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
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
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
Dear Reader,
These past two months have brought a great deal of activity and change: US tariffs and the resulting concerns over trade diversion; the EU’s 17th package of sanctions against Russia and Belarus; the EU–UK Summit and the UK–US Economic Prosperity Agreement; Ukraine rapidly aligning its customs rules with those of the EU - and much more besides.
In 2013, at the Charlemagne Prize ceremony, Lithuanian President Dalia Grybauskaite remarked: "It is said that challenges might be far greater than us, but how we deal with them is what defines us." Many of us today feel we are grappling with exactly such challenges - ones that appear far beyond our control. Let us not focus on the scale of the challenges themselves - which can be overwhelming - but rather on how best to address them. In doing so, we can draw strength from Ukraine, and indeed from Europe’s own past.
It is the past of Europe that we especially recall in May. This year marked several significant anniversaries: 75 years since the Schuman Declaration, 80 years since the end of the Second World War, and once again, eyes turned to Aachen, where the Charlemagne Prize is awarded for contributions to European unity.
This year, the prize was awarded to European Commission President Ursula von der Leyen. In her acceptance speech, she highlighted the EU’s strategic priorities for the coming years: security and peace, innovation, enlargement to include countries such as Ukraine, and the renewal of European democracy. A look at current EU customs and trade developments - summarised in our EU customs and trade news section - reveals how these priorities are already being translated into action.
In this issue, you will find articles on technology, export control, CBAM, US tariffs, e-commerce, education and more - each offering knowledge and insight to help you respond to today’s challenges.
Thank you to all the experts who generously share their expertise from many different countries around the world: Italy, France, Belgium, Bulgaria, the Netherlands, Germany, Israel, Ukraine, the UK, the US, and Lithuania.
I hope you find the issue both informative and thought-provoking.
Enrika Naujoke
Member of the Editorial Board
News in brief: the revised Customs Code of Ukraine come into force; the system for granting customs authorisations updated; modernised Ukraine-EFTA FTA signed; the transition period for the updated … rules of origin within the PEM Convention framework started; anti-dumping duties extended and new investigations launched; Ukraine AEO authorisation progress.
News in brief: the revised Customs Code of Ukraine come into force; the system for granting customs authorisations updated; modernised Ukraine-EFTA FTA signed; the transition period for the updated rules of origin within the PEM Convention framework started; anti-dumping duties extended and new investigations launched; Ukraine AEO authorisation progress.
News in brief: general terms of US-UK Economic Prosperity Deal; additional tariffs on automobile parts came into effect; CBP’s Guidance on import duties on certain automobile parts issued; US-China … Trade Deal reached; litigation on tariffs in progress.
News in brief: general terms of US-UK Economic Prosperity Deal; additional tariffs on automobile parts came into effect; CBP’s Guidance on import duties on certain automobile parts issued; US-China Trade Deal reached; litigation on tariffs in progress.
News in brief: outcomes of the EU-UK Summit; SPS agreement planned; US-UK Economic Prosperity Deal signed; UK-India FTA concluded; updated Windsor Framework rules implemented; changes to export … controls rules made; definitive anti-dumping and countervailing duty on certain excavators originating from China imposed.
News in brief: outcomes of the EU-UK Summit; SPS agreement planned; US-UK Economic Prosperity Deal signed; UK-India FTA concluded; updated Windsor Framework rules implemented; changes to export controls rules made; definitive anti-dumping and countervailing duty on certain excavators originating from China imposed.
News in week 22: EU and UAE launch free trade talks; EU acts against dumped imports of tinplate; imports of adipic acid subject to registration; EU lifts economic sanctions on Syria; EU Global … Human Rights Sanctions Regime - amended list of sanctioned persons; amended list of santioned persons in view of the situation in Russia; new EU strategy for secure, prosperous and resilient Black Sea region; simplifying EU’s CBAM - Council agrees negotiating position; Council Recommendation on a European quality assurance and recognition system in higher education; EU's priorities highlighted in the speech by President von der Leyen at the award ceremony of the Charlemagne Prize; WCO advances digitalisation of ATA and CPD Carnets; Integration of Lithuanian Customs systems with CSW-CERTEX; and more updates.
