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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 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, 

The ever-changing environment of international trade constantly creates new challenges for traders and practitioners of customs law. Many of them are covered in this bimonthly journal which has already reached the 10th issue. 

This issue focuses on various topics, one of which covers the complex and crucial aspects of rules of origin. The authors discuss the application of these rules under preferential trade agreements and the actual practices relating to their application in the EU Member States. Regulation of specific customs procedures in the EU such as inward and outward processing is another topic. Non-tariff regulation of international trade operations which, due to its diversity, is a common “headache” for business. In this issue, authors deal with packaging issues, the application of the "CE" marking regime and the import of dangerous products. And of course, there is compliance. In addition to these topics, we present country-specific news and overviews covering Ukraine, Northern Ireland (UK) and Canada.

Finally, I would like to draw your attention to one particular article in this issue. After evaluating the experience of the authors of the CCRM journal, for the first time, we share insights relevant to all future writers and authors on how to write a practical article on customs. We also provide advice on developing professional competence in customs law, such as what to look for and where to focus attention on. See the article by A. Buckley “Acquiring customs competence: What is the process?” in the “Knowledge” section.

Please enjoy reading and do not forget to leave us your feedback under info@lcpa.lt!

Dr. Gediminas Valantiejus
Member of the Editorial Board

en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

taxes
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

taxes
en
Ukraine news: August/ September 2021
28-09-2021

News in international trade in September at a glance: 2022 duty rates on imports from the EU; new safeguard and anti-dumping measures were established on imports of cement, wires and cables; new safeguard and anti-dumping investigations on imports of PVC profile and PVC windowsill boards, aluminum ladders, seamless cold-drawn and cold-rolled pipes; e-service for submitting an application for AEO authorization.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine news: August/ September 2021
28-09-2021

News in international trade in September at a glance: 2022 duty rates on imports from the EU; new safeguard and anti-dumping measures were established on imports of cement, wires and cables; new safeguard and anti-dumping investigations on imports of PVC profile and PVC windowsill boards, aluminum ladders, seamless cold-drawn and cold-rolled pipes; e-service for submitting an application for AEO authorization.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

origin of goods
en
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

origin of goods
en
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

taxes
en
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

taxes
en
EU law news: August/ September 2021
25-09-2021

News in week 38: amendments of TIR Convention relating to the eTIR procedure; Commission proposes new EU Generalised Scheme of Preferences; anti-dumping and countervailing measures concerning imports of electrolytic chromium coated steel products and certain rainbow trout; amendments of regulations as regards the entry into the Union of consignments of certain animals and products of animal origin; and more news!

Customs Practitioners Association

law national
en
EU law news: August/ September 2021
25-09-2021

News in week 38: amendments of TIR Convention relating to the eTIR procedure; Commission proposes new EU Generalised Scheme of Preferences; anti-dumping and countervailing measures concerning imports of electrolytic chromium coated steel products and certain rainbow trout; amendments of regulations as regards the entry into the Union of consignments of certain animals and products of animal origin; and more news!

Customs Practitioners Association

law national
en
Northern Ireland: a case study on import-export customs formalities
25-09-2021

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

customs clearance: export, customs clearance: import
en
Northern Ireland: a case study on import-export customs formalities
25-09-2021

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

customs clearance: export, customs clearance: import
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin of goods
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

origin of goods
en, lt, ru
Favourite article on customs and tips for writing an article
18-09-2021

What is your favourite article on customs? What advice would you give to the author writing the first practical (non-academic) article? In this overview, you will learn the views shared during the 7th Authors’ Meeting, which took place on 26 August 2021.

Customs Practitioners Association

sources of knowledge
en, lt, ru
Favourite article on customs and tips for writing an article
18-09-2021

What is your favourite article on customs? What advice would you give to the author writing the first practical (non-academic) article? In this overview, you will learn the views shared during the 7th Authors’ Meeting, which took place on 26 August 2021.

Customs Practitioners Association

sources of knowledge
en
Inward processing procedure in the EU: the basics
18-09-2021

We continue the overview of tax-saving possibilities for economic operators provided in the Union Customs Code (see Outward processing procedure in the EU: the basics). In this article, we focus on the inward processing procedure - how it works, the benefits, what is necessary, and point out some special features. Finally, we look at the recently updated European Commission Guidance for trade on special procedures.

Mara Valdemarca

customs clearance: import
en
Inward processing procedure in the EU: the basics
18-09-2021

We continue the overview of tax-saving possibilities for economic operators provided in the Union Customs Code (see Outward processing procedure in the EU: the basics). In this article, we focus on the inward processing procedure - how it works, the benefits, what is necessary, and point out some special features. Finally, we look at the recently updated European Commission Guidance for trade on special procedures.

Mara Valdemarca

customs clearance: import
en
Outward processing procedure in the EU: the basics
11-09-2021

Everyone entering the import-export sector should be aware of the variety of customs procedures to work in the most efficient way and satisfy their economic needs. Outward and inward processing are two of the often-used procedures that can help you pass through the borders paying less duties or no duties at all. In this article, we overview EU’s Customs Decisions System and focus on one of 22 authorizations that might be applied there – the outward processing. In the following article, we will continue the topic by looking at inward processing.

Mara Valdemarca

customs clearance: export, customs clearance: import
en
Outward processing procedure in the EU: the basics
11-09-2021

Everyone entering the import-export sector should be aware of the variety of customs procedures to work in the most efficient way and satisfy their economic needs. Outward and inward processing are two of the often-used procedures that can help you pass through the borders paying less duties or no duties at all. In this article, we overview EU’s Customs Decisions System and focus on one of 22 authorizations that might be applied there – the outward processing. In the following article, we will continue the topic by looking at inward processing.

