The end-use customs procedure can offer the benefit of an import duty relief when the goods are imported for a specific use, or it might be the only option to import certain goods. Let's look … at the specifics of this procedure by answering the reader's question about the conditions for the import into the EU of propane gas, which will be used in the technological process of a manufacturing plant. We also provide an overview of the general import requirements for chemicals.

The war in Ukraine and all the wars and armed conflicts happening around the world highlight the role of customs and customs specialists, especially as it regards compliance with restrictions … and prohibitions. Customs specialists must be not only active, but also proactive, so that bad hands do not get access to the tools they can use to cause suffering. Many other topic-related aspects were discussed, and views from various countries were shared during the 10th Authors’ Meeting, which took place on 17th March 2022.

Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address … a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.

As of January 1st this year, the corresponding changes made by the European Commission in regard to the nature of transaction codes (see new codes in the Annex below) provided in the data element … ‘Nature of transaction (8/5)’ of the customs declaration have affected many businesses, and many of them have questions about which transaction code is to be used instead of the previous ones.

Any state that allows animals, plants or products of animal and plant origin to enter its territory shall establish additional measures aimed at protecting people, animals and plants from infection, … pests and diseases. Having a similar purpose, these measures differ depending on the country of their application. The article offers examples of the use of such measures in some countries, in particular, the UK (where the IPAFFS system is replacing the EU's TRACES), Ukraine and the Eurasian Economic Union.

The previous document shall be entered in box 40 of the customs declaration or in the data element (2/1). The correct declaration of these data is particularly important in the case of customs … procedures such as transit, customs warehousing, temporary admission, inward processing. According to the information provided in this box, customs authorities control the discharge of the procedure, and failure to discharge the procedure properly may give rise to tax liability.

One of the most important boxes of the customs declaration is the 44 (relevant data elements ‘Additional information (2/2)’, ‘Documents produced, certificates and authorisations, additional references … (2/3)’ and others), which contains the documents based on which the customs declaration is completed. It also indicates certificates, permits, and other information that we will review in discussing practical examples.

How to stop the war in Ukraine? Countries apply sanctions. Canada cut Russia and Belarus from the Most-Favoured-Nation Tariff treatment. In just one day, the EU released nine decisions and regulations … concerning restrictive measures against Russia. Customs in Lithuania extended controls to check whether sanctioned banks were not used for payment. Many businesses, especially SMEs, for the first time, one way or another, have encountered the impact of sanctions. So what are sanctions? What are the related developments in general?

While many countries of the world find it morally correct to act regarding the importation of forced labor products, in the case of Xinjiang cotton the actions will be very difficult to achieve. … Countries may enact “feel good” laws forbidding importation of such products and international bodies can develop guidelines and principles in commerce, but without the proper enforcement tools nothing can be accomplished unless these laws and guidelines can be enforced.

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and … Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

As of September 1st, 2021, there are new rules of origin in the European structure of the Pan-Euro-Mediterranean (PEM) Convention that apply in parallel to the previous rules of origin as part … of a transitional phase. They are called 'transitional rules'. The new rules of origin provide breathing space in the machinery sector (HS chapters 84, 85 and 90) for those companies that have to work with small margins.

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting … Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.