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About the journal

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, 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.

The editorial board:
Enrika Naujokė, LCPA, Lithuania
Dr Gediminas Valantiejus, LCPA, 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
Jessica Yang, JY XBorder Consulting Ltd, Switzerland/the United Kingdom
Samuel Draginich, Amazon EU, Luxembourg

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,

Welcome to the 12th issue of CCRM Journal. As this is December/January issue, I would like to congratulate you on the 2022 International Customs Day on behalf of our Editorial Board and wish you all the best in all your endeavours!

As you may know, the WCO has dedicated this year to scaling up Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem. From the WCO perspective, recent developments of customs IT systems have enhanced the issues relating to data ethics, such as privacy, commercial secrecy, and regulations for data processing by authorities. At the same time, the building of a customs data ecosystem goes far beyond mere standardisation and intra-organisational data management, embracing transparency and interactions with other public and private actors.

From this point, I would like to draw your attention to the article Customs valuation IS: rules and practice of using the data written by Enrika Naujokė, where she presents insight into the usage of data stored in the Lithuanian national customs valuation information system and related importers rights in cases of valuation disputes. The usage of customs valuation databases has proved to be a sensitive issue, apparently due to different approaches of customs and traders regarding whether there are grounds for reasonable doubts in declared value. Eventually, there is a very narrow margin between utilising such databases as a risk assessment tool and making decisions on value adjustments. 

Continuing the digital transformation topic, Dr Momchil Antov describes advantages and possibilities for applying e-CMR within the frameworks of different customs procedures, given the experience of countries already implementing respective Protocol to the CMR Convention. At the same time, Peter Mitchell provides a detailed overview of online resources available for customs brokers and traders in Canada for tariff classification, adjustments to transaction value, the origin of goods, commercial invoice, customs accounting declaration, calculation of duties, and GST.

In addition, this issue offers two articles reviewing practical aspects of filling out customs declarations regarding the correlation between SAD boxes and data elements of electronic customs declarations and peculiarities of procedure codes utilisation while filling out SAD box 37.

Another important January 'event' for all customs practitioners is, obviously, the introduction of the 2022 revision of Harmonised System and the respective new version of the EU Combined Nomenclature, which is addressed in the article Combined Nomenclature 2022 by Eglė Pučkuvienė and Virginija Dordzikienė. Also, Jonas Sakalauskas analyses the CJEU decision answering the question of how a subsequent change in the tariff classification of a product affects the imposed anti-dumping measures.

The latter reminds us that current international trade faces a growing number of non-tariff barriers and trade restrictions of different forms, which requires traders to make additional efforts on compliance. The present CCRM issue provides you with a number of fresh insights into the field. Lourdes Catrain and Eleni Theodoropoulou review the recent court rulings on the EU ‘Blocking Regulation’ alongside some practical considerations on its further application. The issue may become even more topical as the present political tensions in Europe and beyond may soon result in additional sanctions and restrictions. At the same time, Jovita Dobrovalskienė points out that it is essential to know the active trade defence instruments applied and to be aware of ongoing anti-dumping and anti-subsidy investigations, which may reduce compliance costs and risks of unintended non-compliance in the future.

The knowledge section of the issue is devoted to the 2nd Global Webinar ‘Books on Customs’ held by CustomsClear on December 16, 2021, which has become an outstanding event gathering most influencing authors writing on customs-related topics. The section opens with an interview with the leading trade facilitation expert Prof Andrew Grainger on his new book Cross-Border Logistics Operations Effective Trade Facilitation and Border Management, which focuses on a better understanding of international logistics operational and legal aspects given the current demands of globalisation. It is then recommended to read insights by Prof Hans-Michael Wolffgang, the author of an absolute classic of customs literature, Textbook of European Customs Law, the first edition of which was published 30 years ago and for now has 10 editions. Last but not least, Dr Momchil Antov, the author of the fascinating book Customs Representation, discusses the recent developments in Bulgarian customs affairs.

I sincerely hope you enjoy this CCRM issue.

