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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

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

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Students' section
en
The classification of goods – It’s what you don’t know that brings you in trouble
26-03-2023

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

Christopher Matt

classification
en
The classification of goods – It’s what you don’t know that brings you in trouble
26-03-2023

This is not a scientific paper claiming to be absolutely complete - it is rather a short examination (born out of the practitioner’s view) of the complexity of classification based on a simple article (with minor variations) and a pointing out of the (often, usually) missing information to classify an article completely (automated?) based on existing (tabular?) data. Let us now consider the complexity of classification in the EU nomenclature using a simple example. Let's take as an example a screw, more precisely a hexagon head screw.

Christopher Matt

classification
en
Classification of a pipe transportation device: an article of aluminium or a container?
12-03-2023

Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

Ingrida Kemežienė

classification
en
Classification of a pipe transportation device: an article of aluminium or a container?
12-03-2023

Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

Ingrida Kemežienė

classification
en
Classification of inflatable couches: furniture or camping equipment?
12-03-2023

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

Ingrida Kemežienė

classification
en
Classification of inflatable couches: furniture or camping equipment?
12-03-2023

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

Ingrida Kemežienė

classification
en
Advance Rulings on Tariff Classification: What? Why? Where?
01-03-2023

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

Taichi Kawazoe

classification
en
Advance Rulings on Tariff Classification: What? Why? Where?
01-03-2023

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

Taichi Kawazoe

classification
en
Classification of drones: toy or unmanned aircraft?
01-03-2023

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

Taichi Kawazoe

classification
en
Classification of drones: toy or unmanned aircraft?
01-03-2023

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

Taichi Kawazoe

classification
en
Trade with Brazil: the use of ‘attributes’ in classification of goods
30-11-2022

Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.

Eduardo Leite LLB, LLM, Laércio Cruz Uliana

classification
en
Trade with Brazil: the use of ‘attributes’ in classification of goods
30-11-2022

Due to the need for more precise controls on foreign trade, the Brazilian government decided to adopt an additional methodology to performing the classification of goods in the HS/NCM, which is the use of 'attributes'. Each position in the HS/NCM can have several attributes, and the importer must indicate which one or which ones apply to the goods. This new import process aims to optimise customs inspection and increase the application of fines due to incorrect classification.

Eduardo Leite LLB, LLM, Laércio Cruz Uliana

classification
en
Combined nomenclature 2023 – what is changing?
27-11-2022

The Combined Nomenclature (CN) is updated annually and businesses should check for changes relating to imported or exported goods. The version of the CN to be applied in 2023 has already been published. Let's take a look at the more important changes, which are, in fact, not many - 42 new CN codes were introduced, 23 CN codes were abolished.

Eglė Pučkuvienė

classification
en
Combined nomenclature 2023 – what is changing?
27-11-2022

The Combined Nomenclature (CN) is updated annually and businesses should check for changes relating to imported or exported goods. The version of the CN to be applied in 2023 has already been published. Let's take a look at the more important changes, which are, in fact, not many - 42 new CN codes were introduced, 23 CN codes were abolished.

Eglė Pučkuvienė

classification
en
Communication on tariff classification of goods - what is it?
23-11-2022

After the publication of a certain communication in the EU Official Journal, Binding Tariff Information (BTI) decisions must be revoked if they no longer correspond to the interpretation of the customs nomenclature according to the specified international tariff measures. The latest communication was published at the end of October this year. Let's take a look at the current issues that are important for both business and customs. For example, how should household plastic clothes hangers be classified? Or what about digital smart pen classification?

Ingrida Sakalienė

classification
en
Communication on tariff classification of goods - what is it?
23-11-2022

After the publication of a certain communication in the EU Official Journal, Binding Tariff Information (BTI) decisions must be revoked if they no longer correspond to the interpretation of the customs nomenclature according to the specified international tariff measures. The latest communication was published at the end of October this year. Let's take a look at the current issues that are important for both business and customs. For example, how should household plastic clothes hangers be classified? Or what about digital smart pen classification?

Ingrida Sakalienė

classification
en
Classification of the smartwatches is not so smart
23-10-2022

Tariff classification is never simple. This is a complex process that has been always causing complications and misunderstandings. It may seem that persons over the years should have learned to avoid problems when classifying goods. However, in practice the further it goes, the more complicated it becomes. In this article, we offer to get acquainted with one such example that confirms this statement.

