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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,

As we approach a new year - 2023 - the most concerning questions worldwide are definitely related to the tariff classification questions and the implementation of transformations that are necessary for the renewed tariff classification nomenclatures. It is important to stress that in developing that theme, the authors of this CCRM issue paid a lot of attention to the new version of the EU’s Combined Nomenclature (2023), discussed the role of 'communications' as the special (and sometimes - forgotten) source of EU’s customs law and their importance. However, we also touch on issues important for the readers not only in the EU but the other countries, such as the introduction of the concept of 'attributes' in the classification of goods in Brazil, the adoption of a new tariff classification nomenclature (based on WCO’s Harmonized System 2022 version) in the Republic of Ukraine. Finally, those, who are interested in tariff classification of some particular products/ items, will be able to find commentaries about the classification of smartwatches or recommendations on how to optimize the classification process (what instruments should be included in the 'Tariff classification toolkit').

Another fairly widely covered topic worth paying special attention to is the interpretation of legal acts of customs and trade law, including the issues of liability for violations - this time thoughts of more than nine authors from different countries are summarized in the article 'Interpretation of customs law and related challenges for businesses'. Based on their expertise, the authors identified and presented many challenges, requiring the attention of all practitioners and starting from the challenge of wording or even punctuation used in customs laws and ending with the necessity to achieve the vision of the world’s most effective border.

Finally, this time and in this particular issue of CCRM Journal, we have decided to focus on the previously not-so-extensively researched but very important aspect - communication of businesses with customs lawyers. When do you need to start communicating with a customs lawyer or a consultant and what you should keep in mind while talking to them? As such questions naturally come to the mind of any practitioner from time to time, it is worth taking a look at the article by Dr Ilona Mishchenko 'Ask a customs lawyer about what and why can go wrong'?

I sincerely hope you will enjoy the content of this issue. As we are always interested in contributions from all customs compliance practitioners worldwide, if you would like to get involved and present your own ideas next time, please do not hesitate to reach out to us! (info@lcpa.lt)  

Best regards,
Dr Gediminas Valantiejus
Member of Editorial Board
Attorney-at-Law, Partner of the Law-Firm GVLEX, Lithuania
Senior Research Associate at the Mykolas Romeris University, Lithuania

en
Voluntary disclosure of errors in the customs declaration in Argentina
04-12-2022

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Dr Marcelo Antonio Gottifredi

violations
en
Voluntary disclosure of errors in the customs declaration in Argentina
04-12-2022

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Dr Marcelo Antonio Gottifredi

violations
en
Trade with Brazil: the use of ‘attributes’ in classification of goods
30-11-2022

Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.

Eduardo Leite LLB, LLM, Laércio Cruz Uliana

classification
en
Trade with Brazil: the use of ‘attributes’ in classification of goods
30-11-2022

Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.

Eduardo Leite LLB, LLM, Laércio Cruz Uliana

classification
en
Ukraine customs and trade news: October/November 2022
30-11-2022

News at a glance: ban on export of fuel wood; cooperation Ukraine - UK, Ukraine - U.S.; anti-dumping and safeguard measures; new Customs tariff; Common transit comes into effect.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
Ukraine customs and trade news: October/November 2022
30-11-2022

News at a glance: ban on export of fuel wood; cooperation Ukraine - UK, Ukraine - U.S.; anti-dumping and safeguard measures; new Customs tariff; Common transit comes into effect.

Iryna Pavlenko, Oleg Kyryievskyi

law national
en
EU law news: October/November 2022
27-11-2022

News in week 47: EU-Ukraine approximation of customs legislation; the WCO Symposia Series 'Visualising a greener HS to support environmentally sustainable trade'; updates of anti-dumping measures applicable to bicycles and ceramic tiles from China; and more news!

law national
en
EU law news: October/November 2022
27-11-2022

News in week 47: EU-Ukraine approximation of customs legislation; the WCO Symposia Series 'Visualising a greener HS to support environmentally sustainable trade'; updates of anti-dumping measures applicable to bicycles and ceramic tiles from China; and more news!

law national
en
Interpretation of customs law and related challenges for businesses
27-11-2022

