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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,

Welcome to CCRM Issue 16 for August/September 2022. In this issue you’ll find a return to fundamentals: a keen focus on compliance and risk management. It’s easy to diverge into disparate topics – and we should, to broaden our knowledge base – but it is crucial to never lose focus on the core topics. 

As we approach choppy economic waters now more than ever should businesses ensure their compliance programs are buttoned down. Risk of violations, which attracts enormous fines, may be more easily absorbed when times are good but when times are difficult every cent matters. Avoid unnecessary costs by being compliant. Additionally, as compliance practitioners we must remain aware we do not normally generate revenue for our employers – oftentimes we’re seen as an expensive – thus we must focus on robust solutions that utilize current resources. Do more with less, as the saying goes. 

Major topics covered in this issue include biggest compliance challenges faced in companies, managing compliance with the minefield of customs rules on the books, and customs-competent staffing. In the previous issue (15) there was an article ‘Financial consequences of indirect customs representation mode in the EU’ which provides a perspective from France; in this issue we provide the same case but from the perspective of the Netherlands. As compliance practitioners it is crucial we understand how compliance issues are viewed by different governments – the concept of national perception is important when creating country-specific compliance programs. 

We sincerely hope you enjoy the content of this issue. We’re always interested in contributions from other compliance practitioners, if you would like to get involved, please don’t hesitate to reach out to info@lcpa.lt  

Best regards,
Sam Draginich
Member of Editorial Board
Senior Trade Compliance Manager, EMEA, Amazon EU

en
The biggest challenges in ensuring customs compliance in a company
09-10-2022

‘Compliance starts from managers’ awareness’, ‘You can want the best specialists, but you can choose only among those available and fitting into your budget’, ‘Frequent legal changes and lack of guidance introduce instability’ - these and many more aspects were highlighted by experts from various countries representing business, customs, and academia during the 12th Authors’ Meeting.

compliance and risk management, sources of knowledge
en
The biggest challenges in ensuring customs compliance in a company
09-10-2022

‘Compliance starts from managers’ awareness’, ‘You can want the best specialists, but you can choose only among those available and fitting into your budget’, ‘Frequent legal changes and lack of guidance introduce instability’ - these and many more aspects were highlighted by experts from various countries representing business, customs, and academia during the 12th Authors’ Meeting.

compliance and risk management, sources of knowledge
en
Ukraine customs and trade news: August/September 2022
09-10-2022

News at a glance: amendments to the Customs Code of Ukraine; customs ‘visa-free’ regime; updating the Customs Tariff of Ukraine; termination of safeguard investigations; upgrade of the free trade agreement between Ukraine and the UK; the Digital Trade Agreement between Ukraine and Great Britain.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine customs and trade news: August/September 2022
09-10-2022

News at a glance: amendments to the Customs Code of Ukraine; customs ‘visa-free’ regime; updating the Customs Tariff of Ukraine; termination of safeguard investigations; upgrade of the free trade agreement between Ukraine and the UK; the Digital Trade Agreement between Ukraine and Great Britain.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
EU law news: August/September 2022
02-10-2022

News in week 39: new package of restrictive measures against Russia including measures to prevent circumvention; Lithuanian customs informs about cases of mis-classification of goods to circumvent sanctions, and provides numerous examples; amendment of Convention on a common transit procedure; EU and Kosovo agree to apply an alternative set of rules of origin based on those of the amended PEM Convention; and more news!

law national
en
EU law news: August/September 2022
02-10-2022

News in week 39: new package of restrictive measures against Russia including measures to prevent circumvention; Lithuanian customs informs about cases of mis-classification of goods to circumvent sanctions, and provides numerous examples; amendment of Convention on a common transit procedure; EU and Kosovo agree to apply an alternative set of rules of origin based on those of the amended PEM Convention; and more news!

law national
en
Customs-competent staff: nice to have or a must?
02-10-2022

Customs compliance is full of challenges and ‘surprises’ from counterparties, customs brokers, carriers and other persons involved. Unpredictable risks and conditions are the inevitable companions of international trade. However, there are many areas where companies might keep most of the risks under their control. What are these areas? What should companies do to mitigate such risks and meet the related challenges?

Assoc Prof Dr Momchil Antov

compliance and risk management
en
Customs-competent staff: nice to have or a must?
02-10-2022

Customs compliance is full of challenges and ‘surprises’ from counterparties, customs brokers, carriers and other persons involved. Unpredictable risks and conditions are the inevitable companions of international trade. However, there are many areas where companies might keep most of the risks under their control. What are these areas? What should companies do to mitigate such risks and meet the related challenges?

Assoc Prof Dr Momchil Antov

compliance and risk management
en
Extinction of customs debt - does it include VAT and excise?
25-09-2022

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Jovita Dobrovalskienė

import, taxes, violations
en
Extinction of customs debt - does it include VAT and excise?
25-09-2022

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

Jovita Dobrovalskienė

import, taxes, violations
en
Learning the lingua franca of international trade
11-09-2022

What is the language of international trade? Who should learn it? Why it is important to learn? How to use this language for international trade? What are the international themes in the development and application of this language? What are its advantages and disadvantages? How to develop the skill of using this language? This article finds answers to these important questions for the information and learning of the international trading community.

Rizwan Mahmood

classification
en
Learning the lingua franca of international trade
11-09-2022

What is the language of international trade? Who should learn it? Why it is important to learn? How to use this language for international trade? What are the international themes in the development and application of this language? What are its advantages and disadvantages? How to develop the skill of using this language? This article finds answers to these important questions for the information and learning of the international trading community.