News in week 22: EU and UAE launch free trade talks; EU acts against dumped imports of tinplate; imports of adipic acid subject to registration; EU lifts economic sanctions on Syria; EU Global Human Rights Sanctions Regime - amended list of sanctioned persons; amended list of santioned persons in view of the situation in Russia; new EU strategy for secure, prosperous and resilient Black Sea region; simplifying EU’s CBAM - Council agrees negotiating position; Council Recommendation on a European quality assurance and recognition system in higher education; EU's priorities highlighted in the speech by President von der Leyen at the award ceremony of the Charlemagne Prize; WCO advances digitalisation of ATA and CPD Carnets; Integration of Lithuanian Customs systems with CSW-CERTEX; and more updates.
The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various … ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.
Zhiwei Chen
The United States' imposition of new tariffs has been a key talking point in professional, political and academic circles for some time. Countries are reacting to the new US trade policy in various ways. This article discusses the measures taken by China in response to US tariff policy and how companies that depend on the Chinese market can adapt to the new conditions.
Zhiwei Chen
This is the third article in a series devoted to export control. The first covered the initial steps in export controls. The second explained how to get started. In this continuation of the export … control series, we want to focus on your products, which your company produces or sells. We call them products or items, which includes hardware, software and technology.
Sabine van Osenbrüggen
This is the third article in a series devoted to export control. The first covered the initial steps in export controls. The second explained how to get started. In this continuation of the export control series, we want to focus on your products, which your company produces or sells. We call them products or items, which includes hardware, software and technology.
Sabine van Osenbrüggen
From 28 March 2025, companies may submit applications to obtain the status of an authorised CBAM declarant. It will take up to 120 days for an application to be considered, so it is important … to submit your application in good time. Companies that do not obtain authorised declarant status by 1 January 2026 will no longer be able to import goods subject to CBAM. As companies have many related questions, the editorial team thanks the Ministry of Environment and the Environmental Protection Agency of Lithuania for providing answers.
From 28 March 2025, companies may submit applications to obtain the status of an authorised CBAM declarant. It will take up to 120 days for an application to be considered, so it is important to submit your application in good time. Companies that do not obtain authorised declarant status by 1 January 2026 will no longer be able to import goods subject to CBAM. As companies have many related questions, the editorial team thanks the Ministry of Environment and the Environmental Protection Agency of Lithuania for providing answers.
News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; … tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.
News in brief: reciprocal tariffs on imports from countries with the largest trade deficits introduced and further amended; de minimis treatment for imports from China and Hong Kong eliminated; tariff increases on selected Chinese goods; updated automotive tariff sysem for US manufacturers; clarification to avoid tariff stacking; Section 232 investigation into processed critical minerals and derivative products.
The rapid expansion of e-commerce has created opportunities for business and individuals and significant challenges for customs authorities worldwide. The exponential growth in the volume of … small parcels, regulatory compliance issues and emerging threats have strained existing customs frameworks. This article explores the key challenges posed by e-commerce for customs authorities and economic operators, discusses the EU’s efforts to address the issues, also in the scope of the EU Customs Reform, and presents recommendations for ensuring compliance, revenue collection and security.
Frank Janssens , Walter Van der Meiren
The rapid expansion of e-commerce has created opportunities for business and individuals and significant challenges for customs authorities worldwide. The exponential growth in the volume of small parcels, regulatory compliance issues and emerging threats have strained existing customs frameworks. This article explores the key challenges posed by e-commerce for customs authorities and economic operators, discusses the EU’s efforts to address the issues, also in the scope of the EU Customs Reform, and presents recommendations for ensuring compliance, revenue collection and security.
Frank Janssens , Walter Van der Meiren
News in brief: UK seeks business views on response to US tariffs; new versions of several preferential trade arrangements; import sanctions against Russia and other countries updated; UK Customs … Tariff updated; product specific tariff-rate quotas and reliefs from a liability to import duty have been changed; new versions of several preferential trade arrangements released; tariff notices on the classification of goods published; notices concerning export controls issued; nuclear materials import licensing arrangements issued; provisional anti-dumping duty on certain engine oils and hydraulic fluids from Lithuania and the United Arab Emirates introduced; countervailing duty on biodiesel originating from Argentina extended; and others.