‘Interpretation of customs law and related challenges for businesses’ was the topic discussed in the 13ᵗʰ Authors’ Meeting. Many interesting and important aspects around the topic were raised by the participants: the challenge of wording and even punctuation used; the importance of understanding the background of legal changes; interpreting law vs first understanding what product we have; the lack of legal clarity in defining responsibilities and liabilities; the need for more simplifications; and how the law shall evolve to help to achieve the vision of the worlds’ most effective border.

sources of knowledge
en
Interpretation of customs law and related challenges for businesses
27-11-2022

‘Interpretation of customs law and related challenges for businesses’ was the topic discussed in the 13ᵗʰ Authors’ Meeting. Many interesting and important aspects around the topic were raised by the participants: the challenge of wording and even punctuation used; the importance of understanding the background of legal changes; interpreting law vs first understanding what product we have; the lack of legal clarity in defining responsibilities and liabilities; the need for more simplifications; and how the law shall evolve to help to achieve the vision of the worlds’ most effective border.

sources of knowledge
en
Combined nomenclature 2023 – what is changing?
27-11-2022

The Combined Nomenclature (CN) is updated annually and businesses should check for changes relating to imported or exported goods. The version of the CN to be applied in 2023 has already been published. Let's take a look at the more important changes, which are, in fact, not many - 42 new CN codes were introduced, 23 CN codes were abolished.

Eglė Pučkuvienė

classification
en
Combined nomenclature 2023 – what is changing?
27-11-2022

The Combined Nomenclature (CN) is updated annually and businesses should check for changes relating to imported or exported goods. The version of the CN to be applied in 2023 has already been published. Let's take a look at the more important changes, which are, in fact, not many - 42 new CN codes were introduced, 23 CN codes were abolished.

Eglė Pučkuvienė

classification
en
Communication on tariff classification of goods - what is it?
23-11-2022

After the publication of a certain communication in the EU Official Journal, Binding Tariff Information (BTI) decisions must be revoked if they no longer correspond to the interpretation of the customs nomenclature according to the specified international tariff measures. The latest communication was published at the end of October this year. Let's take a look at the current issues that are important for both business and customs. For example, how should household plastic clothes hangers be classified? Or what about digital smart pen classification?

Ingrida Sakalienė

classification
en
Communication on tariff classification of goods - what is it?
23-11-2022

After the publication of a certain communication in the EU Official Journal, Binding Tariff Information (BTI) decisions must be revoked if they no longer correspond to the interpretation of the customs nomenclature according to the specified international tariff measures. The latest communication was published at the end of October this year. Let's take a look at the current issues that are important for both business and customs. For example, how should household plastic clothes hangers be classified? Or what about digital smart pen classification?

Ingrida Sakalienė

classification
en
‘Any person’ concept or What we learn from the UCC about who is responsible for what?
20-11-2022

Legal responsibility is one of the reasons why people refrain from engaging in non-compliant actions or activities. No one wants to be fined, let alone jailed, including participants of the international supply chain. So, what does customs compliance mean for those involved in international trade? What rules should be followed?

Dr. Talke Ovie

compliance and risk management, law national, violations
en
‘Any person’ concept or What we learn from the UCC about who is responsible for what?
20-11-2022

Legal responsibility is one of the reasons why people refrain from engaging in non-compliant actions or activities. No one wants to be fined, let alone jailed, including participants of the international supply chain. So, what does customs compliance mean for those involved in international trade? What rules should be followed?

Dr. Talke Ovie

compliance and risk management, law national, violations
en
What about customs trends in an economic downturn?
13-11-2022

Obviously, customs could not stay aside from all the processes related to the economic downturn, being an important element in the global supply chain. Customs regulation can significantly affect the course and results of international trade in both directions: either to aggravate problems or to contribute to their solution. What customs trends can be identified today?

Anthony Buckley

e-customs
en
What about customs trends in an economic downturn?
13-11-2022

Obviously, customs could not stay aside from all the processes related to the economic downturn, being an important element in the global supply chain. Customs regulation can significantly affect the course and results of international trade in both directions: either to aggravate problems or to contribute to their solution. What customs trends can be identified today?

Anthony Buckley

e-customs
en
Digitalisation of customs processes and the strategy of the customs department
13-11-2022

Overseeing the digitalisation of business processes is a particularly great challenge for executives responsible for customs and foreign trade - in addition to those presented by trade wars, Brexit and sanctions, which can change on a daily basis. The influence of digitalisation on production, purchasing, distribution and logistical processes relating to customs and foreign trade law demands serious change. At the same time, digitalisation offers the chance to develop efficient and future-proof solutions. But what is important to consider…?

