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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

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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 

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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

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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
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise … risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when … the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

€
duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

€
duties, taxes
en
Management of customs procedure code 42 in Austria and Germany – pitfalls and opportunities
27-08-2023

Instead of declaring non-Union goods for release for free circulation under code 40 (in which case import VAT will also become due), an importer established in another Member State (MS) than … that in which such goods will be released for the procedure (and will thus become Union goods) has – often using the services of a representative who is either a freight forwarder or a customs broker – the option of declaring code 42, thus avoiding the obligation to pay the import VAT and regular VAT in the import clearance MS, with the consequence that (only) the regular VAT is to be paid in the MS of destination (where the importer or consignee is established) on an intra-EU acquisition (and the importer can thus avoid a VAT registration in the MS of import clearance). This is already my summary of the opportunities. The remaining part of this article will deal with the pitfalls experienced by customs practitioners in Austria (AT) and Germany (DE). At the end, I will also try to give an outlook into the future.

Michael Lux

€
duties, taxes
en
Management of customs procedure code 42 in Austria and Germany – pitfalls and opportunities
27-08-2023

Instead of declaring non-Union goods for release for free circulation under code 40 (in which case import VAT will also become due), an importer established in another Member State (MS) than that in which such goods will be released for the procedure (and will thus become Union goods) has – often using the services of a representative who is either a freight forwarder or a customs broker – the option of declaring code 42, thus avoiding the obligation to pay the import VAT and regular VAT in the import clearance MS, with the consequence that (only) the regular VAT is to be paid in the MS of destination (where the importer or consignee is established) on an intra-EU acquisition (and the importer can thus avoid a VAT registration in the MS of import clearance). This is already my summary of the opportunities. The remaining part of this article will deal with the pitfalls experienced by customs practitioners in Austria (AT) and Germany (DE). At the end, I will also try to give an outlook into the future.

Michael Lux

€
duties, taxes
en
Triangulation - what is it?
27-08-2023

The EU-UK Trade and Co-operation Agreement signed at the end of 2020 made very little mention of the impact of VAT on UK businesses trading within the EU. Zero Tariffs and Zero Quotas were the … most pressing concerns for companies looking to see minimal disruption to their trading activities. However, the complexities of VAT legislation and application for businesses are a stark reminder that difficulties remain when trading both out of and with the UK. One of these difficulties relates to the VAT Triangulation concept, essentially a transaction and supply of goods where there are three or more EU member states involved and the supply chain is not as simple as 1, 2, 3. Most importantly, however, is that the UK is no longer able to benefit from the VAT Triangulation simplification offered by the EU, which will therefore result in the need for UK businesses to have to register for VAT purposes when making sales into the EU.

Mark Rowbotham

€
duties, taxes
en
Triangulation - what is it?
27-08-2023

The EU-UK Trade and Co-operation Agreement signed at the end of 2020 made very little mention of the impact of VAT on UK businesses trading within the EU. Zero Tariffs and Zero Quotas were the most pressing concerns for companies looking to see minimal disruption to their trading activities. However, the complexities of VAT legislation and application for businesses are a stark reminder that difficulties remain when trading both out of and with the UK. One of these difficulties relates to the VAT Triangulation concept, essentially a transaction and supply of goods where there are three or more EU member states involved and the supply chain is not as simple as 1, 2, 3. Most importantly, however, is that the UK is no longer able to benefit from the VAT Triangulation simplification offered by the EU, which will therefore result in the need for UK businesses to have to register for VAT purposes when making sales into the EU.

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - excise (Part III)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to … domestic duties, excise duty and the UK due diligence requirements, for both domestic and import purposes. This is the continuation of the articles "The risk challenge of indirect tax - customs (Part I)” and "The risk challenge of indirect tax - VAT (Part II)".

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - excise (Part III)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to domestic duties, excise duty and the UK due diligence requirements, for both domestic and import purposes. This is the continuation of the articles "The risk challenge of indirect tax - customs (Part I)” and "The risk challenge of indirect tax - VAT (Part II)".

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - VAT (Part II)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to … VAT and the challenges it poses for businesses, types of VAT fraud, EU triangulation (How do we prove VAT zero-rating?), call off and consignment stock VAT, postponed VAT accounting. This is the continuation of the article "The risk challenge of indirect tax - customs (Part I)”.

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - VAT (Part II)
23-08-2023

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to VAT and the challenges it poses for businesses, types of VAT fraud, EU triangulation (How do we prove VAT zero-rating?), call off and consignment stock VAT, postponed VAT accounting. This is the continuation of the article "The risk challenge of indirect tax - customs (Part I)”.

Mark Rowbotham

€
duties, taxes
en
The risk challenge of indirect tax - customs (Part I)
20-08-2023

Indirect tax - customs duty, excise duty and VAT - while it must be paid correctly, also offers various cash enhancement opportunities, which is crucial for all organisations seeking to continuously … improve their internal indirect tax function. However, the prerequisite is due diligence. In this article, we overview the host of indirect taxes and indirect tax compliance obligations and focus on the “prerequisite” by discussing risk analysis in customs control based on the rules of HRMC (the UK Customs) and highlighting the importance to achieve “low-risk” status. We also overview customs duty. In the following articles, we will discuss VAT and excise more in detail.

Mark Rowbotham

€
duties, taxes, risk management
en
The risk challenge of indirect tax - customs (Part I)
20-08-2023

Indirect tax - customs duty, excise duty and VAT - while it must be paid correctly, also offers various cash enhancement opportunities, which is crucial for all organisations seeking to continuously improve their internal indirect tax function. However, the prerequisite is due diligence. In this article, we overview the host of indirect taxes and indirect tax compliance obligations and focus on the “prerequisite” by discussing risk analysis in customs control based on the rules of HRMC (the UK Customs) and highlighting the importance to achieve “low-risk” status. We also overview customs duty. In the following articles, we will discuss VAT and excise more in detail.

Mark Rowbotham

€
duties, taxes, risk management
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from … duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

€
duties, taxes
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

€
duties, taxes
en
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their … products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

€
duties, taxes
en
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

€
duties, taxes
en
Trade defence instruments (TDIs): what EU importers and exporters should know
11-09-2021

The European Commission has published its 39th Annual Report on the use of trade defence instruments (TDIs) in 2020. The TDIs are applied to prevent unfair trade practices, mainly cheap imports … due to dumping or subsidies, which harm EU producers. However, EU importers, especially SMEs, are often caught by a newly launched TDI unprepared and not aware of the unfair trade. The price of unawareness is high - the amount of import duties to be paid may be similar to the price of the goods themselves.

Enrika Naujokė

€
trade policy
en
Trade defence instruments (TDIs): what EU importers and exporters should know
11-09-2021

The European Commission has published its 39th Annual Report on the use of trade defence instruments (TDIs) in 2020. The TDIs are applied to prevent unfair trade practices, mainly cheap imports due to dumping or subsidies, which harm EU producers. However, EU importers, especially SMEs, are often caught by a newly launched TDI unprepared and not aware of the unfair trade. The price of unawareness is high - the amount of import duties to be paid may be similar to the price of the goods themselves.

Enrika Naujokė

€
trade policy
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