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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 Reader,

The speed at which information travels, we could say, is instantaneous, and so is its impact. The war started by Russia in Ukraine on the 24th of February, moved foreign trade and financial markets worldwide at an unprecedented pace, due to the many sanctions imposed and made countries and businesses reconsider with whom they deal and how they go about the situation. 

Brazil imports 85% of fertilisers, and Russia is responsible for 23% of these imports. This is one of the facts that makes Brazil choose to adopt a neutral position towards the war. Israel tends to choose the same position as well, in the opinion of Omer Wagner, which he expresses in the article ‘Non-government-controlled territories and free trade agreements’. In this article, the question is considered: what is the origin of a product manufactured in the territory de-facto controlled by another state? 

The origin of goods aspects is dealt with in two more articles. Ira Reese, in the article ‘Customs issues related to trade in purported forced labour,’ highlights customs challenges determining the origin of ‘Uighur cotton’ and concludes that 'countries may enact "feel good" laws forbidding the importation of such products and international bodies can develop guidelines and principles in commerce, but without the proper enforcement tools nothing can be accomplished unless these laws and guidelines can be enforced'. Thomas Woodtli, in the article ‘PEM Convention: application of the new rules of origin in the machinery sector’, draws attention to the application of the new transitional rules of origin. 

Thomas Woodli, who is starting his new role as Global Customs Expert at one of the world’s leading providers of diagnostic systems for hospitals, gave an interview where he answered the question: why seek a career as a customs specialist? The role of the customs specialist was also discussed during the 10th Authors’ Meeting, organised by CustomsClear. You will find a summary of the thoughts and insights of customs specialists from various countries in the article ‘War: How does it highlight the role of a customs specialist, and related challenges?’

You will certainly reflect once again on the impact of the war, reading the news published on the website of EBA European Business Association on martial law imposed in Ukraine, the abolishment of mandatory labelling of non-food products in Ukrainian during martial law, and the abolishment of the list of critical imports, and, especially, reading the Open Letter to international community in relation to the full-scale Russian aggression against Ukraine. The news is included in the ‘Ukraine customs-related news: February/March 2022’ by Iryna Pavlenko and Oleg Kyryievskyi.

Certainly, there are many more relevant topics for customs practitioners covered in this issue, such as the EU customs declarations and procedures, customs clearance in the UK, proposed changes in Indian Customs law, digitisation of customs processes in business, and phytosanitary, veterinary and sanitary import controls. 

I hope you will find new customs-related insights and knowledge in this issue. We would love to learn your thoughts, questions and feedback, so please leave your comment below an article on the CustomsClear platform, or email us at info@lcpa.lt. We always look forward to hearing from you!

Roberto Raya da Silva, São Paulo, Brazil
Member of the Editorial Board

en
Ukraine customs-related news: February/March 2022
31-03-2022

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine customs-related news: February/March 2022
31-03-2022

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
EU law news: February/March 2022
27-03-2022

News in week 12: a guidance Q&A document on EU's restrictive measures to respond to Russian aggression in Ukraine published; definitive anti-dumping duty on imports of calcium silicon originating in China; definitive countervailing and anti-dumping duties on imports of optical fibre cables originating in China (corrections of the regulation); protective measures on imports of bivalve molluscs from Turkey; amendments of REACH regulation; and more news!

law national
en
EU law news: February/March 2022
27-03-2022

News in week 12: a guidance Q&A document on EU's restrictive measures to respond to Russian aggression in Ukraine published; definitive anti-dumping duty on imports of calcium silicon originating in China; definitive countervailing and anti-dumping duties on imports of optical fibre cables originating in China (corrections of the regulation); protective measures on imports of bivalve molluscs from Turkey; amendments of REACH regulation; and more news!

law national
en
Import into the EU: peculiarities of the end-use procedure
27-03-2022

The end-use customs procedure can offer the benefit of an import duty relief when the goods are imported for a specific use, or it might be the only option to import certain goods. Let's look at the specifics of this procedure by answering the reader's question about the conditions for the import into the EU of propane gas, which will be used in the technological process of a manufacturing plant. We also provide an overview of the general import requirements for chemicals.

