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 17

Dear Reader,

Over the past two months, the United States has become a central focus in global economic developments. Its revised trade policy has generated significant international concern. The imposition of new tariffs by the US has affected a wide range of countries, particularly among democratic nations. President of the European Commission has cautioned that "uncertainty will spiral and trigger the rise of further protectionism." There is increasing apprehension that the global, rules-based trading system - painstakingly developed since 1947 - could be significantly undermined in a relatively short period of time.

In response to US tariffs, the EU continues to advocate for a negotiated resolution to the crisis, while also enacting counter-measures. The UK, in what might be considered a “better” position with import tariffs set at 10% (compared to the EU’s 20%), has launched a consultation on the potential introduction of retaliatory tariffs.

Exporters are reminded that tariff rates are determined by the origin of goods. Consequently, for example, goods originating in the EU but exported from the UK will nonetheless remain subject to the 20% tariff. We explore this topic in greater detail in the pages of this issue. We are also broadening our coverage to include the latest developments in customs and trade from the US. This will complement our continued reporting on the EU, the UK and Ukraine.

In this issue, we begin a series of articles on export controls. The first article will be particularly helpful for those who are just starting to familiarise themselves with the topic. We also cover sustainability-related issues and invite you to read an article outlining the position of the European Association of Forwarding, Transport, Logistics, and Customs Services (CLECAT) on the Commission's Omnibus Package - specifically the proposed simplification of the Carbon Border Adjustment Mechanism. Additionally, another article focuses on the forthcoming changes in the regulation of packaging compliance with sustainability requirements.

The case law section features articles on tariff classification and the legality of local restrictions on the provision of customs brokerage services. You may also find it useful to explore country-specific insights on various topics from Israel, Brazil, Colombia and other countries.

Lastly, we have also addressed the topics of overregulation and artificial intelligence.

I hope you enjoy this issue!

Dr Ilona Mishchenko
Member of the Editorial Board

News update
icon
US customs and trade news: March 2025
08-04-2025

News in brief: summary (harmonised tariff threat schedule) of recent tariff-related developments in the US; tariffs on steel and aluminium have come into force; new tariffs on imports of automobiles and certain automotive parts; amendment to tariffs on Canadian and Mexican goods; tariffs on countries importing Venezuelan oil; amendment to tariffs addressing the synthetic opioid supply chain in China; investigation into imports of timber, lumber and their derivative products; 2025 Trade Policy Agenda introduced.

law
News update
icon
US customs and trade news: March 2025
08-04-2025

News in brief: summary (harmonised tariff threat schedule) of recent tariff-related developments in the US; tariffs on steel and aluminium have come into force; new tariffs on imports of automobiles and certain automotive parts; amendment to tariffs on Canadian and Mexican goods; tariffs on countries importing Venezuelan oil; amendment to tariffs addressing the synthetic opioid supply chain in China; investigation into imports of timber, lumber and their derivative products; 2025 Trade Policy Agenda introduced.

law
Topic spotlight
icon
New US tariffs and origin of goods
06-04-2025

All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.

Mark Rowbotham

duties, taxes
Topic spotlight
icon
New US tariffs and origin of goods
06-04-2025

All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.

Mark Rowbotham

duties, taxes
Case law
icon
Local rules vs EU freedoms: Italian case law on customs representatives
06-04-2025

Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian legislation governing the activities of customs agents was compatible with EU law.

Dr Ilona Mishchenko

customs brokers, law
Case law
icon
Local rules vs EU freedoms: Italian case law on customs representatives
06-04-2025

Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian legislation governing the activities of customs agents was compatible with EU law.

