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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 Readers, 

Welcome to the 8th edition of the Journal of Customs Compliance and Risk Management (“CCRM”). 

I’d like to take this opportunity to thank our existing readers for supporting CCRM and also our authors who have contributed their time to share knowledge for everyone’s benefit. Knowledge is power, without which customs professionals cannot function to their best ability. We are always keen to welcome new authors to make insightful and original contributions. Authors are invited to authors’ meetings that offer opportunities to network and exchange ideas. In the last meeting, we discussed how authors stay on top of customs updates, you can read a summary of their tips in this edition. The next meeting will take place in June. Please visit the landing page for the authors’ meeting for further information.

In this edition, you will find plenty of articles on the three pillars of customs: classification, origin and valuation. There are four articles on classification covering products from mechanical and electric appliances, solutions for cats against ticks, to office machines. For readers interested in the complexities of the Mexican Tariff, the article on the fifth pair of digits is for you. Origin continues to be a topical issue. There are three articles that analyse the basic principles of origin, specifically: Binding Origin Information, long-term supplier declaration, and the direct transport rule. Existing readers will notice a new section of CCRM, introducing the “A coffee break with…” series. In these articles, we interview a thought leader on a particular topic. Our first guest is Mette Azzam, who was the Senior Technical Officer focusing on origin at the World Customs Organization. The two articles on valuation are excellent reads. One focuses on the recent CJEU case on the DAF transaction price and actual transport costs that exceed it, the other discusses what sets Ukraine apart from other countries when it comes to customs valuation. Other EU updates are covered in our regular monthly EU law articles. 

As you are aware, this journal is aimed at customs professionals. For those in the customs brokerage field, we have a practical article on alternative proof of ending the transit procedure based on recent experience. For in-house customs practitioners, the two articles on managing costs are important reads. One deals with whether making customs declarations in-house is a good idea. The other informs businesses of the opportunity to reduce their post-Brexit customs duty bill in the UK by applying for a tariff suspension in June/July 2021. Speaking of Brexit, we also have an article on the new trading reality in Ireland. For readers considering utilising free zones, we secured an interview with the General Director of the Klaipėda Free Economic Zone Management Company to talk about the potential benefits. 

This journal has been working hard behind the scenes to collaborate with other customs journals following on from our event in April on global customs journals. You can read interviews with two editors in this edition. One with Jeffrey L. Snyder of the Global Trade and Customs Journal (“GTCJ”) and another one with Janine Lampprecht of Customs Digital. 

Whilst CCRM’s focus is predominately on the EU, we are expanding the breadth of our coverage to include more global topics. Such as the article on customs in the international context, as well as the article by Dr. David Widdowson (President, International Network of Customs Universities) on Managing customs risk and compliance: an integrated approach. 

Our authors enjoy engaging with the readers because, after all, a journal is not and should not be a one-way street. So, if you enjoyed reading a particular article or if you would like to share your thoughts and feedback, please leave your comment below the article, or email us at info@lcpa.lt. We look forward to hearing from you. 

Enjoy reading! 

Jessica Yang
Member of the Editorial Board

en
EU law news: May 2021
29-05-2021

News in week 21. WCO: two new instruments adopted by the Technical Committee on Customs Valuation concerning royalties and licence fees; note on the cross-border movement of vaccines; the 5th Global AEO Conference. EU: exclusion of imports of products originating in the United Kingdom from tariff quotas; representative prices in the poultrymeat and egg sectors; anti-dumping and anti-subsidy measures on imports of various goods; relief from import duties and VAT exemption granted for goods imported to assist to deal with the migration crisis.

Customs Practitioners Association

national legislation
en
EU law news: May 2021
29-05-2021

News in week 21. WCO: two new instruments adopted by the Technical Committee on Customs Valuation concerning royalties and licence fees; note on the cross-border movement of vaccines; the 5th Global AEO Conference. EU: exclusion of imports of products originating in the United Kingdom from tariff quotas; representative prices in the poultrymeat and egg sectors; anti-dumping and anti-subsidy measures on imports of various goods; relief from import duties and VAT exemption granted for goods imported to assist to deal with the migration crisis.

Customs Practitioners Association

national legislation
en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang, Toby Spink

customs duty and taxes
en
A chance for businesses to reduce their post-Brexit customs duty bill – UK tariff suspensions
22-05-2021

Exactly a year following the publication of the UK’s Global Tariff, the UK government announced on 20 May 2021 that the UK will launch its own tariff suspension scheme, tailored to the needs of UK businesses. This means legible goods will benefit from paying no customs duties upon import into the UK. As a UK business paying customs duties currently, this is a window of opportunity to apply for a tariff suspension to reduce your future customs duty bill. What does this mean in practice, and who can apply for this benefit?