Alina Budrikienė, Jurgita Stanienė

customs clearance, customs declaration, restrictions and prohibitions
en
Import into the EU: peculiarities of the end-use procedure
27-03-2022

The end-use customs procedure can offer the benefit of an import duty relief when the goods are imported for a specific use, or it might be the only option to import certain goods. Let's look at the specifics of this procedure by answering the reader's question about the conditions for the import into the EU of propane gas, which will be used in the technological process of a manufacturing plant. We also provide an overview of the general import requirements for chemicals.

Alina Budrikienė, Jurgita Stanienė

customs clearance, customs declaration, restrictions and prohibitions
en
War: How does it highlight the role of a customs specialist, and related challenges?
27-03-2022

The war in Ukraine and all the wars and armed conflicts happening around the world highlight the role of customs and customs specialists, especially as it regards compliance with restrictions and prohibitions. Customs specialists must be not only active, but also proactive, so that bad hands do not get access to the tools they can use to cause suffering. Many other topic-related aspects were discussed, and views from various countries were shared during the 10th Authors’ Meeting, which took place on 17th March 2022.

restrictions and prohibitions, sources of knowledge
en
War: How does it highlight the role of a customs specialist, and related challenges?
27-03-2022

The war in Ukraine and all the wars and armed conflicts happening around the world highlight the role of customs and customs specialists, especially as it regards compliance with restrictions and prohibitions. Customs specialists must be not only active, but also proactive, so that bad hands do not get access to the tools they can use to cause suffering. Many other topic-related aspects were discussed, and views from various countries were shared during the 10th Authors’ Meeting, which took place on 17th March 2022.

restrictions and prohibitions, sources of knowledge
en
Retrospective termination of the export procedure in the EU
20-03-2022

Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.

Patrick Nieveler, Jovita Dobrovalskienė

export
en
Retrospective termination of the export procedure in the EU
20-03-2022

Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.

Patrick Nieveler, Jovita Dobrovalskienė

export
en
Changes in nature of transaction codes
20-03-2022

As of January 1st this year, the corresponding changes made by the European Commission in regard to the nature of transaction codes (see new codes in the Annex below) provided in the data element ‘Nature of transaction (8/5)’ of the customs declaration have affected many businesses, and many of them have questions about which transaction code is to be used instead of the previous ones.

Aivaras Kasperas

customs declaration
en
Changes in nature of transaction codes
20-03-2022

As of January 1st this year, the corresponding changes made by the European Commission in regard to the nature of transaction codes (see new codes in the Annex below) provided in the data element ‘Nature of transaction (8/5)’ of the customs declaration have affected many businesses, and many of them have questions about which transaction code is to be used instead of the previous ones.

Aivaras Kasperas

customs declaration
en
Phytosanitary, veterinary and sanitary import controls in various countries
20-03-2022

Any state that allows animals, plants or products of animal and plant origin to enter its territory shall establish additional measures aimed at protecting people, animals and plants from infection, pests and diseases. Having a similar purpose, these measures differ depending on the country of their application. The article offers examples of the use of such measures in some countries, in particular, the UK (where the IPAFFS system is replacing the EU's TRACES), Ukraine and the Eurasian Economic Union.

Dinesh Unadkat, Dr. Ilona Mishchenko

restrictions and prohibitions
en
Phytosanitary, veterinary and sanitary import controls in various countries
20-03-2022

Any state that allows animals, plants or products of animal and plant origin to enter its territory shall establish additional measures aimed at protecting people, animals and plants from infection, pests and diseases. Having a similar purpose, these measures differ depending on the country of their application. The article offers examples of the use of such measures in some countries, in particular, the UK (where the IPAFFS system is replacing the EU's TRACES), Ukraine and the Eurasian Economic Union.

