Journal

Save
Showing 1-16 of 156
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

Copy link
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 

Copy link
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

Copy link
All EU law Case law A coffee break with... Classification Valuation Origin Sustainability Import taxes Customs procedures Overviews and comments Compliance Online tools and resources Non-tariff measures EU - UK trade Country-specific Knowledge Filling out the customs declaration Career as a customs specialist Collaboration Students' section
EU law
Case law
A coffee break with...
Classification
Valuation
Origin
Sustainability
Import taxes
Customs procedures
Overviews and comments
Compliance
Online tools and resources
Non-tariff measures
EU - UK trade
Country-specific
Knowledge
Filling out the customs declaration
Career as a customs specialist
Collaboration
Students' section
en
Technology to Customs: Catch me, if you can
14-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful … conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

€
classification, duties, taxes
en
Technology to Customs: Catch me, if you can
14-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

€
classification, duties, taxes
en
EU’s dual-use exports - disunity or unity?
04-02-2024

The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the … export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.

Boryana Peycheva

€
export control, sanctions
en
EU’s dual-use exports - disunity or unity?
04-02-2024

The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.

Boryana Peycheva

€
export control, sanctions
en
A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU
28-01-2024

The UCC reform proposal, if adopted, means saying goodbye to many familiar concepts (entry summary declaration, customs declaration, declarant, etc.) and welcoming new ones. We provide an overview … of some proposed changes to the definitions of the UCC, which show that the current roles and responsibilities of the actors involved (e.g., exporter, importer, declarant, carrier, customs warehouse of free zone operator) as well as certain familiar customs simplifications will disappear (e.g., entry in the declarant’s records, simplified and supplementary declaration) and customs processes will change significantly, in particular due to the creation of a central EU Customs Data Hub. Economic operators concerned should analyse the forthcoming changes and draw the attention of the legislative bodies to weaknesses and possible unintended consequences in customs processes in a timely manner.

Michael Lux

€
law
en
A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU
28-01-2024

The UCC reform proposal, if adopted, means saying goodbye to many familiar concepts (entry summary declaration, customs declaration, declarant, etc.) and welcoming new ones. We provide an overview of some proposed changes to the definitions of the UCC, which show that the current roles and responsibilities of the actors involved (e.g., exporter, importer, declarant, carrier, customs warehouse of free zone operator) as well as certain familiar customs simplifications will disappear (e.g., entry in the declarant’s records, simplified and supplementary declaration) and customs processes will change significantly, in particular due to the creation of a central EU Customs Data Hub. Economic operators concerned should analyse the forthcoming changes and draw the attention of the legislative bodies to weaknesses and possible unintended consequences in customs processes in a timely manner.

Michael Lux

€
law
en
Customs brokers in Europe: Shaping and establishing a future-proof role
28-01-2024

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when … a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

€
customs brokers
en
Customs brokers in Europe: Shaping and establishing a future-proof role
28-01-2024

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

€
customs brokers
en
Customs brokers and their management: current challenges and the future
14-01-2024

Customs brokers are an important part of the customs ecosystem. Both parties - traders and customs - can benefit greatly from working with these professional intermediaries. Customs brokers take … on the complex tasks related to customs clearance, protect and serve the interests of the parties involved while balancing their different needs (e.g. fast delivery vs. thorough control) and save them a lot of time so they can focus on their core activities. This topic is not new, and one might think that these areas of operation should already be established and standardised. However, discussions at the 19th Authors' Meeting showed that there are still more questions than answers in the countries of Europe and America.

customs brokers
en
Customs brokers and their management: current challenges and the future
14-01-2024

Customs brokers are an important part of the customs ecosystem. Both parties - traders and customs - can benefit greatly from working with these professional intermediaries. Customs brokers take on the complex tasks related to customs clearance, protect and serve the interests of the parties involved while balancing their different needs (e.g. fast delivery vs. thorough control) and save them a lot of time so they can focus on their core activities. This topic is not new, and one might think that these areas of operation should already be established and standardised. However, discussions at the 19th Authors' Meeting showed that there are still more questions than answers in the countries of Europe and America.