News in brief: UK seeks business views on response to US tariffs; new versions of several preferential trade arrangements; import sanctions against Russia and other countries updated; UK Customs Tariff updated; product specific tariff-rate quotas and reliefs from a liability to import duty have been changed; new versions of several preferential trade arrangements released; tariff notices on the classification of goods published; notices concerning export controls issued; nuclear materials import licensing arrangements issued; provisional anti-dumping duty on certain engine oils and hydraulic fluids from Lithuania and the United Arab Emirates introduced; countervailing duty on biodiesel originating from Argentina extended; and others.
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method … can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.
Christopher Matt
The “first sale” principle offers companies exporting to the US considerable potential savings on customs duties. Especially in times of increased trade tensions and special tariffs, this method can lead to significant cost savings. This article explains the mechanisms, prerequisites and practical application of this principle using a specific example from the German mechanical engineering industry.
Christopher Matt
The Customs green lane at airports is not as straightforward as many travellers often assume. In this article, we examine the challenges encountered in Israel, where passengers may risk having … their personal items - such as luxury watches or handbags - confiscated. It is important to understand the rules governing the choice between the green and red lanes, as well as the necessary forms to complete in order to obtain tax relief.
Omer Wagner
The Customs green lane at airports is not as straightforward as many travellers often assume. In this article, we examine the challenges encountered in Israel, where passengers may risk having their personal items - such as luxury watches or handbags - confiscated. It is important to understand the rules governing the choice between the green and red lanes, as well as the necessary forms to complete in order to obtain tax relief.
Omer Wagner
News in week 17: amendments to the rules of origin of the European Economic Area (EEA) - PEM rules of origin made part of the EEA Agreement, proofs of origin may be issued electronically, etc.; … definitive countervailing duty on imports of mobile access equipment; provisional anti-dumping duty of 62,5 % on imports of steel track shoes; amendments to representative prices in the poultrymeat and egg sectors; EU-Singapore Agreement on Digital Trade; EU position on amending Windsor framework with certain rules for products with digital elements; WTO panel established to review EU duties on battery electric vehicles from China; and more updates.
News in week 17: amendments to the rules of origin of the European Economic Area (EEA) - PEM rules of origin made part of the EEA Agreement, proofs of origin may be issued electronically, etc.; definitive countervailing duty on imports of mobile access equipment; provisional anti-dumping duty of 62,5 % on imports of steel track shoes; amendments to representative prices in the poultrymeat and egg sectors; EU-Singapore Agreement on Digital Trade; EU position on amending Windsor framework with certain rules for products with digital elements; WTO panel established to review EU duties on battery electric vehicles from China; and more updates.
This article looks at how your business activities, trading relationships, internal controls, and interactions with customs and other authorities can impact your risk assessment and, in turn, … the extent of customs controls. It also offers practical insights into how companies can lower their customs risk profile and reduce the level of scrutiny customs authorities apply to their operations.
Boryana Peycheva
This article looks at how your business activities, trading relationships, internal controls, and interactions with customs and other authorities can impact your risk assessment and, in turn, the extent of customs controls. It also offers practical insights into how companies can lower their customs risk profile and reduce the level of scrutiny customs authorities apply to their operations.
Boryana Peycheva
In this continuation of the export control series, we place ourselves in the position of a company expanding internationally and taking initial steps towards implementing export control procedures. … In such instances, where no export control department or organisational structure yet exists, the question arises: who should assume responsibility for this crucial function?
Sabine van Osenbrüggen
In this continuation of the export control series, we place ourselves in the position of a company expanding internationally and taking initial steps towards implementing export control procedures. In such instances, where no export control department or organisational structure yet exists, the question arises: who should assume responsibility for this crucial function?
Sabine van Osenbrüggen
Editor's note: Continuing the theme of the previous article (see 'Discussion of the most important AI risks'), the author looks at how the EU is trying to reconcile worker protection, innovation … and global AI competitiveness while taking full account of citizens' concerns. The author discusses a recent opinion of the European Economic and Social Committee (EESC) and shares his findings.
Dr Ramūnas Šablinskas
Editor's note: Continuing the theme of the previous article (see 'Discussion of the most important AI risks'), the author looks at how the EU is trying to reconcile worker protection, innovation and global AI competitiveness while taking full account of citizens' concerns. The author discusses a recent opinion of the European Economic and Social Committee (EESC) and shares his findings.
Dr Ramūnas Šablinskas
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