Dinesh Unadkat, Dr. Ilona Mishchenko

restrictions and prohibitions
en
Digitisation of customs processes in business: best practices, challenges and the future
13-03-2022

Following the 9th author’s meeting held on 20 January 2022, this article distils the thoughts of eight participants on the important topic on digitisation of customs processes. They examine today’s trends and discuss what the future holds.

e-customs, sources of knowledge
en
Digitisation of customs processes in business: best practices, challenges and the future
13-03-2022

Following the 9th author’s meeting held on 20 January 2022, this article distils the thoughts of eight participants on the important topic on digitisation of customs processes. They examine today’s trends and discuss what the future holds.

e-customs, sources of knowledge
en
Entry of the previous document in the customs declaration
13-03-2022

The previous document shall be entered in box 40 of the customs declaration or in the data element (2/1). The correct declaration of these data is particularly important in the case of customs procedures such as transit, customs warehousing, temporary admission, inward processing. According to the information provided in this box, customs authorities control the discharge of the procedure, and failure to discharge the procedure properly may give rise to tax liability.

Laura Maleckienė

customs declaration
en
Entry of the previous document in the customs declaration
13-03-2022

The previous document shall be entered in box 40 of the customs declaration or in the data element (2/1). The correct declaration of these data is particularly important in the case of customs procedures such as transit, customs warehousing, temporary admission, inward processing. According to the information provided in this box, customs authorities control the discharge of the procedure, and failure to discharge the procedure properly may give rise to tax liability.

Laura Maleckienė

customs declaration
en
Entry of documents and additional information in the customs declaration
13-03-2022

One of the most important boxes of the customs declaration is the 44 (relevant data elements ‘Additional information (2/2)’, ‘Documents produced, certificates and authorisations, additional references (2/3)’ and others), which contains the documents based on which the customs declaration is completed. It also indicates certificates, permits, and other information that we will review in discussing practical examples.

Laura Maleckienė

customs declaration
en
Entry of documents and additional information in the customs declaration
13-03-2022

One of the most important boxes of the customs declaration is the 44 (relevant data elements ‘Additional information (2/2)’, ‘Documents produced, certificates and authorisations, additional references (2/3)’ and others), which contains the documents based on which the customs declaration is completed. It also indicates certificates, permits, and other information that we will review in discussing practical examples.

Laura Maleckienė

customs declaration
en
Sanctions: peace, security and human rights
06-03-2022

How to stop the war in Ukraine? Countries apply sanctions. Canada cut Russia and Belarus from the Most-Favoured-Nation Tariff treatment. In just one day, the EU released nine decisions and regulations concerning restrictive measures against Russia. Customs in Lithuania extended controls to check whether sanctioned banks were not used for payment. Many businesses, especially SMEs, for the first time, one way or another, have encountered the impact of sanctions. So what are sanctions? What are the related developments in general?

Enrika Naujokė

restrictions and prohibitions
en
Sanctions: peace, security and human rights
06-03-2022

How to stop the war in Ukraine? Countries apply sanctions. Canada cut Russia and Belarus from the Most-Favoured-Nation Tariff treatment. In just one day, the EU released nine decisions and regulations concerning restrictive measures against Russia. Customs in Lithuania extended controls to check whether sanctioned banks were not used for payment. Many businesses, especially SMEs, for the first time, one way or another, have encountered the impact of sanctions. So what are sanctions? What are the related developments in general?

Enrika Naujokė

restrictions and prohibitions
en
Customs issues related to trade in purported forced labor
03-03-2022

While many countries of the world find it morally correct to act regarding the importation of forced labor products, in the case of Xinjiang cotton the actions will be very difficult to achieve. Countries may enact “feel good” laws forbidding importation of such products and international bodies can develop guidelines and principles in commerce, but without the proper enforcement tools nothing can be accomplished unless these laws and guidelines can be enforced.