customs brokers
en
UCC e-systems: Updated implementation deadlines
26-12-2023

The remaining electronic systems provided for in the Union Customs Code (UCC) will be implemented in 2024 and 2025. The introduction of a new customs system can have various implications for … a company, depending on its specific activity: time savings when paper documents become electronic (e.g. T2L), significant financial savings thanks to new simplification possibilities (e.g. centralised clearance), the need to adapt company processes and software to the transition to the new systems, or simply the potential for disruption during implementation (for example, the introduction of new services of the Intelligent Customs Declaration System (iMDAS) this month in Lithuania has led to a sad joke in business community that the only Christmas wish is a working iMDAS), etc. On 15 December, the European Commission adopted a new work programme to replace the previous one. Let's take a look at the updated implementation deadlines for the systems planned for the coming years. If you work with these systems, you should think about how they will or might affect your organisation and prepare accordingly.

Enrika Naujokė

€
IT systems, databases
en
UCC e-systems: Updated implementation deadlines
26-12-2023

The remaining electronic systems provided for in the Union Customs Code (UCC) will be implemented in 2024 and 2025. The introduction of a new customs system can have various implications for a company, depending on its specific activity: time savings when paper documents become electronic (e.g. T2L), significant financial savings thanks to new simplification possibilities (e.g. centralised clearance), the need to adapt company processes and software to the transition to the new systems, or simply the potential for disruption during implementation (for example, the introduction of new services of the Intelligent Customs Declaration System (iMDAS) this month in Lithuania has led to a sad joke in business community that the only Christmas wish is a working iMDAS), etc. On 15 December, the European Commission adopted a new work programme to replace the previous one. Let's take a look at the updated implementation deadlines for the systems planned for the coming years. If you work with these systems, you should think about how they will or might affect your organisation and prepare accordingly.

Enrika Naujokė

€
IT systems, databases
en
Thoughts on non-preferential & Deep origin
03-12-2023

The fundamental premise of these notes is that the absence of any harmonization for rules of non-preferential rules of origin is increasingly and very rapidly creating additional discriminatory … opportunities to expand and extend the scope and impact of a wide range of trade policies and trade restrictions. A brief analysis will provide a few examples of this phenomena, including an examination of its probable causes, and possible approaches to mitigate related barriers to international trade. The final notes will examine potential information and data contradictions in the current efforts to control so-called 'negative externalities' by way of 'deep origin' requirements, such as forced labour and carbon measures, at the border.

Brian Staples

€
origin
en
Thoughts on non-preferential & Deep origin
03-12-2023

The fundamental premise of these notes is that the absence of any harmonization for rules of non-preferential rules of origin is increasingly and very rapidly creating additional discriminatory opportunities to expand and extend the scope and impact of a wide range of trade policies and trade restrictions. A brief analysis will provide a few examples of this phenomena, including an examination of its probable causes, and possible approaches to mitigate related barriers to international trade. The final notes will examine potential information and data contradictions in the current efforts to control so-called 'negative externalities' by way of 'deep origin' requirements, such as forced labour and carbon measures, at the border.

Brian Staples

€
origin
en
What is ‘cool’ about customs for you?
30-11-2023

‘What are your main tasks as the Head of European Customs at DB Schenker? What are the main challenges and how do you deal with them? How do you measure success? What is ‘cool’ about customs … for you? If you would have all the powers and resources, what would be the very first thing you would change in customs world?’ – We had the opportunity to put these and other questions to Rainer Wilms, who we would like to thank for his answers and insights.

Rainer Wilms

€
en
What is ‘cool’ about customs for you?
30-11-2023

‘What are your main tasks as the Head of European Customs at DB Schenker? What are the main challenges and how do you deal with them? How do you measure success? What is ‘cool’ about customs for you? If you would have all the powers and resources, what would be the very first thing you would change in customs world?’ – We had the opportunity to put these and other questions to Rainer Wilms, who we would like to thank for his answers and insights.

