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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 grant access to all articles of the issue, in which your article is published, and 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 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

en
EU law news: March 2021
03-04-2021

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.

Customs Practitioners Association

national legislation
en
EU law news: March 2021
03-04-2021

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.

Customs Practitioners Association

national legislation
en, fr, lt
WCO releases new online tool to support actors in international trade: www.wcotradetools.org
31-03-2021

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

electronic systems; novel technologies
en, fr, lt
WCO releases new online tool to support actors in international trade: www.wcotradetools.org
31-03-2021

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

electronic systems; novel technologies
en
How to enhance customs risk management with external data?
27-03-2021

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, Dr. Juha Hintsa, Vladlen Tsikolenko

electronic systems; novel technologies
en
How to enhance customs risk management with external data?
27-03-2021

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, Dr. Juha Hintsa, Vladlen Tsikolenko

electronic systems; novel technologies
en, ru
EU hard law: hierarchy, types, and opportunities
27-03-2021

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

national legislation
en, ru
EU hard law: hierarchy, types, and opportunities
27-03-2021

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

national legislation
en
The concept of a customs debtor and the case-law in Lithuania
25-03-2021

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

customs duty and taxes
en
The concept of a customs debtor and the case-law in Lithuania
25-03-2021

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

customs duty and taxes
en
ICS2: the new European customs “Import Control System” just arriving!
18-03-2021

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

electronic systems; novel technologies
en
ICS2: the new European customs “Import Control System” just arriving!
18-03-2021

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

electronic systems; novel technologies
en
Cases of repayment of import duties (EU and UK)
18-03-2021

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

customs duty and taxes, release for free circulation procedure
en
Cases of repayment of import duties (EU and UK)
18-03-2021

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

customs duty and taxes, release for free circulation procedure
en, lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles
11-03-2021

‘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

tariff classification of goods
en, lt
Different duty tariffs: tractor towing broken-down or undamaged vehicles
11-03-2021

‘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

tariff classification of goods
en
“Lex portus” fueling discussion on customs in Ukraine and the EU
06-03-2021

“Thus, 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.” - 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.

Dr. Borys Kormych, Enrika Naujokė

studies and training
en
“Lex portus” fueling discussion on customs in Ukraine and the EU
06-03-2021

“Thus, 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.” - 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.

Dr. Borys Kormych, Enrika Naujokė

studies and training
en
Customs-related databases (4th Authors' Meeting)
01-03-2021

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

electronic systems; novel technologies
en
Customs-related databases (4th Authors' Meeting)
01-03-2021

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

electronic systems; novel technologies
en
EU law news: February 2021
27-02-2021

Monthly overview of customs-related legal acts, case law, notices published in the Official Journal of the EU, and information published by the European Commission and by the World Customs Organization.

Customs Practitioners Association

national legislation
en
EU law news: February 2021
27-02-2021

Monthly overview of customs-related legal acts, case law, notices published in the Official Journal of the EU, and information published by the European Commission and by the World Customs Organization.

Customs Practitioners Association

national legislation
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

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

origin of goods
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

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

origin of goods
en
UK car import to Ireland
25-02-2021

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

customs duty and taxes
en
UK car import to Ireland
25-02-2021

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

customs duty and taxes
en
One month of Brexit at the French 'smart border'
20-02-2021

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

en
One month of Brexit at the French 'smart border'
20-02-2021

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

en
U.S. export law between third countries
16-02-2021

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

export control
en
U.S. export law between third countries
16-02-2021

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

export control
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
15-02-2021

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

electronic systems; novel technologies
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
15-02-2021

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

electronic systems; novel technologies
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