Ira Reese

origin of goods, restrictions and prohibitions
en
Customs issues related to trade in purported forced labor
03-03-2022

While many countries of the world find it morally correct to act regarding the importation of forced labor products, in the case of Xinjiang cotton the actions will be very difficult to achieve. Countries may enact “feel good” laws forbidding importation of such products and international bodies can develop guidelines and principles in commerce, but without the proper enforcement tools nothing can be accomplished unless these laws and guidelines can be enforced.

Ira Reese

origin of goods, restrictions and prohibitions
en
Non-government controlled territories and free trade agreements
28-02-2022

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

Omer Wagner

origin of goods
en
Non-government controlled territories and free trade agreements
28-02-2022

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

Omer Wagner

origin of goods
en
'Lex Portus' - the journal launched in Ukraine after the annexation of Crimea
27-02-2022

A year ago, we published an interview with Prof Dr Borys Kormych, with whom we have the honour of cooperating on the editorial board of the CCRM journal. We then discussed the 'Lex Portus' journal, which was started in Ukraine after the annexation of Crimea, to address, among other topics, the resulting legal challenges in transport, customs and border formalities. The war started by Russia in Ukraine sheds new light on many of the topics covered in the interview: the annexation of Crimea, the EU-Ukraine Association Agreement, work done in Ukraine to join the Convention on Common Transit Procedure, and more. We invite you to read the interview.

Prof Dr Borys Kormych, Enrika Naujokė

sources of knowledge
en
'Lex Portus' - the journal launched in Ukraine after the annexation of Crimea
27-02-2022

A year ago, we published an interview with Prof Dr Borys Kormych, with whom we have the honour of cooperating on the editorial board of the CCRM journal. We then discussed the 'Lex Portus' journal, which was started in Ukraine after the annexation of Crimea, to address, among other topics, the resulting legal challenges in transport, customs and border formalities. The war started by Russia in Ukraine sheds new light on many of the topics covered in the interview: the annexation of Crimea, the EU-Ukraine Association Agreement, work done in Ukraine to join the Convention on Common Transit Procedure, and more. We invite you to read the interview.

Prof Dr Borys Kormych, Enrika Naujokė

sources of knowledge
en
Why seek a career as a customs specialist? Interview with a Global Customs Expert
20-02-2022

Many people discover their profession as customs specialists by chance and realise that it is their life passion. It is not a profession one usually dreams of. But it is worthy to be dreamed of! In this series of articles, we talk to customs specialists from around the world to find out why this profession is so exciting for them. Today, we invite you to meet a global customs expert at one of the world’s leading providers of diagnostic systems for hospitals.

Thomas Woodtli, Enrika Naujokė

sources of knowledge
en
Why seek a career as a customs specialist? Interview with a Global Customs Expert
20-02-2022

Many people discover their profession as customs specialists by chance and realise that it is their life passion. It is not a profession one usually dreams of. But it is worthy to be dreamed of! In this series of articles, we talk to customs specialists from around the world to find out why this profession is so exciting for them. Today, we invite you to meet a global customs expert at one of the world’s leading providers of diagnostic systems for hospitals.

Thomas Woodtli, Enrika Naujokė

sources of knowledge
en
Proposed changes in Indian Customs Law: Key areas to keep an eye on!
17-02-2022

On February 1, 2022, the Government of India announced its Union Budget for the period April 2022 to March 2023 (the ‘Budget’). While the Budget has introduced many legislative changes pertaining to Indian taxes, this article captures the key proposed changes in Indian Customs laws which can have an impact on international trade and the supply chain.

Bhupender Singh

law national
en
Proposed changes in Indian Customs Law: Key areas to keep an eye on!
17-02-2022

On February 1, 2022, the Government of India announced its Union Budget for the period April 2022 to March 2023 (the ‘Budget’). While the Budget has introduced many legislative changes pertaining to Indian taxes, this article captures the key proposed changes in Indian Customs laws which can have an impact on international trade and the supply chain.

Bhupender Singh

law national
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