Michael Tomuscheit

e-customs
en
Digitalisation of customs processes and the strategy of the customs department
13-11-2022

Overseeing the digitalisation of business processes is a particularly great challenge for executives responsible for customs and foreign trade - in addition to those presented by trade wars, Brexit and sanctions, which can change on a daily basis. The influence of digitalisation on production, purchasing, distribution and logistical processes relating to customs and foreign trade law demands serious change. At the same time, digitalisation offers the chance to develop efficient and future-proof solutions. But what is important to consider…?

Michael Tomuscheit

e-customs
en
Interpretation of Union law – potential sources of different treatment
06-11-2022

“Rather than discussing the ways in which you can or must interpret Union law, I want to make you reflect on the different ways in which such legislation is formulated and thus creates a wider or smaller scope for administrations and national legislators, and may be the source of divergent treatment within the single market.” – with these words, Michael Lux opened the exchange of views on the topic "Interpretation of customs law: the most challenging aspects for business" at the 13th Authors’ Meeting. So which legal formulations lead to different treatments in the EU Member States?

Michael Lux, Enrika Naujokė

law national
en
Interpretation of Union law – potential sources of different treatment
06-11-2022

“Rather than discussing the ways in which you can or must interpret Union law, I want to make you reflect on the different ways in which such legislation is formulated and thus creates a wider or smaller scope for administrations and national legislators, and may be the source of divergent treatment within the single market.” – with these words, Michael Lux opened the exchange of views on the topic "Interpretation of customs law: the most challenging aspects for business" at the 13th Authors’ Meeting. So which legal formulations lead to different treatments in the EU Member States?

Michael Lux, Enrika Naujokė

law national
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

taxes
en
One car for me, another one for the state - import taxes in Israel
30-10-2022

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

taxes
en
Classification of the smartwatches is not so smart
23-10-2022

Tariff classification is never simple. This is a complex process that has been always causing complications and misunderstandings. It may seem that persons over the years should have learned to avoid problems when classifying goods. However, in practice the further it goes, the more complicated it becomes. In this article, we offer to get acquainted with one such example that confirms this statement.

Taichi Kawazoe

classification
en
Classification of the smartwatches is not so smart
23-10-2022

Tariff classification is never simple. This is a complex process that has been always causing complications and misunderstandings. It may seem that persons over the years should have learned to avoid problems when classifying goods. However, in practice the further it goes, the more complicated it becomes. In this article, we offer to get acquainted with one such example that confirms this statement.

Taichi Kawazoe

classification
en
Ask a customs lawyer about what and why can go wrong
11-10-2022

Lawyers are often called by importers and exporters when something goes wrong. A customs lawyer with many years of experience representing clients in disputes with customs and in the courts is an invaluable source of compliance knowledge. However, solving disputes in appeal procedures and subsequently in the courts is a long and costly process (and there is no success guarantee); therefore, be proactive, talk to a lawyer or a consultant beforehand about what and why can go wrong and take actions to prevent the issues.

Dr. Ilona Mishchenko

compliance and risk management
en
Ask a customs lawyer about what and why can go wrong
11-10-2022

Lawyers are often called by importers and exporters when something goes wrong. A customs lawyer with many years of experience representing clients in disputes with customs and in the courts is an invaluable source of compliance knowledge. However, solving disputes in appeal procedures and subsequently in the courts is a long and costly process (and there is no success guarantee); therefore, be proactive, talk to a lawyer or a consultant beforehand about what and why can go wrong and take actions to prevent the issues.

Dr. Ilona Mishchenko

compliance and risk management
en
Tariff classification toolkit
09-10-2022

The areas requiring customs compliance are of a very technical nature. To get it right, a systematic approach is required. In this article, we present the ‘Tariff classification toolkit’, developed by the author. This is a generic version of a toolkit. It can be tailored to the requirements of any company by expanding them and making the requirements more specific.

Rizwan Mahmood

classification
en
Tariff classification toolkit
09-10-2022

The areas requiring customs compliance are of a very technical nature. To get it right, a systematic approach is required. In this article, we present the ‘Tariff classification toolkit’, developed by the author. This is a generic version of a toolkit. It can be tailored to the requirements of any company by expanding them and making the requirements more specific.

Rizwan Mahmood

classification
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