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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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Career as a customs specialist
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en
UK news April/May 2024
01-05-2024

News at a glance: Deadline for switching to CDS for exports; new inbound border checks for SPS goods introduced; temporary removal of tariffs for cut flowers; further sanctions on Iran.

Dr Anna Jerzewska

law
en
UK news April/May 2024
01-05-2024

News at a glance: Deadline for switching to CDS for exports; new inbound border checks for SPS goods introduced; temporary removal of tariffs for cut flowers; further sanctions on Iran.

Dr Anna Jerzewska

law
en
UK customs updates March 2024
07-04-2024

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Mark Rowbotham

law
en
UK customs updates March 2024
07-04-2024

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Mark Rowbotham

law
en
Ukraine customs and trade updates
01-04-2024

News at a glance: Digital transformation of Ukrainian Customs; submission of transit declarations via the "Single Window"; Ukrainian Customs have transitioned to a new Guarantees Management System (GMS); agreement between Ukraine and Turkey on the establishment of a system for the electronic exchange of information on goods and vehicles; the UK extends duty-free trade with Ukraine until 2029; the EU to continue the measures to liberalise import tariffs and quotas for Ukrainian products; PEM transitional rules of origin between the EU and Ukraine; the Canadian Senate has passed the bill to implement the modernised free trade agreement between Canada and Ukraine; transposition of certain provisions of the EU Customs Code into the Ukrainian Customs Code; the law on criminalization of smuggling of goods, as well as the inaccurate declaration of goods; for violations of agricultural export rules to certain EU countries, entrepreneurs will be deprived of verification for 6 months.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade updates
01-04-2024

News at a glance: Digital transformation of Ukrainian Customs; submission of transit declarations via the "Single Window"; Ukrainian Customs have transitioned to a new Guarantees Management System (GMS); agreement between Ukraine and Turkey on the establishment of a system for the electronic exchange of information on goods and vehicles; the UK extends duty-free trade with Ukraine until 2029; the EU to continue the measures to liberalise import tariffs and quotas for Ukrainian products; PEM transitional rules of origin between the EU and Ukraine; the Canadian Senate has passed the bill to implement the modernised free trade agreement between Canada and Ukraine; transposition of certain provisions of the EU Customs Code into the Ukrainian Customs Code; the law on criminalization of smuggling of goods, as well as the inaccurate declaration of goods; for violations of agricultural export rules to certain EU countries, entrepreneurs will be deprived of verification for 6 months.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
UK customs updates (Feb 2024): Focus on the movement of goods from the island of Ireland to Great Britain
10-03-2024

HM Revenue & Customs has announced significant changes affecting UK importers from 31 January. The most important customs and customs-related updates, with a focus on EU-UK trade, have been summarised and explained in the overview below.

Mark Rowbotham

law
en
UK customs updates (Feb 2024): Focus on the movement of goods from the island of Ireland to Great Britain
10-03-2024

HM Revenue & Customs has announced significant changes affecting UK importers from 31 January. The most important customs and customs-related updates, with a focus on EU-UK trade, have been summarised and explained in the overview below.

Mark Rowbotham

law
en
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
en
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
en
UK customs-related updates: BTOM, CDS (II)
14-01-2024

Despite officially leaving the EU’s single market in January 2021, the UK has delayed introducing full border controls several times due to concerns over cost and disruption. However, we now know that these post-Brexit checks on plant and animal goods coming into the UK from EU countries will begin at the end of January 2024. What does this mean for businesses importing these goods into the UK? We provide a summary of the changes coming into effect and how the trader can prepare for these stricter border controls.

Mark Rowbotham

restrictions, trade barriers
en
UK customs-related updates: BTOM, CDS (II)
14-01-2024

Despite officially leaving the EU’s single market in January 2021, the UK has delayed introducing full border controls several times due to concerns over cost and disruption. However, we now know that these post-Brexit checks on plant and animal goods coming into the UK from EU countries will begin at the end of January 2024. What does this mean for businesses importing these goods into the UK? We provide a summary of the changes coming into effect and how the trader can prepare for these stricter border controls.

Mark Rowbotham

restrictions, trade barriers
en
UK customs-related updates: BTOM, CDS (I)
07-01-2024

Editors' note: Many economic operators in the EU and other UK trading partners are and will be affected by the ongoing customs changes in the UK. We start with a monthly overview of some important news from the UK. Many thanks to Mark Rowbotham, who recently joined the CCRM Editorial Board, for preparing the updates on the Border Target Operating Model (that will be progressively introduced from the end of January 2024) and the Customs Declaration Service (from 30 March 2024, the CDS will be the UK’s single Customs platform). Related developments are also interesting to follow for those who are not directly involved in trade with the UK but are interested in effective border management as the UK aims to create the most effective border in the world.