Rizwan Mahmood

classification
en
Software installation and origin of goods
11-09-2022

Reader's question: ‘We export certain devices to Ukraine. The product-specific rule is based on the value criterion. Can the value of expensive software, which was created and developed in the EU, be counted as the value of originating materials?’ To answer this question, we review various aspects of the topic, which is becoming increasingly important, as more and more goods do not function without software.

Enrika Naujokė

origin of goods
en
Software installation and origin of goods
11-09-2022

Reader's question: ‘We export certain devices to Ukraine. The product-specific rule is based on the value criterion. Can the value of expensive software, which was created and developed in the EU, be counted as the value of originating materials?’ To answer this question, we review various aspects of the topic, which is becoming increasingly important, as more and more goods do not function without software.

Enrika Naujokė

origin of goods
en
Types of import and export declarations in the EU: have you set the code correctly? (Part 2)
11-09-2022

In the previous issue of the CCRM journal, it was overviewed what codes should be indicated in case of import or export of goods in the first subdivision of box 1 of the single administrative document (SAD). As the SAD box 1 has also a second subdivision, let's overview what codes go into it and what are the rules of filling it out.

Ingrida Kemežienė

customs declaration
en
Types of import and export declarations in the EU: have you set the code correctly? (Part 2)
11-09-2022

In the previous issue of the CCRM journal, it was overviewed what codes should be indicated in case of import or export of goods in the first subdivision of box 1 of the single administrative document (SAD). As the SAD box 1 has also a second subdivision, let's overview what codes go into it and what are the rules of filling it out.

Ingrida Kemežienė

customs declaration
en
Customs broker’s profession: to be or not to be licensed?
04-09-2022

This is the third article in our study of customs broker activity in different countries. The first one concerned the peculiarities of the customs broker profession in different EU countries. The second one contained insights and news not only from the EU, but also from the UK and Canada. We dedicate the third article to the approaches of regulation of customs broker’s profession in different countries. For this purpose, we conducted a small survey among our readers before. The results turned out to be quite interesting, especially in the context of their comparison with the current situation in various countries.

Dr. Ilona Mishchenko, Rizwan Mahmood

customs representation
en
Customs broker’s profession: to be or not to be licensed?
04-09-2022

This is the third article in our study of customs broker activity in different countries. The first one concerned the peculiarities of the customs broker profession in different EU countries. The second one contained insights and news not only from the EU, but also from the UK and Canada. We dedicate the third article to the approaches of regulation of customs broker’s profession in different countries. For this purpose, we conducted a small survey among our readers before. The results turned out to be quite interesting, especially in the context of their comparison with the current situation in various countries.

Dr. Ilona Mishchenko, Rizwan Mahmood

customs representation
en
ECJ rules on liability of indirect customs representative
04-09-2022

This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.

Dr Aiki Kuldkepp

customs representation
en
ECJ rules on liability of indirect customs representative
04-09-2022

This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.

Dr Aiki Kuldkepp

customs representation
en
Alcohol turned into water in a customs warehouse: who pays the customs bill?
28-08-2022

A customs warehouse stored bottled alcohol (vodka). Customs audited the warehouse, took a sample, and found that there was water instead of vodka in the bottles! Customs ordered the warehouse to pay €308,455 customs debt (import duties and taxes, fines and interest). A dispute arose regarding who must pay the customs debt, as the customs warehouse is not obliged to take samples of the goods. Let's look at the clarification of the Supreme Administrative Court of Lithuania (SACL) in this case.

Jurgita Bartninkienė

customs clearance, taxes, violations
en
Alcohol turned into water in a customs warehouse: who pays the customs bill?
28-08-2022

A customs warehouse stored bottled alcohol (vodka). Customs audited the warehouse, took a sample, and found that there was water instead of vodka in the bottles! Customs ordered the warehouse to pay €308,455 customs debt (import duties and taxes, fines and interest). A dispute arose regarding who must pay the customs debt, as the customs warehouse is not obliged to take samples of the goods. Let's look at the clarification of the Supreme Administrative Court of Lithuania (SACL) in this case.

Jurgita Bartninkienė

customs clearance, taxes, violations
en
Targeting compliance in the minefield of customs (trade) rules
23-08-2022

‘I would recommend trade compliance to anyone with the ability to distil complex, rigid structures down to a practical reality. Trade compliance rules are a minefield that even the most seasoned professionals cannot confidently claim they have a complete grasp of. If you're willing to constantly be challenged and willing to continuously learn you'll probably fit in well.’– says Samuel Draginich, Senior Trade Compliance Manager, EMEA (Europe, Middle East, and Africa), Amazon EU and Member of the Editorial Board of CCRM journal.

Samuel Draginich, Enrika Naujokė, Dr David Savage

compliance and risk management
en
Targeting compliance in the minefield of customs (trade) rules
23-08-2022

‘I would recommend trade compliance to anyone with the ability to distil complex, rigid structures down to a practical reality. Trade compliance rules are a minefield that even the most seasoned professionals cannot confidently claim they have a complete grasp of. If you're willing to constantly be challenged and willing to continuously learn you'll probably fit in well.’– says Samuel Draginich, Senior Trade Compliance Manager, EMEA (Europe, Middle East, and Africa), Amazon EU and Member of the Editorial Board of CCRM journal.

Samuel Draginich, Enrika Naujokė, Dr David Savage

compliance and risk management
en
Resolving trade disputes beyond borders: the role of the WTO
21-08-2022

In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Rizwan Mahmood

law international, trade policy
en
Resolving trade disputes beyond borders: the role of the WTO
21-08-2022

In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Rizwan Mahmood

law international, trade policy
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