Articles

Showing 145-160 of 1059
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‘Fair prices’ vs transaction value in Bulgaria
04-06-2023

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

valuation
en
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‘Fair prices’ vs transaction value in Bulgaria
04-06-2023

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

valuation
en
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Certain critical export-controlled product groups to be aware of
01-06-2023

The main purpose of the article is to raise awareness of certain product groups that are subject to export control. This concerns in particular drive and automation products as well as emerging technologies in the high-tech industry. For example, inverters can have a special software extension for output frequencies above 600 Hz, which is critical because this type of product can be used in chemical centrifuges and nuclear power plants in sanctioned countries.

Armin Belle

export, export control, sanctions
en
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Certain critical export-controlled product groups to be aware of
01-06-2023

The main purpose of the article is to raise awareness of certain product groups that are subject to export control. This concerns in particular drive and automation products as well as emerging technologies in the high-tech industry. For example, inverters can have a special software extension for output frequencies above 600 Hz, which is critical because this type of product can be used in chemical centrifuges and nuclear power plants in sanctioned countries.

Armin Belle

export, export control, sanctions
en
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First steps in choosing customs software
14-05-2023

This article covers the questions that companies should raise when looking for customs software. It highlights the key points to consider before choosing software and gives advice on how to minimise potential issues and maximise benefits. This is important for businesses considering making their own customs declarations for the first time, or switching from one customs software package to another. Here's what you need to know.

Kieran Gleeson

IT systems, databases
en
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First steps in choosing customs software
14-05-2023

This article covers the questions that companies should raise when looking for customs software. It highlights the key points to consider before choosing software and gives advice on how to minimise potential issues and maximise benefits. This is important for businesses considering making their own customs declarations for the first time, or switching from one customs software package to another. Here's what you need to know.

Kieran Gleeson

IT systems, databases
en
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Export control: the need for an internal compliance programme
14-05-2023

What is an Internal Compliance Programme (ICP) and what are its core elements? What if the ICP is not required by law, should companies still use it? The answer is definitely yes. Even if your company does not fall under the criteria for a mandatory ICP, it is important to have one in place if you deal with export-controlled items.

Christelle Dubouchet

restrictions, trade barriers, export, export control, sanctions
en
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Export control: the need for an internal compliance programme
14-05-2023

What is an Internal Compliance Programme (ICP) and what are its core elements? What if the ICP is not required by law, should companies still use it? The answer is definitely yes. Even if your company does not fall under the criteria for a mandatory ICP, it is important to have one in place if you deal with export-controlled items.

Christelle Dubouchet

restrictions, trade barriers, export, export control, sanctions
en, lt
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Customs compliance with the “INCASE-Model” – a holistic approach for real effectiveness
07-05-2023

Through several years as a customs auditor, I saw many companies with numerous approaches and attempts to get a grip on the management of the customs requirements. Despite big efforts (financially, personally, technically), organizations often do not succeed in establishing the desired effect and corresponding success in the area of customs compliance. Instead of this, customs compliance or customs management frequently is not sufficiently managed (especially strategically, but also operationally as a result of this weakness). This even leads to blind spots in the organisation, particularly in the structural field, which has in the meantime become increasingly apparent due to the changed audit approach by the authorities.

Dr. Michael Jung

risk management
en, lt
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Customs compliance with the “INCASE-Model” – a holistic approach for real effectiveness
07-05-2023

Through several years as a customs auditor, I saw many companies with numerous approaches and attempts to get a grip on the management of the customs requirements. Despite big efforts (financially, personally, technically), organizations often do not succeed in establishing the desired effect and corresponding success in the area of customs compliance. Instead of this, customs compliance or customs management frequently is not sufficiently managed (especially strategically, but also operationally as a result of this weakness). This even leads to blind spots in the organisation, particularly in the structural field, which has in the meantime become increasingly apparent due to the changed audit approach by the authorities.