Rainer Wilms

€
en
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the … role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

€
origin, trade topics
en
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

€
origin, trade topics
en
Chat GPT and Google Bard: How customs brokers can use these AI tools
01-10-2023

Artificial Intelligence (AI) - a topic that was barely heard of last year, it now seems to be a topic that appears at almost every conference and can be applied in every field. When we heard … about artificial intelligence and its availability on the market, it seemed so distant and unheard of, and when the first reports appeared in the press, we certainly did not think that we, as customs brokers, would be able to apply it to our own operations. I will not hide the fact that the first people to try out the CHAT GPT tool in our company were our colleagues who are the most interested in information technology and innovations in the market.

Gertrūda Bakšienė

€
IT systems, databases
en
Chat GPT and Google Bard: How customs brokers can use these AI tools
01-10-2023

Artificial Intelligence (AI) - a topic that was barely heard of last year, it now seems to be a topic that appears at almost every conference and can be applied in every field. When we heard about artificial intelligence and its availability on the market, it seemed so distant and unheard of, and when the first reports appeared in the press, we certainly did not think that we, as customs brokers, would be able to apply it to our own operations. I will not hide the fact that the first people to try out the CHAT GPT tool in our company were our colleagues who are the most interested in information technology and innovations in the market.

Gertrūda Bakšienė

€
IT systems, databases
en
Customs HI&AI: new crisis or new opportunities?
01-10-2023

'It is December 2039, and various newsbots push the following content to their subscribers: ... Customs is being abolished next January (2040) when the EU's new customs system [Artificial Customs … Intelligence Depository, ACID] comes into operation ... The new system means that most of the approximately 5,500 Customs employees will lose their jobs.' This is how the introduction to the book "Customs Inside Anywhere, Insights Everywhere" by Frank Heijmann and John Peters begins [1].

Enrika Naujokė

€
IT systems, databases
en
Customs HI&AI: new crisis or new opportunities?
01-10-2023

'It is December 2039, and various newsbots push the following content to their subscribers: ... Customs is being abolished next January (2040) when the EU's new customs system [Artificial Customs Intelligence Depository, ACID] comes into operation ... The new system means that most of the approximately 5,500 Customs employees will lose their jobs.' This is how the introduction to the book "Customs Inside Anywhere, Insights Everywhere" by Frank Heijmann and John Peters begins [1].

Enrika Naujokė

€
IT systems, databases
en
Put yourself in the shoes of a customs auditor (and why you should) Part I
13-08-2023

What are the objectives of a post-clearance customs audit (PCA)? What does “a desk audit” mean? What are the obligations and rights of auditees? And generally, from a business perspective, isn’t … it more important to get border controls right for goods to smoothly cross the borders than to care about PCAs? If you don't know the answers, continue reading this article, which gives an overview of the principles of customs audit-based controls around the world. Understanding these will help you better understand how customs auditors think and work. This is important to be prepared for customs audits and also to develop an appropriate internal procedure for auditing your company's compliance with customs and trade regulations, which is an effective measure to prevent costly errors or to detect and correct them in a timely manner (before the customs audit).

Enrika Naujokė

€
risk management
en
Put yourself in the shoes of a customs auditor (and why you should) Part I
13-08-2023

What are the objectives of a post-clearance customs audit (PCA)? What does “a desk audit” mean? What are the obligations and rights of auditees? And generally, from a business perspective, isn’t it more important to get border controls right for goods to smoothly cross the borders than to care about PCAs? If you don't know the answers, continue reading this article, which gives an overview of the principles of customs audit-based controls around the world. Understanding these will help you better understand how customs auditors think and work. This is important to be prepared for customs audits and also to develop an appropriate internal procedure for auditing your company's compliance with customs and trade regulations, which is an effective measure to prevent costly errors or to detect and correct them in a timely manner (before the customs audit).

