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, compliance, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage compliance and risks).

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, CC Learning, UAB, 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
Samuel Draginich, Amazon EU, Luxembourg
Ira Reese, Global Security and Innovative Solutions, the USA
Mark Rowbotham, Portcullis ISC, the UK
Omer Wagner, Israel
Svitlana Siurik, Belgium

We will be happy to answer your questions. Contact us: info@customslcear.net  

Best regards,
Editorial Board

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 CC Learning, UAB (CustomsClear, the Publisher) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to the Publisher. 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 CustomsClear.

Procedure upon violation. The Publisher 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. The Publisher 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 CustomsClear 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.

Contact: info@customsclear.net 

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@customsclear.net

Showing 1-16 of 18

Dear Reader,

The “chain reaction” triggered by a regulation could be a good aspect to start with considering the latest legal developments. For example, who is affected by the new EU’s directive on sustainability due diligence? At first glance, only large companies. However, at a closer look, it becomes clear that the company’s entire supply chain will be affected, as suppliers, regardless of size, are required to disclose information about human rights and environmental compliance throughout their supply chain. Importers dealing with CBAM, already have the experience of related challenges. More requirements affecting more companies are to come soon. 

How to manage compliance? ‘All eyes on AI-based technologies’ is no overstatement. Even if it is a buzzword, the power and potential of it is obvious: in an unusually hot summer, we benefit from an AI-based app that suggests a shady cycling route; at work, a generative AI assistant writes the code for a tool that simplifies customs compliance. "It saves me a lot of energy and time - I don't have to write the code from scratch, just check it" shares my colleague. This CCRM issue includes several articles related to tariff classification tools. We also invite you to read about the work being done in the EU to promote AI-related innovation and, at the same time, regulate the field taking into account potential risks.

‘But what could affect my work today?’ – we often hear this from practitioners. In each CCRM issue, we respond to this need. For example, some of the news may have an immediate impact on your day-to-day business (e. g. the introduction of tariff quotas or anti-dumping measures). Articles on court disputes between customs and companies are another invaluable source of practical information. Don't think they're boring! These are real-life stories that reveal the thinking of all parties involved, the pitfalls to watch out for and the mistakes of others to learn from. You will also benefit from the knowledge and views that the authors share in the articles on the latest news (e.g. the tariffs on Chinese BEVs) and developments (e.g. EU Customs Reform), and situations from their daily practice (e.g. Incoterms).

I believe that humans will not outsource thinking to AI, but will use it as an assistive technology. Given the increasing legal complexity, continuous learning is therefore the key to securing future-proof skills and competencies.

Enjoy reading this issue!

Enrika Naujoke
Member of the Editorial Board
CEO at CustomsClear

News update
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UK customs and trade news: July 2024
04-08-2024

New Labour Government announces free trade negotiations strategy. UK joins global digital trade agreement. Animal Welfare Act. Economic Interest Test. Registration of imports of suspension poly (vinyl chloride) from the United States of America. The Trade Remedies Authority review into polyethylene terephthalate from India.

law
News update
icon
UK customs and trade news: July 2024
04-08-2024

New Labour Government announces free trade negotiations strategy. UK joins global digital trade agreement. Animal Welfare Act. Economic Interest Test. Registration of imports of suspension poly (vinyl chloride) from the United States of America. The Trade Remedies Authority review into polyethylene terephthalate from India.

law
Topic spotlight
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Tariff classification of goods in the light of the latest technological developments
04-08-2024

The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.

classification
Topic spotlight
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Tariff classification of goods in the light of the latest technological developments
04-08-2024

The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.

classification
News update
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Ukraine customs and trade news: June/July 2024
31-07-2024

News at a glance: exemption from customs duties and VAT on imports of energy and demining equipment was approved; illegal imports and exports of goods of significant value (smuggling) is now a criminal offence instead of being subject to administrative penalties; updated Canada-Ukraine Free Trade Agreement entered into force; EU-Ukraine duty-free trade was extended; changes were made to the list of agricultural products where exports are subject to licensing; inward processing procedure was allowed for some vehicles and their bodies; the State Electronic Export Control System was launched as a pilot; progress was made on the development of the AEO programme in Ukraine.