Dr Ilona Mishchenko

customs brokers, law
News update
icon
UK customs and trade news: March 2025
01-04-2025

News in brief: UK TRA readies itself for more new remedies; anti-dumping measure on chamois leather to be repealed; registration of imports of tin mill products; assimilated general export authorisations; notices to exporters on export controls; documents on additional duties for Russia and Belarus updated; review of duty suspensions and autonomous tariff quotas; and others.

law
News update
icon
UK customs and trade news: March 2025
01-04-2025

News in brief: UK TRA readies itself for more new remedies; anti-dumping measure on chamois leather to be repealed; registration of imports of tin mill products; assimilated general export authorisations; notices to exporters on export controls; documents on additional duties for Russia and Belarus updated; review of duty suspensions and autonomous tariff quotas; and others.

law
News update
icon
Ukraine customs and trade news: February / March 2025
01-04-2025

News in brief: changes to customs clearance of humanitarian aid; outward processing updates on precious metals and precious metal waste; new AI developments for risk management and customs clearance; increased excise duties on tobacco products; AEO updates.

law
News update
icon
Ukraine customs and trade news: February / March 2025
01-04-2025

News in brief: changes to customs clearance of humanitarian aid; outward processing updates on precious metals and precious metal waste; new AI developments for risk management and customs clearance; increased excise duties on tobacco products; AEO updates.

law
Topic spotlight
icon
Insights into the data in the customs declaration
01-04-2025

At the 26th Authors’ Meeting, experts from different countries discussed key challenges in customs declaration processes. They explored issues with digital systems, regulations, emphasising the fragmented customs landscape in the EU. Some national customs practices were highlighted for creating inconsistencies in trade and customs throughout the EU. Speakers also addressed the growing conflict between making trade easier and meeting stricter EU compliance rules that require more detailed data. See the article below for a summary of the discussion.

customs clearance
Topic spotlight
icon
Insights into the data in the customs declaration
01-04-2025

At the 26th Authors’ Meeting, experts from different countries discussed key challenges in customs declaration processes. They explored issues with digital systems, regulations, emphasising the fragmented customs landscape in the EU. Some national customs practices were highlighted for creating inconsistencies in trade and customs throughout the EU. Speakers also addressed the growing conflict between making trade easier and meeting stricter EU compliance rules that require more detailed data. See the article below for a summary of the discussion.

customs clearance
News update
icon
EU customs and trade news: March 2025
30-03-2025

News in week 13: ICS2 go-live date for rail and road carriers - 1 April 2025; USA is imposing 25% tariff on imported cars and light trucks; provisional anti-dumping duty on imports of glyoxylic acid of up to 280.3 %; imports of high-pressure seamless steel cylinders subject to registration; Commission launches helpdesk to support EU SMEs to comply with sanctions; consolidated FAQs on the implementation of Council Regulations No 833/2014 and 268/2014; FAQs on LNG transshipments - Article 3r of Council Regulation 833/2014; Belarus - EU restrictive measures on 25 individuals and 7 entities; amendments to the Explanatory Notes to the EU Combined Nomenclature; Commission strengthens protection for EU steel industry; guidance on the revised PEM rules of origin; CJEU on error made by competent authorities issuing movement certificate EUR.1; conditions and procedures related to the status of authorised CBAM declarant; and more updates.

law
News update
icon
EU customs and trade news: March 2025
30-03-2025

News in week 13: ICS2 go-live date for rail and road carriers - 1 April 2025; USA is imposing 25% tariff on imported cars and light trucks; provisional anti-dumping duty on imports of glyoxylic acid of up to 280.3 %; imports of high-pressure seamless steel cylinders subject to registration; Commission launches helpdesk to support EU SMEs to comply with sanctions; consolidated FAQs on the implementation of Council Regulations No 833/2014 and 268/2014; FAQs on LNG transshipments - Article 3r of Council Regulation 833/2014; Belarus - EU restrictive measures on 25 individuals and 7 entities; amendments to the Explanatory Notes to the EU Combined Nomenclature; Commission strengthens protection for EU steel industry; guidance on the revised PEM rules of origin; CJEU on error made by competent authorities issuing movement certificate EUR.1; conditions and procedures related to the status of authorised CBAM declarant; and more updates.

law
Perspective
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CBAM regulation simplifications: the liability burden
19-03-2025

Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and Customs Services, has expressed its views on this subject in a document sent to the European Parliament's Committee on the Environment, Climate and Food Safety and to the Members of the Council, which we invite you to read.