Prof Dr Borys Kormych
Member of the Editorial Board

 

en
EU law news: December 21/January 22
30-01-2022

News in week 4: International Customs Day 2022; UCC Work Programme Progress Report 2021 on progress in developing electronic systems; EU refers China to WTO following its trade restrictions on Lithuania; EU challenges Egyptian import restrictions at the WTO; anti-dumping duty on imports of acesulfame potassium, and certain tube and pipe fittings, of iron or steel; and more news!

law national
en
EU law news: December 21/January 22
30-01-2022

News in week 4: International Customs Day 2022; UCC Work Programme Progress Report 2021 on progress in developing electronic systems; EU refers China to WTO following its trade restrictions on Lithuania; EU challenges Egyptian import restrictions at the WTO; anti-dumping duty on imports of acesulfame potassium, and certain tube and pipe fittings, of iron or steel; and more news!

law national
en
Customs declaration and the rules for filling it out in EU
30-01-2022

As future specialists start learning how to fill in the customs declaration, several questions often arise: are the ‘customs declaration’ and the ‘Single Administrative Document’ two names for the same declaration? Why do they have to learn to fill in both the SAD boxes and the data elements? How do they relate to each other? Let us answer those questions.

Laura Maleckienė

customs declaration
en
Customs declaration and the rules for filling it out in EU
30-01-2022

As future specialists start learning how to fill in the customs declaration, several questions often arise: are the ‘customs declaration’ and the ‘Single Administrative Document’ two names for the same declaration? Why do they have to learn to fill in both the SAD boxes and the data elements? How do they relate to each other? Let us answer those questions.

Laura Maleckienė

customs declaration
en
Filling out the SAD box 37 'Procedure'
30-01-2022

Customs declaration is defined as an act whereby a person indicates a wish to place goods under a given customs procedure. The data you need to provide to customs depends on the customs procedure you choose. Therefore, it is appropriate to start analysing the completion of the declaration from the customs procedure. This is the data element ‘1/1 Procedure’ of the electronic declaration or box 37 'Procedure' of the paper-based declaration, that is, the Single Administrative Document (SAD). In the future, the data element ‘1/1 Procedure’ will be replaced by two ten-digit data element codes: ‘1109001000 Requested procedure’ and ‘1109002000 Previous procedure’.

Laura Maleckienė

customs declaration
en
Filling out the SAD box 37 'Procedure'
30-01-2022

Customs declaration is defined as an act whereby a person indicates a wish to place goods under a given customs procedure. The data you need to provide to customs depends on the customs procedure you choose. Therefore, it is appropriate to start analysing the completion of the declaration from the customs procedure. This is the data element ‘1/1 Procedure’ of the electronic declaration or box 37 'Procedure' of the paper-based declaration, that is, the Single Administrative Document (SAD). In the future, the data element ‘1/1 Procedure’ will be replaced by two ten-digit data element codes: ‘1109001000 Requested procedure’ and ‘1109002000 Previous procedure’.

Laura Maleckienė

customs declaration
en
Customs-related online resources in Canada
26-01-2022

To provide proper customs information, an importer needs knowledge. Online resources make acquiring it easier than it used to be. We overview online resources available in Canada for tariff classification, adjustments to transaction value, the origin of goods, commercial invoice, customs accounting declaration, calculation of duties and GST. This information is also useful for European (and other) exporters who sell their goods to Canada and want to know more about the import requirements of the country of destination.

Peter Mitchell

e-customs
en
Customs-related online resources in Canada
26-01-2022

To provide proper customs information, an importer needs knowledge. Online resources make acquiring it easier than it used to be. We overview online resources available in Canada for tariff classification, adjustments to transaction value, the origin of goods, commercial invoice, customs accounting declaration, calculation of duties and GST. This information is also useful for European (and other) exporters who sell their goods to Canada and want to know more about the import requirements of the country of destination.

Peter Mitchell

e-customs
en
Ukraine news: December 2021/January 2022
26-01-2022

News in international trade at a glance: the duty-free limit for parcels has been raised to 150 Eur; the government announced an ambitious plan - five new FTAs; imports of some kinds of cheese subject to safeguard investigation; anti-dumping duty on imports of potato starch, wood panels and thermal insulation materials; abolition of excise stamps on certain types of alcoholic beverages.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine news: December 2021/January 2022
26-01-2022

News in international trade at a glance: the duty-free limit for parcels has been raised to 150 Eur; the government announced an ambitious plan - five new FTAs; imports of some kinds of cheese subject to safeguard investigation; anti-dumping duty on imports of potato starch, wood panels and thermal insulation materials; abolition of excise stamps on certain types of alcoholic beverages.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Possibilities for application of e-CMR
25-01-2022

The article highlights the trends in Europe regarding the application of electronic CMR consignment notes (e-CMR). Which countries use the e-CMR? Why other countries do not? What are the benefits of using e-CMR for import, export and transit of goods?