Jessica Yang, Toby Spink

customs duty and taxes
en, ru
What's wrong with customs valuation in Ukraine?
22-05-2021

Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).

Dr. Ilona Mishchenko

customs value/valuation
en, ru
What's wrong with customs valuation in Ukraine?
22-05-2021

Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).

Dr. Ilona Mishchenko

customs value/valuation
en
Global Trade and Customs Journal for practitioners around the world
17-05-2021

Global Trade and Customs Journal (GTCJ) is a journal for practitioners around the world. It started 16 years ago. How was the idea born? What are the main topics covered in the GTCJ? What are the most challenging and rewarding aspects of being on the editorial board of the Journal? The general editor Jeffrey L. Snyder kindly agreed to answer these and other interview questions.

Jeffrey L. Snyder

studies and training
en
Global Trade and Customs Journal for practitioners around the world
17-05-2021

Global Trade and Customs Journal (GTCJ) is a journal for practitioners around the world. It started 16 years ago. How was the idea born? What are the main topics covered in the GTCJ? What are the most challenging and rewarding aspects of being on the editorial board of the Journal? The general editor Jeffrey L. Snyder kindly agreed to answer these and other interview questions.

Jeffrey L. Snyder

studies and training
en
CJEU: DAF transaction price and actual transport costs that exceed it
15-05-2021

The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.

Monika Bielskienė

customs value/valuation
en
CJEU: DAF transaction price and actual transport costs that exceed it
15-05-2021

The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.

Monika Bielskienė

customs value/valuation
en
Customs Digital - online magazine for digitization of customs
15-05-2021

Customs Digital is a newly launched magazine for customs practitioners in Europe. The editor Janine Lampprecht says: "We want to explain things simply, pragmatically, and clearly, and to generate interest in the digitization of customs. Our vision - to revolutionize the customs world and make IT easy to understand for customs practitioners". Learn more about the magazine reading the interview with Janine and watching a video record of the talk during the webinar 'Journals on Customs'.

Janine Lampprecht, Enrika Naujokė

electronic systems; novel technologies, studies and training
en
Customs Digital - online magazine for digitization of customs
15-05-2021

Customs Digital is a newly launched magazine for customs practitioners in Europe. The editor Janine Lampprecht says: "We want to explain things simply, pragmatically, and clearly, and to generate interest in the digitization of customs. Our vision - to revolutionize the customs world and make IT easy to understand for customs practitioners". Learn more about the magazine reading the interview with Janine and watching a video record of the talk during the webinar 'Journals on Customs'.

Janine Lampprecht, Enrika Naujokė

electronic systems; novel technologies, studies and training
en
Alternative proof of ending transit procedure
15-05-2021

In this article, we outline issues that holders of the procedure (who provide a guarantee to cover the amount of potential debt) might face in case the Union transit procedure or common transit procedure is not properly ended in the electronic customs systems. A real case, when the T1 transit procedure was not ended in Germany, and the goods were shipped to Russia, is provided as an example of an issue.

Enrika Naujokė

transit procedures
en
Alternative proof of ending transit procedure
15-05-2021

In this article, we outline issues that holders of the procedure (who provide a guarantee to cover the amount of potential debt) might face in case the Union transit procedure or common transit procedure is not properly ended in the electronic customs systems. A real case, when the T1 transit procedure was not ended in Germany, and the goods were shipped to Russia, is provided as an example of an issue.

Enrika Naujokė

transit procedures
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
15-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

tariff classification of goods
de, en
Customs tariff in simple terms: "mechanical and electric appliances"​ of​ chapters 84 and 85
15-05-2021

The mechanical engineering industry has a problem. Or more specifically the customs specialists at the respective companies. The departments of these companies can cooperate so well with each other and provide each other with important information for everyday work, but the customs tariff is and remains a sticking point. Simply because there is little background knowledge about it and also the limited offer of further education often focuses on the customs tariff in general. This is also one of the reasons why ERP master data around foreign trade is often not correctly maintained.

Thomas Woodtli

tariff classification of goods
en
Customs news in our countries. How do we stay on top of them?
08-05-2021

To stay compliant means to keep up with regulatory changes. How do we stay on top of сustoms-related legal changes and other news? What are the most preferred communication channels? In this article, we summarise what authors of the CCRM journal shared during the 5th Authors’ Meeting on 22 April 2021: the enormous volume of statutory instruments due to Brexit, the convenience of the U.S. federal register, the importance of support bubbles, useful news alerts from social media, and much more!