Iryna Pavlenko , Oleg Kyryievskyi

law
News update
icon
Ukraine customs and trade news: June/July 2024
31-07-2024

News at a glance: exemption from customs duties and VAT on imports of energy and demining equipment was approved; illegal imports and exports of goods of significant value (smuggling) is now a criminal offence instead of being subject to administrative penalties; updated Canada-Ukraine Free Trade Agreement entered into force; EU-Ukraine duty-free trade was extended; changes were made to the list of agricultural products where exports are subject to licensing; inward processing procedure was allowed for some vehicles and their bodies; the State Electronic Export Control System was launched as a pilot; progress was made on the development of the AEO programme in Ukraine.

Iryna Pavlenko , Oleg Kyryievskyi

law
Topic spotlight
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The latest AI-related regulatory developments in the EU and implications for customs
28-07-2024

Developments in the field of artificial intelligence (AI) are the latest buzzword. However, the majority of people do not understand the technology behind it as well as its potential implications for our lives and, more specifically, the field of customs and border management. In this article, we will give a short overview of the operational principles of AI tools and will provide insights into EU regulatory attempts to tame this disruptor of multiple areas of the world as we know and understand it.

Dr Ramūnas Šablinskas

IT systems, databases
Topic spotlight
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The latest AI-related regulatory developments in the EU and implications for customs
28-07-2024

Developments in the field of artificial intelligence (AI) are the latest buzzword. However, the majority of people do not understand the technology behind it as well as its potential implications for our lives and, more specifically, the field of customs and border management. In this article, we will give a short overview of the operational principles of AI tools and will provide insights into EU regulatory attempts to tame this disruptor of multiple areas of the world as we know and understand it.

Dr Ramūnas Šablinskas

IT systems, databases
News update
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EU customs and trade news: July 2024
28-07-2024

News in week 30: first global rules on digital trade - the WTO the E-commerce Agreement; WTO issued new edition of World Tariff Profiles; EU-Singapore Digital Trade Agreement complements FTA; European Council extends economic sanctions against Russia and Belarus for 6 months; EU regulations classifying hair dye advertising catalogue and passive optical splitters for telecommunications; tariff quotas for groats originating in Ukraine; updates on anti-dumping and anti-subsidy measures on PET originating in India, glyoxylic acid originating in China, pipe fittings originating in China and Thailand, monosodium glutamate originating in China; changes to the representative price for frozen chicken parts originating in Brazil; and more news!

law
News update
icon
EU customs and trade news: July 2024
28-07-2024

News in week 30: first global rules on digital trade - the WTO the E-commerce Agreement; WTO issued new edition of World Tariff Profiles; EU-Singapore Digital Trade Agreement complements FTA; European Council extends economic sanctions against Russia and Belarus for 6 months; EU regulations classifying hair dye advertising catalogue and passive optical splitters for telecommunications; tariff quotas for groats originating in Ukraine; updates on anti-dumping and anti-subsidy measures on PET originating in India, glyoxylic acid originating in China, pipe fittings originating in China and Thailand, monosodium glutamate originating in China; changes to the representative price for frozen chicken parts originating in Brazil; and more news!

law
Topic spotlight
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Customs tariff classification and the use of assistive technologies
28-07-2024

Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.

Prof. Dr. Andrew Grainger

classification
Topic spotlight
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Customs tariff classification and the use of assistive technologies
28-07-2024

Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.

Prof. Dr. Andrew Grainger

classification
Topic spotlight
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DAP Incoterm and imports
18-07-2024

The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.

Bert Van Leeuwen

law, risk management
Topic spotlight
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DAP Incoterm and imports
18-07-2024

The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.

Bert Van Leeuwen

law, risk management
Case law
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Breaking into customs safe box: court rules on classification and sides with the importer
14-07-2024

An Israeli court recently ruled in favour of an importer's claim against the Israeli customs authority. The court found that the classification of a protective safe used to prevent the theft of vehicle computers was in line with the importer's proposal. At the same time, the court dismissed part of the claim due to the statute of limitations.