Assoc. Prof. Dr. Momchil Antov

customs clearance, e-customs
en
Possibilities for application of e-CMR
25-01-2022

The article highlights the trends in Europe regarding the application of electronic CMR consignment notes (e-CMR). Which countries use the e-CMR? Why other countries do not? What are the benefits of using e-CMR for import, export and transit of goods?

Assoc. Prof. Dr. Momchil Antov

customs clearance, e-customs
en
Blocking Regulation: the first step towards solving the conflict of laws between EU and US sanctions
25-01-2022

The Court of Justice of the EU has interpreted for the first time the Blocking Regulation. The ruling confirms that it is possible to terminate contracts with a US designated person without providing reasons. However, in civil proceedings it is for the EU party to prove that, when it sought to terminate a contract, it did not seek to comply with US sanctions in the absence of an authorisation by the European Commission.

Lourdes Catrain, Eleni Theodoropoulou

restrictions and prohibitions
en
Blocking Regulation: the first step towards solving the conflict of laws between EU and US sanctions
25-01-2022

The Court of Justice of the EU has interpreted for the first time the Blocking Regulation. The ruling confirms that it is possible to terminate contracts with a US designated person without providing reasons. However, in civil proceedings it is for the EU party to prove that, when it sought to terminate a contract, it did not seek to comply with US sanctions in the absence of an authorisation by the European Commission.

Lourdes Catrain, Eleni Theodoropoulou

restrictions and prohibitions
en
Point of view on some aspects of trade, customs and career
23-01-2022

Point of view on these aspects of trade, customs and career: Don’t just trade, provide global service. As a trader, respond positively to the role Customs plays within global trade. Six points to consider when planning your career as a customs advisor.

Ronnie Van Rooyen

export, import
en
Point of view on some aspects of trade, customs and career
23-01-2022

Point of view on these aspects of trade, customs and career: Don’t just trade, provide global service. As a trader, respond positively to the role Customs plays within global trade. Six points to consider when planning your career as a customs advisor.

Ronnie Van Rooyen

export, import
en
Customs valuation: interview with the author of the book
16-01-2022

Mark Neville is the author of a book on International Trade Laws of the US and is working on a new book on customs valuation. In an interview, Mark kindly shares information about the books and his philosophy of writing a book or an article.

Monika Bielskienė, Mark Neville

sources of knowledge
en
Customs valuation: interview with the author of the book
16-01-2022

Mark Neville is the author of a book on International Trade Laws of the US and is working on a new book on customs valuation. In an interview, Mark kindly shares information about the books and his philosophy of writing a book or an article.

Monika Bielskienė, Mark Neville

sources of knowledge
en
India - UK FTA: opportunities for businesses
09-01-2022

India has more than 20 Free Trade Agreements (FTAs) in place and is negotiating FTAs with many new trade partners. One of the important ongoing negotiations is the India-UK Enhanced Trade Partnership (ETP). What opportunities do FTAs open for businesses and what could be expected from the India-UK ETP?

Krishna Barad, Abhishek Singhania

trade policy
en
India - UK FTA: opportunities for businesses
09-01-2022

India has more than 20 Free Trade Agreements (FTAs) in place and is negotiating FTAs with many new trade partners. One of the important ongoing negotiations is the India-UK Enhanced Trade Partnership (ETP). What opportunities do FTAs open for businesses and what could be expected from the India-UK ETP?

Krishna Barad, Abhishek Singhania

trade policy
en
Customs valuation IS: rules and practice of using the data
09-01-2022

Importer’s questions: Does an importer have the possibility to learn the transaction values of identical or similar goods imported by other EU importers? How do customs apply those values at the time of customs clearance? In order to answer these questions, let’s take a look at a customs information system (IS) of an EU member state, where the customs valuation-related data are stored, and at the rules and the practice of using the data.