Mara Valdemarca

customs clearance: export, customs clearance: import
en
Trade defence instruments (TDIs): what EU importers and exporters should know
11-09-2021

The European Commission has published its 39th Annual Report on the use of trade defence instruments (TDIs) in 2020. The TDIs are applied to prevent unfair trade practices, mainly cheap imports due to dumping or subsidies, which harm EU producers. However, EU importers, especially SMEs, are often caught by a newly launched TDI unprepared and not aware of the unfair trade. The price of unawareness is high - the amount of import duties to be paid may be similar to the price of the goods themselves.

Enrika Naujokė

taxes
en
Trade defence instruments (TDIs): what EU importers and exporters should know
11-09-2021

The European Commission has published its 39th Annual Report on the use of trade defence instruments (TDIs) in 2020. The TDIs are applied to prevent unfair trade practices, mainly cheap imports due to dumping or subsidies, which harm EU producers. However, EU importers, especially SMEs, are often caught by a newly launched TDI unprepared and not aware of the unfair trade. The price of unawareness is high - the amount of import duties to be paid may be similar to the price of the goods themselves.

Enrika Naujokė

taxes
en
Canada: where the EU (or other country) exporter acts as the importer of record
04-09-2021

Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.

Peter Mitchell

customs clearance: import
en
Canada: where the EU (or other country) exporter acts as the importer of record
04-09-2021

Are you planning to export your goods to Canada? In this article, we overview some of the important points for you to consider: free trade agreements, the federal goods and services tax (the Canadian VAT), and we focus on the situation where the exporter (a non-resident of Canada) acts as an importer of record.

Peter Mitchell

customs clearance: import
en
Why is it important to control wood packaging material?
04-09-2021

We often do not even think that the wood packaging material (WPM) used in trade to support, strengthen, and transport any production can pose any threat. However, there is a huge threat. Pests can spread with WPM. These harmful organisms do not choose - parks, private gardens, private yards with cultivated vegetation, or forest. Once in the country and under the right conditions, pests spread very quickly, and it is extremely difficult to eradicate them. The fight against already existing pests causes severe economic, emotional damage by cutting down and destroying all trees that are infected, regardless of where they grow and the value they have.

Vilma Mikelaitienė

restrictions and prohibitions
en
Why is it important to control wood packaging material?
04-09-2021

We often do not even think that the wood packaging material (WPM) used in trade to support, strengthen, and transport any production can pose any threat. However, there is a huge threat. Pests can spread with WPM. These harmful organisms do not choose - parks, private gardens, private yards with cultivated vegetation, or forest. Once in the country and under the right conditions, pests spread very quickly, and it is extremely difficult to eradicate them. The fight against already existing pests causes severe economic, emotional damage by cutting down and destroying all trees that are infected, regardless of where they grow and the value they have.

Vilma Mikelaitienė

restrictions and prohibitions
en
EU-UK trade 2021 – Top 5 customs compliance mistakes and how to avoid them
02-09-2021

For businesses trading between the EU and UK, 2021 has been a year of change. The various easements introduced by HMRC with the aim to phase in the changes caused more confusion. With three months left to the year, take a look at the top 5 common mistakes made by businesses this year and read about how you can avoid them.

Jessica Yang, Toby Spink

risk management
en
EU-UK trade 2021 – Top 5 customs compliance mistakes and how to avoid them
02-09-2021

For businesses trading between the EU and UK, 2021 has been a year of change. The various easements introduced by HMRC with the aim to phase in the changes caused more confusion. With three months left to the year, take a look at the top 5 common mistakes made by businesses this year and read about how you can avoid them.

Jessica Yang, Toby Spink

risk management
en
Acquiring customs competence: What is the process?
24-08-2021

The removal of the World’s 5th largest economy (the UK) from the EU Single Market faced all European countries with an unprecedented challenge – to rapidly develop business understanding and expert competence in customs, trade and international regulation – in an environment where the progressive liberalisation of trade had effectively depleted customs expertise over a period of 50 years. Brexit also presents us with a unique opportunity to address some key questions in training.

Anthony Buckley

sources of knowledge
en
Acquiring customs competence: What is the process?
24-08-2021

The removal of the World’s 5th largest economy (the UK) from the EU Single Market faced all European countries with an unprecedented challenge – to rapidly develop business understanding and expert competence in customs, trade and international regulation – in an environment where the progressive liberalisation of trade had effectively depleted customs expertise over a period of 50 years. Brexit also presents us with a unique opportunity to address some key questions in training.

Anthony Buckley

sources of knowledge
en
EU CE marking: requirements, the responsibility of the importer, actions in case of non-compliance
21-08-2021

Editorial word. We keep hearing stories of products, such as massage chairs, plush toys, 'stuck' in customs and not allowed into the EU market due to incorrect or non-existent CE marking. What should be known to EU importers to prevent such situations? Mr. Arvydas Naina, Head of the Market Surveillance Planning and Risk Assessment Division, State Consumer Rights Protection Authority (SCRPA), Lithuania, kindly agreed to answer related questions.

Arvydas Naina

restrictions and prohibitions
en
EU CE marking: requirements, the responsibility of the importer, actions in case of non-compliance
21-08-2021

Editorial word. We keep hearing stories of products, such as massage chairs, plush toys, 'stuck' in customs and not allowed into the EU market due to incorrect or non-existent CE marking. What should be known to EU importers to prevent such situations? Mr. Arvydas Naina, Head of the Market Surveillance Planning and Risk Assessment Division, State Consumer Rights Protection Authority (SCRPA), Lithuania, kindly agreed to answer related questions.

Arvydas Naina

restrictions and prohibitions
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