Articles

In June 2022, the 6th Customs Practitioners‘ Conference took place in Lithuania. The importance of customs in the context of the war in Ukraine, challenges for business and the role of customs … professionals in helping top-level managers to make strategic decisions and ensure compliance with them, as well as related liability issues, were emphasised. We invite you to familiarise yourself with what was discussed and pointed out by several speakers.

Reader's question: Can anti-dumping duties and countervailing duties apply simultaneously to the same product? In response to this question, here we provide a practical example of importing electric … bicycles from China and review trade defence instruments - anti-dumping, countervailing and safeguard duties.

The following European Commission initiatives in the field of customs are reviewed. COVID-19: Guidelines for border management measures to protect health and ensure the availability of goods … and essential services; European Commission decision on Duty-Free and VAT-Free import of goods needed to combat the consequences of COVID-19 outbreak in 2020; deferred payments of customs duties; the certificates of preferential origin of goods - presenting copies instead of the originals and other.

Earlier, in “Customs Law for Practitioners“ No. 63, we reviewed the judgment of the Court of Justice of the European Union (CJEU) of 20 June 2018 in Case C-108/17, to which Enteco Baltic UAB … and the Lithuanian customs authorities became participants. The dispute concerns the fulfillment of the requirements of 'Customs procedure 42' in relation to the supply of goods to another EU Member State. Let us review the interpretations of the ECJ and the relevant procedural decision of the Supreme Administrative Court of Lithuania (SACL).

Customs valuation requires a broader approach to each individual import with a focus on details and circumstances. One of the aspects requiring the broader approach concerns royalties and license … fees, which at first glance may seem very distant and not related to imported goods.

The Harmonized System (HS) nomenclature is used for the uniform classification of goods traded internationally all over the world. HS codes are reviewed and updated once in 5 years. This month, … the seventh edition (HS 2022) of the HS nomenclature has been accepted. It shall come into force on 1 January 2022.

In the age of Industry 4.0 and IoT, correct export control in automation technology is not trivial. Medium-sized companies often do not have the necessary specialists to respond to the challenges. … An external compliance team with technical expertise in drive and automation technology is the solution.

As the AEO authorizations require a complex monitoring, with the necessary integration of a number of business departments, it makes sense to integrate this monitoring in the annual audits of … the company's internal quality management system, for example, under ISO certifications.

A relatively new and less known to business classification tool is the Committee classification statement/ conclusion. It is applied when Member States have different interpretation of the legislation … concerning the classification of goods, but after having discussions and deeper analysis agree on the uniform application of the legislation without the acceptance of additional legal measures.

Classification of goods in the Combined Nomenclature quite often becomes the subject of disputes between traders and customs, especially where the choice of a particular code entails a substantial … increase in the customs duty. The article looks at how some goods, which were subjects of such disputes, should be correctly classified: vitamins, palm wax and dog chews.

From October 1, 2019, the decision-making process of the Binding Tariff Information (BTI) is changing from paper to electronic. This is important not only for operators planning to submit new … applications, but also for those who already have valid BTI decisions on October 1st. Let's look at how to prepare for this change.

The terms used in customs legislation are often different from the usual ones, for example: computers are called automatic data-processing machines; “ivory“ refers to the tusks of elephants, … hippopotamus, walrus, narwhal and wild boar, rhinoceros horns and the teeth of all animals. Let's look at how under the Commission Implementing Regulation (EU) 2019/927 the basket of wire and paper has become a textile product.

How the customs formalities will be executed in the UK in case of hard Brexit? This was one of the key subjects discussed at the UK association for international trade ACITA meeting on 6 February … in London. In this article we overview the presentation of HM Revenue & Customs on EU Exit Customs Policy.