Omer Wagner

classification, law
Case law
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Breaking into customs safe box: court rules on classification and sides with the importer
14-07-2024

An Israeli court recently ruled in favour of an importer's claim against the Israeli customs authority. The court found that the classification of a protective safe used to prevent the theft of vehicle computers was in line with the importer's proposal. At the same time, the court dismissed part of the claim due to the statute of limitations.

Omer Wagner

classification, law
Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

customs clearance, restrictions, trade barriers, import
Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

customs clearance, restrictions, trade barriers, import
News update
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UK customs and trade news: June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
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UK customs and trade news: June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
icon
EU customs and trade news: June 2024
30-06-2024

News in week 26: Regulation on 'ecodesign' and digital product passport, also to be used for customs control purposes; legal acts comprising the EU's 14th package of sanctions; additional restrictive measures against Belarus; increased tariffs on imports of certain agricultural products from Belarus and Russia; amended list of sanctioned persons in respect of actions undermining independence of Ukraine; additional sanctions against Iran persons supplying drones to Russia; amendment of tariff quotas for certain agricultural and industrial products; prolongation of the safeguard measure on imports of certain steel products and repayment of duties in certain cases; corrections related to the temporary trade-liberalisation measures applicable to Ukrainian products; EU gains US market access for certain plants; updated Transitional CBAM Registry user manual for Declarants.

law
News update
icon
EU customs and trade news: June 2024
30-06-2024

News in week 26: Regulation on 'ecodesign' and digital product passport, also to be used for customs control purposes; legal acts comprising the EU's 14th package of sanctions; additional restrictive measures against Belarus; increased tariffs on imports of certain agricultural products from Belarus and Russia; amended list of sanctioned persons in respect of actions undermining independence of Ukraine; additional sanctions against Iran persons supplying drones to Russia; amendment of tariff quotas for certain agricultural and industrial products; prolongation of the safeguard measure on imports of certain steel products and repayment of duties in certain cases; corrections related to the temporary trade-liberalisation measures applicable to Ukrainian products; EU gains US market access for certain plants; updated Transitional CBAM Registry user manual for Declarants.

law
Case law
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Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Case law
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Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Explainer
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An overview of the Cost, Insurance, Freight (CIF) Incoterm
23-06-2024

Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will provide an overview of the obligations related to the Cost Insurance Freight (CIF) Incoterm.

Holly Piggott

law
Explainer
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An overview of the Cost, Insurance, Freight (CIF) Incoterm
23-06-2024

Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will provide an overview of the obligations related to the Cost Insurance Freight (CIF) Incoterm.

Holly Piggott

law
News update
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Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Türkiye earlier in June.

Dr Anna Jerzewska

duties, taxes
News update
icon
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Türkiye earlier in June.

Dr Anna Jerzewska

duties, taxes
Topic spotlight
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U.S. tariffs on Chinese electric vehicles and their effects
16-06-2024

On 14 May, U.S. President Joe Biden placed a 100% tariff duty rate on imports of Chinese Electric Vehicles (EVs). The reasoning was that the low cost of Chinese EVs needs to be counterbalanced by tariffs so that domestic manufacturers can compete fairly against Chinese imports. Editors’ note: For developments in the EU, see ‘EU law news June 2024’.

Ira Reese

restrictions, trade barriers
Topic spotlight
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U.S. tariffs on Chinese electric vehicles and their effects
16-06-2024

On 14 May, U.S. President Joe Biden placed a 100% tariff duty rate on imports of Chinese Electric Vehicles (EVs). The reasoning was that the low cost of Chinese EVs needs to be counterbalanced by tariffs so that domestic manufacturers can compete fairly against Chinese imports. Editors’ note: For developments in the EU, see ‘EU law news June 2024’.

Ira Reese

restrictions, trade barriers
Country update
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Introduction of advance rulings system in Côte d’Ivoire
14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

classification, origin
Country update
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Introduction of advance rulings system in Côte d’Ivoire
14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

classification, origin
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