Lithuania after export?
The section “Overviews and comments” starts with two great articles explaining the roles of the “soft” and of the “hard” law. The law is a complex subject, as illustrated by the article on U.S. Export Administration Regulations (EAR) - many trade compliance professionals are not aware that its scope can extend to shipments that do not physically involve the U.S.! See other parts of the section for more topics covered in this issue.
Enjoy reading and leave us your feedback under each article, or email them to info@lcpa.lt. We look forward to meeting you at the upcoming events!
Enrika Naujokė
Member of the editorial board
News in week 13. Judgements of the Court of Justice of the European Union: tariff classification of bank note validator and cash boxes (headings 8472 and 9031), inward processing and failure … to present goods to customs, anti-dumping duties on imports of certain seamless pipes and tubes of iron or steel originating in the People’s Republic of China. Regulation imposing a definitive anti-dumping duty on imports of aluminium extrusions originating in the People’s Republic of China.
News in week 13. Judgements of the Court of Justice of the European Union: tariff classification of bank note validator and cash boxes (headings 8472 and 9031), inward processing and failure to present goods to customs, anti-dumping duties on imports of certain seamless pipes and tubes of iron or steel originating in the People’s Republic of China. Regulation imposing a definitive anti-dumping duty on imports of aluminium extrusions originating in the People’s Republic of China.
Get to know more about WCOTradeTools.org and watch a video with some practical applications on the platform. Benefit also from a promotional code on the purchase of your subscription!
Publications & Data Solutions Department - WCO
Get to know more about WCOTradeTools.org and watch a video with some practical applications on the platform. Benefit also from a promotional code on the purchase of your subscription!
Publications & Data Solutions Department - WCO
The Pan-European Network of Customs Practitioners (PEN-CP) has published a study that explores the data landscapes of the today’s customs world, marking yet another concrete highlight for the … world’s first innovation-boosting customs network.
Dr. Toni Männistö , Juha Hintsa, Vladlen Tsikolenko
The Pan-European Network of Customs Practitioners (PEN-CP) has published a study that explores the data landscapes of the today’s customs world, marking yet another concrete highlight for the world’s first innovation-boosting customs network.
Dr. Toni Männistö , Juha Hintsa, Vladlen Tsikolenko
Sources of European Union (EU) law can be classified according to their binding nature. 'Hard law' defines binding legislation, and 'soft law' includes non-obligatory guidelines, recommendations, … opinions. Andrius Košel has published an excellent article on soft law and here we will examine hierarchy and types of hard law, as well as opportunities in its application.
Monika Bielskienė
Sources of European Union (EU) law can be classified according to their binding nature. 'Hard law' defines binding legislation, and 'soft law' includes non-obligatory guidelines, recommendations, opinions. Andrius Košel has published an excellent article on soft law and here we will examine hierarchy and types of hard law, as well as opportunities in its application.
Monika Bielskienė
In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly … evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.
Dr. Gediminas Valantiejus
In tax disputes with customs authorities, the question often arises as to whether a person in respect of whom a customs debt is calculated can be regarded as a customs debtor. This issue is particularly evident in cases where the person concerned did not import the taxable goods himself, but only indirectly or directly contributed to their importation. While in the European Union (EU) such issues are mainly regulated and covered by the Union Customs Code, in practice the implementation of EU customs law differs in various EU Member States, which sometimes even adopt their own national laws in this area. With this in mind, the article discusses the latest practice in Lithuania and the position of its national courts whether such an expansive interpretation of the concept of customs debtor is possible and in which cases.
Dr. Gediminas Valantiejus
The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express … courier and postal shipments transported by air. Looking at it from a French perspective.
Bertrand Rager
The purpose of this note is to introduce the new European Import Control System (ICS2) in the safety and security measures framework and the launch of its first "release 1" version for express courier and postal shipments transported by air. Looking at it from a French perspective.
Bertrand Rager
Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). … After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?
Enrika Naujokė , Jessica Yang
Reader's question. Is it possible to recover import duties if the imported goods are exported? For example, a Lithuanian company imports goods from China (releases them into free circulation). After a few months, it happens that unchanged goods are sold and exported to a company in Switzerland. In such a case, could the Lithuanian company apply for a refund of import duties? Because the goods were exported and the company itself, if it had foreseen that such a situation would arise, would not have released the goods for free circulation but would have placed them in a customs warehouse. We also operate in the UK, what would be the rules there in a similar situation?
Enrika Naujokė , Jessica Yang
‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct … payment of customs duties.
Ingrida Kemežienė
‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.
Ingrida Kemežienė
“It is important for us to provide the floor for discussion of issues important for scientists and practicing lawyers focusing on respective fields, for logistic and customs professionals.” - … Prof Dr Borys Kormych, the Editor in Chief of 'Lex Portus' journal, tells in an interview about the journal, shares insights from articles, provides interesting facts about the case-law (Ukraine has an extensive practice of customs appeals), and answers other questions.
Prof Dr Borys Kormych , Enrika Naujokė
“It is important for us to provide the floor for discussion of issues important for scientists and practicing lawyers focusing on respective fields, for logistic and customs professionals.” - Prof Dr Borys Kormych, the Editor in Chief of 'Lex Portus' journal, tells in an interview about the journal, shares insights from articles, provides interesting facts about the case-law (Ukraine has an extensive practice of customs appeals), and answers other questions.
Prof Dr Borys Kormych , Enrika Naujokė
What customs-related databases do you use, find the most useful and/ or the most interesting? An exchange on customs-related databases used worldwide took place on 18 February 2021 during the … 4th meeting of the authors of the CCRM journal. Why there is no comprehensive list of such databases? Herewith we could start the list! We would be happy to amend it with the databases you use, write to us: info@lcpa.lt
Customs Practitioners Association
What customs-related databases do you use, find the most useful and/ or the most interesting? An exchange on customs-related databases used worldwide took place on 18 February 2021 during the 4th meeting of the authors of the CCRM journal. Why there is no comprehensive list of such databases? Herewith we could start the list! We would be happy to amend it with the databases you use, write to us: info@lcpa.lt
Customs Practitioners Association
Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. … This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.
Jessica Yang
Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.
Jessica Yang
Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. … The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.
Kieran Gleeson
Importing a car from the UK has always seemed attractive as there is a much bigger choice than in Ireland, prices are very competitive, and anyone could travel freely to make their purchase. The currency exchange rate can also be favourable to Irish buyers. But importing a car from the UK has become more complicated in 2021 post Brexit. Here is an overview of the requirements for imports of cars to the Republic of Ireland from Great Britain and Northern Ireland.
Kieran Gleeson
Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention … of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.
Cyrille Chatail
Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.
Cyrille Chatail
While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can … extend to shipments that do not physically involve the U.S.
Samuel Draginich
While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can extend to shipments that do not physically involve the U.S.
Samuel Draginich
With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland … is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.
Thomas Woodtli
With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.
Thomas Woodtli
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