CLECAT

law, sustainability
Perspective
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CBAM regulation simplifications: the liability burden
19-03-2025

Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and Customs Services, has expressed its views on this subject in a document sent to the European Parliament's Committee on the Environment, Climate and Food Safety and to the Members of the Council, which we invite you to read.

CLECAT

law, sustainability
Explainer
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Export control – first steps
12-03-2025

Due to the many crises in the world and the associated need for security, the demand for export control is increasing once again. Furthermore, we see the states’ efforts in the EU increasingly investing in their defence. As a result, more and more companies are becoming suppliers to the defence industry. Therefore, we are starting our series on export control today, as already announced in our article “Don't let this happen to you! US export control law and re-export from the EU” from 14 January, 2025. In our first article, we address the basic questions: What does export control mean? Why is export control important for countries? What is controlled and according to which criteria?

Sabine van Osenbrüggen

export control, sanctions
Explainer
icon
Export control – first steps
12-03-2025

Due to the many crises in the world and the associated need for security, the demand for export control is increasing once again. Furthermore, we see the states’ efforts in the EU increasingly investing in their defence. As a result, more and more companies are becoming suppliers to the defence industry. Therefore, we are starting our series on export control today, as already announced in our article “Don't let this happen to you! US export control law and re-export from the EU” from 14 January, 2025. In our first article, we address the basic questions: What does export control mean? Why is export control important for countries? What is controlled and according to which criteria?

Sabine van Osenbrüggen

export control, sanctions
Point of view
icon
Overregulation: how do we cope with it?
06-03-2025

The recent cover of the weekly The Economist issue had a picture of red tape and the title “The revolt against regulation”. Some statistics from the articles on the topic: in the US, federal regulations now exceed 180,000 pages, up from 20,000 in the early 1960s; in the past five years the European Parliament has enacted more than twice as many laws as America; red tape costs the French economy close to 4% of GDP every year. In this interview with Vincent van Dijk, Senior Advisor on Norm engineering and rule-based solutions, we invite consideration of ‘norm engineering’ as one of potential solutions of the growing problem, which we, customs practitioners, are also witnessing in our specific field.

Vincent van Dijk

law
Point of view
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Overregulation: how do we cope with it?
06-03-2025

The recent cover of the weekly The Economist issue had a picture of red tape and the title “The revolt against regulation”. Some statistics from the articles on the topic: in the US, federal regulations now exceed 180,000 pages, up from 20,000 in the early 1960s; in the past five years the European Parliament has enacted more than twice as many laws as America; red tape costs the French economy close to 4% of GDP every year. In this interview with Vincent van Dijk, Senior Advisor on Norm engineering and rule-based solutions, we invite consideration of ‘norm engineering’ as one of potential solutions of the growing problem, which we, customs practitioners, are also witnessing in our specific field.

Vincent van Dijk

law
Country update
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Something fishy here: which is the competent jurisdiction concerning damaged imported goods?
04-03-2025

A food consignment arrived in Israel and was found to be damaged due to a lack of refrigeration. The importer uses the foreign forwarder who transported from abroad to Israel. Will the court uphold the claim or will it decide that the claim should be adjudicated outside Israel? This will be discussed in this review in light of the court's recent decision.

Omer Wagner

law
Country update
icon
Something fishy here: which is the competent jurisdiction concerning damaged imported goods?
04-03-2025

A food consignment arrived in Israel and was found to be damaged due to a lack of refrigeration. The importer uses the foreign forwarder who transported from abroad to Israel. Will the court uphold the claim or will it decide that the claim should be adjudicated outside Israel? This will be discussed in this review in light of the court's recent decision.