Customs Practitioners Association

studies and training
en
Customs news in our countries. How do we stay on top of them?
08-05-2021

To stay compliant means to keep up with regulatory changes. How do we stay on top of сustoms-related legal changes and other news? What are the most preferred communication channels? In this article, we summarise what authors of the CCRM journal shared during the 5th Authors’ Meeting on 22 April 2021: the enormous volume of statutory instruments due to Brexit, the convenience of the U.S. federal register, the importance of support bubbles, useful news alerts from social media, and much more!

Customs Practitioners Association

studies and training
en
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

tariff classification of goods
en
Classification of solution for cats against ticks
08-05-2021

In this article, we review the judgment of the Court of Justice of the European Union (CJEU), in which the goods relevant at this time of year are examined, namely tariff classification of spot-on solution for cats against fleas and ticks. One of the questions raised was whether permission to place a product on the market as a veterinary medicinal product means that the product should be classified as a medicinal product in the Combined Nomenclature.

Eglė Pučkuvienė

tariff classification of goods
en
EU law news: April 2021
01-05-2021

News in week 17: Trade and Cooperation Agreement between the EU and the UK enters into force on 1 May 2021; additional customs duties on imports of certain products originating in the USA; Commission public consultation on the Union Customs Code; read for more news.

Customs Practitioners Association

national legislation
en
EU law news: April 2021
01-05-2021

News in week 17: Trade and Cooperation Agreement between the EU and the UK enters into force on 1 May 2021; additional customs duties on imports of certain products originating in the USA; Commission public consultation on the Union Customs Code; read for more news.

Customs Practitioners Association

national legislation
en
Trade agreements: the direct transport rule
01-05-2021

One of the conditions of a trade agreement is that goods must travel directly between the signatory countries. How is the direct transport rule enforced in practice? This article provides an overview of the answers based on the experience of local practitioners from Lithuania, the United Kingdom, Switzerland, Ukraine, Mexico, and Vietnam.

Customs Practitioners Association

origin of goods
en
Trade agreements: the direct transport rule
01-05-2021

One of the conditions of a trade agreement is that goods must travel directly between the signatory countries. How is the direct transport rule enforced in practice? This article provides an overview of the answers based on the experience of local practitioners from Lithuania, the United Kingdom, Switzerland, Ukraine, Mexico, and Vietnam.

Customs Practitioners Association

origin of goods
en
After Brexit – the new trading reality in Ireland
27-04-2021

It has often been said that a cast-iron rule of international trade is that we tend to trade most with the countries in our immediate vicinity. This is very much true of Ireland’s trading relationship with the United Kingdom. This article looks at some of the main aspects of the new trading environment that Irish companies have to contend with.

Dr. David Savage

en
After Brexit – the new trading reality in Ireland
27-04-2021

It has often been said that a cast-iron rule of international trade is that we tend to trade most with the countries in our immediate vicinity. This is very much true of Ireland’s trading relationship with the United Kingdom. This article looks at some of the main aspects of the new trading environment that Irish companies have to contend with.

Dr. David Savage

en
Klaipeda FEZ: benefits of free zones for business, activity standards
24-04-2021

We are talking to Eimantas Kiudulas, the General Director of Klaipėda Free Economic Zone Management Company, about the benefits of free zones for businesses, the differences and similarities of these zones in various countries, membership in international organizations, and the importance of compliance with international standards.

Eimantas Kiudulas

storage
en
Klaipeda FEZ: benefits of free zones for business, activity standards
24-04-2021

We are talking to Eimantas Kiudulas, the General Director of Klaipėda Free Economic Zone Management Company, about the benefits of free zones for businesses, the differences and similarities of these zones in various countries, membership in international organizations, and the importance of compliance with international standards.

Eimantas Kiudulas

storage
en
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

tariff classification of goods
en
Office machine or checking instrument?
24-04-2021

Is the banknote validator classified as an office machine or as a measuring or checking instrument? The situation is interesting in that two Binding Tariff Information (hereinafter – BTI) decisions have been taken on identical goods. According to one of them, this product falls in CN heading 8472 (office machines), while according to the second decision, it is CN heading 9031 (measuring or checking instruments). The Commission classified the product under heading 8472 of the CN by means of an Implementing Regulation. Is such classification correct and valid? The Court of Justice of the European Union (hereinafter – CJEU) answered the question and provided clarification.

Evelina Liaubaitė

tariff classification of goods
en
An introduction to Binding Origin Information
20-04-2021

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

Mette Werdelin Azzam

origin of goods
en
An introduction to Binding Origin Information
20-04-2021

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

Mette Werdelin Azzam

origin of goods
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