Taichi Kawazoe

classification
en
Classification of the smartwatches is not so smart
23-10-2022

Tariff classification is never simple. This is a complex process that has been always causing complications and misunderstandings. It may seem that persons over the years should have learned to avoid problems when classifying goods. However, in practice the further it goes, the more complicated it becomes. In this article, we offer to get acquainted with one such example that confirms this statement.

Taichi Kawazoe

classification
en
Tariff classification toolkit
09-10-2022

The areas requiring customs compliance are of a very technical nature. To get it right, a systematic approach is required. In this article, we present the ‘Tariff classification toolkit’, developed by the author. This is a generic version of a toolkit. It can be tailored to the requirements of any company by expanding them and making the requirements more specific.

Rizwan Mahmood

classification
en
Tariff classification toolkit
09-10-2022

The areas requiring customs compliance are of a very technical nature. To get it right, a systematic approach is required. In this article, we present the ‘Tariff classification toolkit’, developed by the author. This is a generic version of a toolkit. It can be tailored to the requirements of any company by expanding them and making the requirements more specific.

Rizwan Mahmood

classification
en
Can you appeal if you disagree with the CN code recommendation issued by the Customs Laboratory?
21-06-2022

You can ask the Customs Laboratory to classify your goods to double-check the commodity code you use or plan to use. However, the recommended product code might differ from yours, and you may disagree with it. What should be done in such a case? Should you ignore the recommendation of the Customs Laboratory? Or is it better to appeal against it? And, in general, is it possible to appeal against such non-binding conclusions? The Supreme Administrative Court of Lithuania (SACL) clarified the latter issue.

Enrika Naujokė

classification
en
Can you appeal if you disagree with the CN code recommendation issued by the Customs Laboratory?
21-06-2022

You can ask the Customs Laboratory to classify your goods to double-check the commodity code you use or plan to use. However, the recommended product code might differ from yours, and you may disagree with it. What should be done in such a case? Should you ignore the recommendation of the Customs Laboratory? Or is it better to appeal against it? And, in general, is it possible to appeal against such non-binding conclusions? The Supreme Administrative Court of Lithuania (SACL) clarified the latter issue.

Enrika Naujokė

classification
en
A few remarks on the softness of soft law in the sphere of customs classification
31-05-2022

Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.

Prof Dr Krzysztof Lasiński-Sulecki

classification, law international
en
A few remarks on the softness of soft law in the sphere of customs classification
31-05-2022

Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.

Prof Dr Krzysztof Lasiński-Sulecki

classification, law international
en
The "dark art" of classification (challenging a BTI ruling)
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr David Savage

classification
en
The "dark art" of classification (challenging a BTI ruling)
15-05-2022

The area of classification is often seen as a dark art and impenetrable to most people. This is of course untrue, but it does require experience and repeated and frequent exposure in order to operate confidently and competently within this discipline. In March 2021, an article reporting on the deliberations of the Irish Tax Appeals Commission regarding a tariff classification dispute between the Irish Revenue Commissioners and a medical technology company appeared in an Irish daily newspaper. As a customs consultant and a former civil servant with a particular interest in tariff classification, my attention was immediately piqued.

Dr David Savage

classification
en
Cases in which Binding Tariff Information (BTI) ceases to be valid
08-07-2020

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Ingrida Sakalienė

classification, law
en
Cases in which Binding Tariff Information (BTI) ceases to be valid
08-07-2020

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Ingrida Sakalienė

classification, law
en, pt
Interpretation of the HS: Is the drone a chameleon?
25-03-2020

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?

Roberto Raya da Silva

classification
en, pt
Interpretation of the HS: Is the drone a chameleon?
25-03-2020

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?

Roberto Raya da Silva

classification
en, ru
CLASS consultation – assistance in classifying goods in the EU
25-03-2020

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.

Ingrida Sakalienė

classification, IT systems, databases
en, ru
CLASS consultation – assistance in classifying goods in the EU
25-03-2020

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.

Ingrida Sakalienė

classification, IT systems, databases
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