Mark Rowbotham

law
en
UK customs-related updates: BTOM, CDS (I)
07-01-2024

Editors' note: Many economic operators in the EU and other UK trading partners are and will be affected by the ongoing customs changes in the UK. We start with a monthly overview of some important news from the UK. Many thanks to Mark Rowbotham, who recently joined the CCRM Editorial Board, for preparing the updates on the Border Target Operating Model (that will be progressively introduced from the end of January 2024) and the Customs Declaration Service (from 30 March 2024, the CDS will be the UK’s single Customs platform). Related developments are also interesting to follow for those who are not directly involved in trade with the UK but are interested in effective border management as the UK aims to create the most effective border in the world.

Mark Rowbotham

law
en
Ukraine customs and trade news October/November 2023
06-12-2023

News at a glance: Customs clearance without presentation of goods - no longer an option; Constitutional Court: the Customs Code must allow for the individualisation of penalties; Pan-Euro-Mediterranean Regional Convention: Alternative rules of origin (EU and Ukraine); verification of exporters of agricultural products; reliable, transparent and comprehensible trade protection tools that benefit both Ukrainian businesses and international partners.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news October/November 2023
06-12-2023

News at a glance: Customs clearance without presentation of goods - no longer an option; Constitutional Court: the Customs Code must allow for the individualisation of penalties; Pan-Euro-Mediterranean Regional Convention: Alternative rules of origin (EU and Ukraine); verification of exporters of agricultural products; reliable, transparent and comprehensible trade protection tools that benefit both Ukrainian businesses and international partners.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

valuation
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

valuation
en
Ukraine customs and trade news August/September 2023
08-10-2023

News at a glance: Three EU nations ban Ukraine’s grain export; reinstating smuggling as a criminal offense; updated free trade agreements between Ukraine and Canada, and Ukraine and North Macedonia; anti-dumping measures.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news August/September 2023
08-10-2023

News at a glance: Three EU nations ban Ukraine’s grain export; reinstating smuggling as a criminal offense; updated free trade agreements between Ukraine and Canada, and Ukraine and North Macedonia; anti-dumping measures.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

classification
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

classification
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

Peter Mitchell

valuation
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

Peter Mitchell

valuation
en
Ukraine customs and trade news June/July 2023
06-08-2023

News at a glance: Start of the use of the NСTS system for the internal transit procedure; amendment of the procedure for determining the country of origin of goods; Ukraine prepares for the start of the 5th phase of NCTS; joining the "Customs" programme; and more news!

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news June/July 2023
06-08-2023

News at a glance: Start of the use of the NСTS system for the internal transit procedure; amendment of the procedure for determining the country of origin of goods; Ukraine prepares for the start of the 5th phase of NCTS; joining the "Customs" programme; and more news!

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Who gave you the customs agent’s licence?
25-06-2023

Recently, in May 2023, the Israeli court upheld the customs manager's decision to suspend a customs agent for a few months. The agent appealed to court, but his petition was rejected.

Omer Wagner

customs brokers, violations
en
Who gave you the customs agent’s licence?
25-06-2023

Recently, in May 2023, the Israeli court upheld the customs manager's decision to suspend a customs agent for a few months. The agent appealed to court, but his petition was rejected.

Omer Wagner

customs brokers, violations
en
National sanctions against Russia and Belarus: Lithuania tightens controls
25-06-2023

The enforcement of international sanctions in Lithuania continues to tighten. The new strengthened national regime entered into force on 5 June 2023. In July 2023, an additional requirement will come into force: manufacturer's declarations will be required for the transit by road through Russia or Belarus of non-dual-use goods with commodity codes corresponding to those included in the newly created national dual-use goods list. The new requirement will apply to all goods crossing Lithuanian borders, including those exported or re-exported from other EU countries.

Daiva Baltronienė

export control, sanctions, restrictions, trade barriers
en
National sanctions against Russia and Belarus: Lithuania tightens controls
25-06-2023

The enforcement of international sanctions in Lithuania continues to tighten. The new strengthened national regime entered into force on 5 June 2023. In July 2023, an additional requirement will come into force: manufacturer's declarations will be required for the transit by road through Russia or Belarus of non-dual-use goods with commodity codes corresponding to those included in the newly created national dual-use goods list. The new requirement will apply to all goods crossing Lithuanian borders, including those exported or re-exported from other EU countries.

Daiva Baltronienė

export control, sanctions, restrictions, trade barriers
en
Ukraine customs and trade news April/May 2023
11-06-2023

News at a glance: Ukraine plans to join the CPTPP; start of application of the Pan-Euro-Med transitional rules of origin with the Republic of Moldova; Ukraine stops exporting sugar; extension of trade liberalisation with the EU; and more updates.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news April/May 2023
11-06-2023

News at a glance: Ukraine plans to join the CPTPP; start of application of the Pan-Euro-Med transitional rules of origin with the Republic of Moldova; Ukraine stops exporting sugar; extension of trade liberalisation with the EU; and more updates.

Iryna Pavlenko, Oleg Kyryievskyi

law
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