Articles

We overview customs-related legal acts, information, and notices published in the Official Journal of the EU covering the period 24.3.2020 - 30.4.2020. There was news related to Brexit, Covid-19, … common transit procedure, tariff classification of certain goods, preferential origin, duties, antidumping duties, and non-tariff measures.

Although the business form, such as the relocation of production to another country under an outsourcing agreement is already considered as a fairly common form of business, third-country companies … still face challenges in supplying raw materials to their processing sites. One of them is obtaining an EORI number when a company does not actually operate in the EU Member States but sees an economic benefit in importing raw materials into the EU on its own behalf.

People across the globe need prepared institutions to face this global challenge. In this regard, it is essential to discuss the available Customs instruments to deal with contingencies. So, … in this article, I am going to highlight the instruments available at the World Customs Organization (WCO), the World Health Organization (WHO) and United Nations (UN) to use as a reference for Customs contingency/emergency plans.

Tariffs modern debate lacks depth as it does not consider tariffs types, goods volatility, transfer pricing policies and fraudulent trade. Thus, the idea in this article is to enrich the tariffs … debate and to keep an open mind to the existence of different types of tariffs.

In the case of a Drone, a relatively new device that constantly finds a new application when making some adaptations, do you know how to classify properly? Do the interpretative rules of the … Harmonized System follow the technological evolution of goods?

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated … with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

In order to classify goods properly, we need to review numerous documents that we find on various websites: classification conclusions, regulations, court rulings, and much more. Emphasizing … the importance of correct classification of goods and facilitating this process, the European Commission has introduced a new database called CLASS consultation. I will give an overview of what we find in it and how to use it.

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of … goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

This article explains, how a company can import into and sell from Belgium, Germany and the Netherlands using a fiscal representative. The main benefit of using fiscal representation is to avoid … actual VAT payment at the moment of import by using customs procedure 42 or a license for deferring the import VAT.

The Eurasian Economic Union (hereinafter referred to as the “EAEU”) is an international organization including five countries – the Russian Federation, Belarus, Kazakhstan, Armenia and Kyrgyzstan, … which is intended to create a “Single Economic Space” in the former Soviet countries. Within its framework, a number of legal acts were adopted, in accordance with which the EAEU member countries agreed to ensure the safety of goods . This is to be achieved by virtue of ensuring compliance of goods and manufacturing conditions with the requirements of technical regulations (hereinafter referred to as the “TRs”) implemented on the territories of the states which are parties to the organization . Such TRs apply to goods of both national and foreign origin. The confirmation of conformity of goods with the safety requirements established by TRs shall inter alia be made by means of labelling the goods with an EAC logo.

India is a developing country and one of the biggest economies in the world. There is a huge potential for international trade! Export and import processes are an important part of international … trade and should be thoroughly planned in advance. In this article, we provide a step-by-step overview of what should be considered to ensure compliance with regulations and successful export and import processes in India.

In this article, we draw attention to the challenges that designated postal operators and their clients will face in the process of declaring Low Value Consignments (LVC) from 2021. We share … our insights on the main issues and some possible solutions, and invite interested parties from other countries to share their views.

The European Union's Generalised Scheme of Preferences helps developing countries by making it easier for them to export their products to the EU. This is done in the form of reduced tariffs … for their goods when entering the EU market. However, the reduction is granted only if certain conditions are met. In this article, we overview a recent case of withdrawing preferences from one country which failed to meet the conditions. It is important for EU importers to monitor such changes because higher import duties will be applicable after the withdrawal is enforced.

The Lithuanian Customs annually publishes the Customs Activity Report for the previous year. Let us take a look at some of the information in the report, starting with what, in our opinion, is … the most important for the business - the results of the on-the-spot post-clearance audits, showing where the business make costly mistakes.

News related to COVID-19 measures, tariff classification, preferential origin, antidumping/ countervailing duty, and tariff quotas.

News related to international conventions and agreements, tariff classification, preferential origin, antidumping, excise goods, and the Court of Justice of the European Union.