Omer Wagner

law
News update
icon
UK customs and law news: February 2025
02-03-2025

News in brief: Customs Technical Handbooks published; trade negotiations with India relaunched; Alcohol Duty Stamp Scheme to end on 1 May 2025; special procedure authorisation by declaration enabled; information and resources compiled to help businesses prepare for the changes to the Windsor Framework; Mandatory Logistics Envelope available from 1 April 2025; UK Tariff updated; DBT national survey of registered businesses' export behaviour published.

law
News update
icon
UK customs and law news: February 2025
02-03-2025

News in brief: Customs Technical Handbooks published; trade negotiations with India relaunched; Alcohol Duty Stamp Scheme to end on 1 May 2025; special procedure authorisation by declaration enabled; information and resources compiled to help businesses prepare for the changes to the Windsor Framework; Mandatory Logistics Envelope available from 1 April 2025; UK Tariff updated; DBT national survey of registered businesses' export behaviour published.

law
Topic spotlight
icon
New EU requirements for packaging and the import of packaged products - coming soon
02-03-2025

In addition to the numerous sustainability-related areas assigned to customs (CBAM, EUDR, forced labor prohibition regulation, CITES, etc.), customs will soon be assigned another task – the control of packaging compliance with sustainability requirements. Accordingly, importers themselves will have to be aware of one more regulation. Let's review the new regulation on packaging and packaging waste and the requirements set out in it.

Greta Kulikauske

import
Topic spotlight
icon
New EU requirements for packaging and the import of packaged products - coming soon
02-03-2025

In addition to the numerous sustainability-related areas assigned to customs (CBAM, EUDR, forced labor prohibition regulation, CITES, etc.), customs will soon be assigned another task – the control of packaging compliance with sustainability requirements. Accordingly, importers themselves will have to be aware of one more regulation. Let's review the new regulation on packaging and packaging waste and the requirements set out in it.

Greta Kulikauske

import
News update
icon
EU customs and trade news: February 2025
23-02-2025

News in week 8: Q&A on the US reciprocal tariff policy; definitive anti-dumping duty on imports of melamine; imports of certain products made subject to registration; anti-dumping proceeding concerning imports of continuous filament glass fibre products; EU-Tunisia free trade agreement - changes regarding the origin of goods; extension of certain restrictive measures against Russia; amendments concerning imports of wine originating in New Zealand; and more updates.

law
News update
icon
EU customs and trade news: February 2025
23-02-2025

News in week 8: Q&A on the US reciprocal tariff policy; definitive anti-dumping duty on imports of melamine; imports of certain products made subject to registration; anti-dumping proceeding concerning imports of continuous filament glass fibre products; EU-Tunisia free trade agreement - changes regarding the origin of goods; extension of certain restrictive measures against Russia; amendments concerning imports of wine originating in New Zealand; and more updates.

law
Point of view
icon
Discussion of the most important AI risks
19-02-2025

The EU Artificial Intelligence (AI) Act was created to manage the most important risks associated with the development and adaptation of this technology. Let’s take a look at the most discussed risks associated with AI, as identified by various internet commentators, experts and members of the public.

Dr Ramūnas Šablinskas

IT systems, databases
Point of view
icon
Discussion of the most important AI risks
19-02-2025

The EU Artificial Intelligence (AI) Act was created to manage the most important risks associated with the development and adaptation of this technology. Let’s take a look at the most discussed risks associated with AI, as identified by various internet commentators, experts and members of the public.

Dr Ramūnas Šablinskas

IT systems, databases
Case law
icon
Classification of electric scooters for seniors - 10% or 0% duty?
16-02-2025

A recent case before the Court of Justice of the European Union raises the issue of the classification of an electric four-wheel vehicle for seniors traveling at speeds of up to 16 km per hour. The classification as ‘other vehicles similar to golf carts’ and ‘wheelchairs/other vehicles designed for disabled persons’ was decided with a duty of 10% or 0%, respectively. Let us review the main highlights determining the classification of such goods.

Ingrida Sakalienė

classification
Case law
icon
Classification of electric scooters for seniors - 10% or 0% duty?
16-02-2025

A recent case before the Court of Justice of the European Union raises the issue of the classification of an electric four-wheel vehicle for seniors traveling at speeds of up to 16 km per hour. The classification as ‘other vehicles similar to golf carts’ and ‘wheelchairs/other vehicles designed for disabled persons’ was decided with a duty of 10% or 0%, respectively. Let us review the main highlights determining the classification of such goods.

Ingrida Sakalienė

classification
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