Articles

Showing 177-192 of 1078
Sustainability
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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
Sustainability
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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
Case law
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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
Case law
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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
EU law
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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
EU law
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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
Country update
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Ukraine customs and trade news: February/March 2023
02-04-2023

News at a glance: Common transit - list of goods exempted from guarantee; extended suspension of import duties, quotas and trade defence measures for Ukrainian exports to the EU and the UK; pilot project for the transport of goods between Ukraine and the Republic of Moldova using the TIR electronic procedure; and more news!

Iryna Pavlenko , Oleg Kyryievskyi

law
Country update
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Ukraine customs and trade news: February/March 2023
02-04-2023

News at a glance: Common transit - list of goods exempted from guarantee; extended suspension of import duties, quotas and trade defence measures for Ukrainian exports to the EU and the UK; pilot project for the transport of goods between Ukraine and the Republic of Moldova using the TIR electronic procedure; and more news!

Iryna Pavlenko , Oleg Kyryievskyi

law
Classification
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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
Classification
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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
Country update
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Do you swear to tell the truth? Israeli "importer's affidavit" concerning customs valuation
26-03-2023

The Israeli customs authority has, as I believe, invented an original tool to gain more information about specific goods valuation process, even before officially starting an audit. The tool is called the "importer's affidavit". As far as I know, there is no similar requirement in other jurisdictions.

Omer Wagner

valuation
Country update
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Do you swear to tell the truth? Israeli "importer's affidavit" concerning customs valuation
26-03-2023

The Israeli customs authority has, as I believe, invented an original tool to gain more information about specific goods valuation process, even before officially starting an audit. The tool is called the "importer's affidavit". As far as I know, there is no similar requirement in other jurisdictions.

Omer Wagner

valuation
Overviews and comments
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3 real-life cases: To be or not to be in trade and customs compliance?
22-03-2023

Why is there so much talk and writing about trade and customs compliance? Why is so much attention being paid to this issue in legislation and judicial practice? What are the consequences of non-compliance with many laws and trade agreements? Read about 3 real-life cases of failing to comply and their consequences.

Dr Ilona Mishchenko

risk management
Overviews and comments
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3 real-life cases: To be or not to be in trade and customs compliance?
22-03-2023

Why is there so much talk and writing about trade and customs compliance? Why is so much attention being paid to this issue in legislation and judicial practice? What are the consequences of non-compliance with many laws and trade agreements? Read about 3 real-life cases of failing to comply and their consequences.

Dr Ilona Mishchenko

risk management
Classification
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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
Classification
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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
Classification
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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
Classification
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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
Dossier
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Some guidance to Customs and trade practitioners on how to deal with the hugely complex, demanding and risky field of Customs knowledge | WCO News
12-03-2023

This article argues that a formal plan for building and managing Customs knowledge is necessary for a Customs brokerage to operate effectively. The components of such a plan are discussed, as well as the determinants that may affect the choices made. The discussion refers also to general issues of Customs knowledge acquisition, management and updating. The considerations apply to all Customs practitioners and trading businesses.

Anthony Buckley

customs brokers, knowledge management
Dossier
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Some guidance to Customs and trade practitioners on how to deal with the hugely complex, demanding and risky field of Customs knowledge | WCO News
12-03-2023

This article argues that a formal plan for building and managing Customs knowledge is necessary for a Customs brokerage to operate effectively. The components of such a plan are discussed, as well as the determinants that may affect the choices made. The discussion refers also to general issues of Customs knowledge acquisition, management and updating. The considerations apply to all Customs practitioners and trading businesses.

Anthony Buckley

customs brokers, knowledge management
Dossier
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Interesting trends in Customs university programmes | WCO News
12-03-2023

The business of Customs is extremely complex, and yet, until very recently, there was no academic recognition of Customs as a profession. Unlike lawyers, accountants, engineers and others who are able to point to some form of diploma that indicates they are professionals in their field, no equivalent existed for Customs officials. This changed in the 1990s, thanks to three like-minded individuals who had been developing Customs-specific curricula in their universities – Münster in Germany, Riga in Latvia and Canberra in Australia.