Enrika Naujokė

e-customs, value of goods
en
Customs valuation IS: rules and practice of using the data
09-01-2022

Importer’s questions: Does an importer have the possibility to learn the transaction values of identical or similar goods imported by other EU importers? How do customs apply those values at the time of customs clearance? In order to answer these questions, let’s take a look at a customs information system (IS) of an EU member state, where the customs valuation-related data are stored, and at the rules and the practice of using the data.

Enrika Naujokė

e-customs, value of goods
en
Do we have time to prepare for the introduction of trade defence measures?
31-12-2021

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

Jovita Dobrovalskienė

taxes, trade policy
en
Do we have time to prepare for the introduction of trade defence measures?
31-12-2021

Importers, especially small and medium-sized enterprises, are often unaware of trade defence instruments (TDIs) and face the consequences of newly introduced measures unprepared, thus incurring unforeseen costs. Is it possible to prepare for this and thus, albeit partially, manage the risks associated with the introduction of TDIs? One mean to manage such risks would be regular monitoring of the regulatory environment. Of course, this requires resources, but it is equally important to know the process and deadlines for setting the TDI, as well as why different sizes of measures apply to the same product imported from the same non-EU country and where to find the necessary information. Thus, this is to be discussed in the article.

Jovita Dobrovalskienė

taxes, trade policy
en
Cross-Border Logistics Operations: interview with the author of the book
26-12-2021

The newly released book “Cross-Border Logistics Operations: Effective trade facilitation and border management” discusses the role of customs and other border agencies within the wider context of logistics and supply chain management. We invite you to read an excerpt from the book on extensive compliance requirements and to watch the interview with the author Prof. Dr. Andrew Grainger.

Prof. Dr. Andrew Grainger, Anthony Buckley

compliance and risk management, sources of knowledge
en
Cross-Border Logistics Operations: interview with the author of the book
26-12-2021

The newly released book “Cross-Border Logistics Operations: Effective trade facilitation and border management” discusses the role of customs and other border agencies within the wider context of logistics and supply chain management. We invite you to read an excerpt from the book on extensive compliance requirements and to watch the interview with the author Prof. Dr. Andrew Grainger.

Prof. Dr. Andrew Grainger, Anthony Buckley

compliance and risk management, sources of knowledge
en
Textbook of European Customs Law: interview with the co-author of the book
26-12-2021

The first edition of the “Textbook of European Customs Law” was published 30 years ago. This year, the 10th edition was released. We talk to co-author Prof. Dr. Hans-Michael Wolffgang about the book, studies and why businesses should invest in the customs education of their employees.

Enrika Naujokė, Prof. Dr. Hans-Michael Wolffgang

law national, sources of knowledge
en
Textbook of European Customs Law: interview with the co-author of the book
26-12-2021

The first edition of the “Textbook of European Customs Law” was published 30 years ago. This year, the 10th edition was released. We talk to co-author Prof. Dr. Hans-Michael Wolffgang about the book, studies and why businesses should invest in the customs education of their employees.

Enrika Naujokė, Prof. Dr. Hans-Michael Wolffgang

law national, sources of knowledge
en
A book about customs representation: interview with the author
26-12-2021

Customs agents (brokers) play a significant role as intermediaries between importers/ exporters and customs. Dr. Momchil Antov wrote a book on the topic of customs representation. We talk to Mr. Antov about the book, customs developments in Bulgaria and what aspects should traders consider when hiring a customs broker.

Dr. David Savage, Assoc. Prof. Momchil Antov, Ph.D.

customs representation, sources of knowledge
en
A book about customs representation: interview with the author
26-12-2021

Customs agents (brokers) play a significant role as intermediaries between importers/ exporters and customs. Dr. Momchil Antov wrote a book on the topic of customs representation. We talk to Mr. Antov about the book, customs developments in Bulgaria and what aspects should traders consider when hiring a customs broker.

Dr. David Savage, Assoc. Prof. Momchil Antov, Ph.D.

customs representation, sources of knowledge
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature, applicable as of 1 January 2022, was adopted by the Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are many.

Eglė Pučkuvienė, Virginija Dordzikienė

classification, law national
en
Combined Nomenclature 2022
17-12-2021

The new version of the Combined Nomenclature, applicable as of 1 January 2022, was adopted by the Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are many.

Eglė Pučkuvienė, Virginija Dordzikienė

classification, law national
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