Dr. Michael Jung

risk management
en
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Best practices and tips for managing customs knowledge in a company
07-05-2023

What aspects should be taken into account in the context of customs knowledge management within a company? During the 15th Authors' Meeting, experts from the UK, Israel, France, Colombia, Brazil and Lithuania shared many tips and practices on how to acquire, update and manage knowledge to be successful in customs processes. The main insights – on the role of a customs manager, exchanging information internally, ensuring awareness of all the involved persons, manuals, peer learning, etc. - shared are summarised in the following overview.

knowledge management, risk management
en
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Best practices and tips for managing customs knowledge in a company
07-05-2023

What aspects should be taken into account in the context of customs knowledge management within a company? During the 15th Authors' Meeting, experts from the UK, Israel, France, Colombia, Brazil and Lithuania shared many tips and practices on how to acquire, update and manage knowledge to be successful in customs processes. The main insights – on the role of a customs manager, exchanging information internally, ensuring awareness of all the involved persons, manuals, peer learning, etc. - shared are summarised in the following overview.

knowledge management, risk management
en, lt
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Harley-Davidson case highlights limits of binding origin information in Union customs law
07-05-2023

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

Jonas Sakalauskas

duties, taxes, origin
en, lt
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Harley-Davidson case highlights limits of binding origin information in Union customs law
07-05-2023

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

Jonas Sakalauskas

duties, taxes, origin
en
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Paper or pixels? The dual challenge of document management in Ukraine’s e-customs clearance
07-05-2023

In the era of digital technologies, electronic customs clearance of goods has become a standard for many countries across the globe. Ukraine is no exception. However, unfortunately, even in the modern system, problems can arise that can significantly complicate and slow down customs clearance. One such problem is the provision of paper documents. In this context, it is crucial to clarify some issues that regulate the procedure for providing paper documents and the form of customs control during electronic customs clearance of goods in Ukraine. In this article, we present a real case that happened to us at the end of March 2023 in Odesa.

Dr Oleksii Fedotov

customs clearance, IT systems, databases
en
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Paper or pixels? The dual challenge of document management in Ukraine’s e-customs clearance
07-05-2023

In the era of digital technologies, electronic customs clearance of goods has become a standard for many countries across the globe. Ukraine is no exception. However, unfortunately, even in the modern system, problems can arise that can significantly complicate and slow down customs clearance. One such problem is the provision of paper documents. In this context, it is crucial to clarify some issues that regulate the procedure for providing paper documents and the form of customs control during electronic customs clearance of goods in Ukraine. In this article, we present a real case that happened to us at the end of March 2023 in Odesa.

Dr Oleksii Fedotov

customs clearance, IT systems, databases
en
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Brexit Diary – the Journey to Windsor
30-04-2023

The Windsor Framework possibly places Northern Ireland in a very enviable position. Importers and exporters from Northern Ireland uniquely have free access to both the UK and EU markets – which should surely attract considerable foreign investment and transform it into a prosperous trading hub. How did the journey to Windsor go?

Dr David Savage

law, restrictions, trade barriers
en
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Brexit Diary – the Journey to Windsor
30-04-2023

The Windsor Framework possibly places Northern Ireland in a very enviable position. Importers and exporters from Northern Ireland uniquely have free access to both the UK and EU markets – which should surely attract considerable foreign investment and transform it into a prosperous trading hub. How did the journey to Windsor go?

Dr David Savage

law, restrictions, trade barriers
en
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Customs managers: What do they do?
30-04-2023

How are customs issues managed within companies? What is it that people in charge of meeting Customs’ expectations do? This article highlights the role of the key players in customs compliance - customs managers. The findings presented are based on interviews with key informants in nine multinational companies from a cross-section of industries.

Prof. Dr. Andrew Grainger

knowledge management, risk management
en
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Customs managers: What do they do?
30-04-2023

How are customs issues managed within companies? What is it that people in charge of meeting Customs’ expectations do? This article highlights the role of the key players in customs compliance - customs managers. The findings presented are based on interviews with key informants in nine multinational companies from a cross-section of industries.

Prof. Dr. Andrew Grainger

knowledge management, risk management
en, lt
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Case of classification of unassembled goods OR How to save €389 973?
30-04-2023

An unassembled good must be classified as a complete good. For example, if you import disassembled bicycles, you still have to declare them as bicycles and pay the import duties due on the bicycles. But maybe you could be smarter and save the import duties by declaring half of the bicycles’ parts in your name and the other half in a friend's name? In addition, perhaps it would help to place the parts under different customs procedures before releasing them for free circulation?