Enrika Naujokė

€
risk management
en
Free zones: types and benefits for business
30-07-2023

Free zone development differs from one country to another. Different countries use different types and concepts of free zones. In some countries, Free Zones are developed to stimulate incoming … trade, as in the case of the US Foreign-Trade Zones (FTZs), while in others, such as developing countries, they exist to stimulate export-oriented trade. In this article, we overview the various types of free zones and the benefits they provide for business. Editors' note: Mark Rowbotham, the author of this article, is the author of the book "Freeports and Free Zones: Operations and Regulation in the Global Economy".

Mark Rowbotham

€
en
Free zones: types and benefits for business
30-07-2023

Free zone development differs from one country to another. Different countries use different types and concepts of free zones. In some countries, Free Zones are developed to stimulate incoming trade, as in the case of the US Foreign-Trade Zones (FTZs), while in others, such as developing countries, they exist to stimulate export-oriented trade. In this article, we overview the various types of free zones and the benefits they provide for business. Editors' note: Mark Rowbotham, the author of this article, is the author of the book "Freeports and Free Zones: Operations and Regulation in the Global Economy".

Mark Rowbotham

€
en
What does “trade facilitation” really mean?
02-07-2023

With the increase in globalization and economic interdependence between countries, trade facilitation has become a critically important issue for the global economy. Consequently, trade facilitation … has been addressed in all its possible meanings, in all fields and scopes, and by all institutions that are somehow linked to international trade, composing a true Tradeweb of players with specific roles and common objectives.

Eduardo Leite LLB, LLM

€
law, sustainability
en
What does “trade facilitation” really mean?
02-07-2023

With the increase in globalization and economic interdependence between countries, trade facilitation has become a critically important issue for the global economy. Consequently, trade facilitation has been addressed in all its possible meanings, in all fields and scopes, and by all institutions that are somehow linked to international trade, composing a true Tradeweb of players with specific roles and common objectives.

Eduardo Leite LLB, LLM

€
law, sustainability
en
Customs brokers: Growing importance in the US. The opposite in the EU?
24-06-2023

The United States is strengthening the role of customs brokers as professionals by introducing a professional development requirement (which will come into force on 24 July 2023), stressing that … this will help improve trade compliance and revenue protection and allow brokers to act as an additional layer of security to prevent illicit goods from entering US commerce. In the meantime, EU customs brokers fear that the EU Customs Reform and the draft new Customs Code could signal the end of their profession.

Enrika Naujokė

€
customs brokers, knowledge management
en
Customs brokers: Growing importance in the US. The opposite in the EU?
24-06-2023

The United States is strengthening the role of customs brokers as professionals by introducing a professional development requirement (which will come into force on 24 July 2023), stressing that this will help improve trade compliance and revenue protection and allow brokers to act as an additional layer of security to prevent illicit goods from entering US commerce. In the meantime, EU customs brokers fear that the EU Customs Reform and the draft new Customs Code could signal the end of their profession.

Enrika Naujokė

€
customs brokers, knowledge management
en
Competencies of a customs broker: insights from a workshop
18-06-2023

Customs matters are complex and little known to the general public. This makes customs brokers an indispensable part of international trade, and with their knowledge they can greatly help their … clients. What key competencies should customs brokers have? What additional key skills should they have? And what can we do to improve the competencies of customs brokers? These three questions were dealt with in a workshop organised by Customs Knowledge Community (CKC). Let's have an overview of the results.

Assoc Prof Dr Momchil Antov

€
customs brokers, knowledge management
en
Competencies of a customs broker: insights from a workshop
18-06-2023

Customs matters are complex and little known to the general public. This makes customs brokers an indispensable part of international trade, and with their knowledge they can greatly help their clients. What key competencies should customs brokers have? What additional key skills should they have? And what can we do to improve the competencies of customs brokers? These three questions were dealt with in a workshop organised by Customs Knowledge Community (CKC). Let's have an overview of the results.

Assoc Prof Dr Momchil Antov

€
customs brokers, knowledge management
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Maximum file size 6mb
File is too large