Enrika Naujokė

classification
en, lt
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Case of classification of unassembled goods OR How to save €389 973?
30-04-2023

An unassembled good must be classified as a complete good. For example, if you import disassembled bicycles, you still have to declare them as bicycles and pay the import duties due on the bicycles. But maybe you could be smarter and save the import duties by declaring half of the bicycles’ parts in your name and the other half in a friend's name? In addition, perhaps it would help to place the parts under different customs procedures before releasing them for free circulation?

Enrika Naujokė

classification
en, lt
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Customs Practitioners Group in the UK
23-04-2023

We are talking to Barbara Scott, the Chair of the CPG about the period of time ranging from 1988, when CPG was established, to today: When and how was the idea to establish CPG born? What was the customs environment then? What was the environment of similar groups? What about today and the future?

Barbara Scott

organizations, associations
en, lt
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Customs Practitioners Group in the UK
23-04-2023

We are talking to Barbara Scott, the Chair of the CPG about the period of time ranging from 1988, when CPG was established, to today: When and how was the idea to establish CPG born? What was the customs environment then? What was the environment of similar groups? What about today and the future?

Barbara Scott

organizations, associations
en
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Knowledge of customs and tax regulations: Who is concerned?
23-04-2023

There is often a perception that laws are the domain of lawyers, taxes are the domain of accountants and financiers, profits are the domain of salespeople, and so on. Is this the right approach? The purpose of this article is to examine why knowledge of customs and tax regulations is important not only for lawyers and financial experts, but also for other employees, especially directors, managers and other supervisors. The article is based on a presentation given on the occasion of the launch of the MBA programme ‘Customs Process Management’ at Vytautas Magnus University.

Dr. Ilona Mishchenko

knowledge management, risk management
en
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Knowledge of customs and tax regulations: Who is concerned?
23-04-2023

There is often a perception that laws are the domain of lawyers, taxes are the domain of accountants and financiers, profits are the domain of salespeople, and so on. Is this the right approach? The purpose of this article is to examine why knowledge of customs and tax regulations is important not only for lawyers and financial experts, but also for other employees, especially directors, managers and other supervisors. The article is based on a presentation given on the occasion of the launch of the MBA programme ‘Customs Process Management’ at Vytautas Magnus University.

Dr. Ilona Mishchenko

knowledge management, risk management
en
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The issue with using supply chain information to control product flow from the forced labor area of China
16-04-2023

Most people that work in the worldwide import/export industry are familiar with the Rules of Origin and with terms such as “substantial transformation” and “double substantial transformation”. However, the concept put forth to prevent importation of Uyghur goods is totally alien to the community in that an importer who is the focus of an allegation must prove that no part of his importation(s) has either originated or been furthered in value in the Uyghur Region. In other words, the importer must prove a negative.

Ira Reese

sustainability
en
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The issue with using supply chain information to control product flow from the forced labor area of China
16-04-2023

Most people that work in the worldwide import/export industry are familiar with the Rules of Origin and with terms such as “substantial transformation” and “double substantial transformation”. However, the concept put forth to prevent importation of Uyghur goods is totally alien to the community in that an importer who is the focus of an allegation must prove that no part of his importation(s) has either originated or been furthered in value in the Uyghur Region. In other words, the importer must prove a negative.

Ira Reese

sustainability
en, lt
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Car seat protector and pocket net: parts or accessories?
16-04-2023

Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.

Ingrida Kemežienė

classification
en, lt
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Car seat protector and pocket net: parts or accessories?
16-04-2023

Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.

Ingrida Kemežienė

classification
en
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EU law news February/March 2023
02-04-2023

News in week 13: communication on decisions relating to binding tariff information; conclusion of the 71st Session of the Harmonized System Committee; CJEU judgements in two tariff classification cases; updates related to anti-dumping; creation of certain tariff rate quotas under the steel safeguard measure; and more news!

law
en
icon
EU law news February/March 2023
02-04-2023

News in week 13: communication on decisions relating to binding tariff information; conclusion of the 71st Session of the Harmonized System Committee; CJEU judgements in two tariff classification cases; updates related to anti-dumping; creation of certain tariff rate quotas under the steel safeguard measure; and more news!

law
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