Professor David Widdowson

knowledge management
Dossier
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Interesting trends in Customs university programmes | WCO News
12-03-2023

The business of Customs is extremely complex, and yet, until very recently, there was no academic recognition of Customs as a profession. Unlike lawyers, accountants, engineers and others who are able to point to some form of diploma that indicates they are professionals in their field, no equivalent existed for Customs officials. This changed in the 1990s, thanks to three like-minded individuals who had been developing Customs-specific curricula in their universities – Münster in Germany, Riga in Latvia and Canberra in Australia.

Professor David Widdowson

knowledge management
Point of view
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Effective enforcement of international trade regulations requires powerful data analytics | WCO News
12-03-2023

New regulatory frameworks are constantly being introduced by governments with the aim of ensuring that the trading of goods remains compliant with their goals. While the regulators place the onus of compliance mainly on the importers themselves, Customs are also faced with the immense responsibility of enforcing these regulations effectively without stopping the wheels of the global economy from turning. The smart use of data and technology to provide Customs authorities with the necessary knowledge and tools represents the best way forward.

knowledge management
Point of view
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Effective enforcement of international trade regulations requires powerful data analytics | WCO News
12-03-2023

New regulatory frameworks are constantly being introduced by governments with the aim of ensuring that the trading of goods remains compliant with their goals. While the regulators place the onus of compliance mainly on the importers themselves, Customs are also faced with the immense responsibility of enforcing these regulations effectively without stopping the wheels of the global economy from turning. The smart use of data and technology to provide Customs authorities with the necessary knowledge and tools represents the best way forward.

knowledge management
Customs procedures
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Customs procedures - possibilities not to be missed and worth knowing about
09-03-2023

The possibilities and risks of customs procedures were the focus of discussion at the 14th Authors' Meeting. Experts from Belgium, Germany, Lithuania, France, Bulgaria, Israel, Brazil and Argentina shared insights and tips on how to manage customs procedures for the maximum benefit of businesses. A number of issues were raised, particularly in relation to the use of special customs procedures.

knowledge management
Customs procedures
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Customs procedures - possibilities not to be missed and worth knowing about
09-03-2023

The possibilities and risks of customs procedures were the focus of discussion at the 14th Authors' Meeting. Experts from Belgium, Germany, Lithuania, France, Bulgaria, Israel, Brazil and Argentina shared insights and tips on how to manage customs procedures for the maximum benefit of businesses. A number of issues were raised, particularly in relation to the use of special customs procedures.

knowledge management
Customs procedures
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Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert , Michael Lux, Enrika Naujokė

classification, duties, taxes
Customs procedures
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Inward processing in the EU: Does the duty rate always depend on the commodity code for the goods?
09-03-2023

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Prof Dr Sandra Rinnert , Michael Lux, Enrika Naujokė

classification, duties, taxes
Dossier
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Knowledge management: interesting practices from brokers | WCO News
09-03-2023

Customs brokers and Customs administrations share many challenges when it comes to collecting and sharing knowledge. This article introduces some of the practices used in this domain by brokers based in Lithuania.

Enrika Naujokė

customs brokers, knowledge management
Dossier
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Knowledge management: interesting practices from brokers | WCO News
09-03-2023

Customs brokers and Customs administrations share many challenges when it comes to collecting and sharing knowledge. This article introduces some of the practices used in this domain by brokers based in Lithuania.

Enrika Naujokė

customs brokers, knowledge management
Overviews and comments
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Getting information from Customs in Ukraine: Is it even possible?
05-03-2023

“He who owns information owns the world”, said Nathan M. Rothschild two centuries ago. The quote is relevant today particularly when it comes to customs. What if a company needs information from customs authorities? Is it possible to obtain it? Are customs obliged to provide it to a company or an individual? This article deals with the problems faced by Ukrainian companies in obtaining the information they need from the customs authorities. We also take a look at the provisions of the EU Customs Code.

Dr Ilona Mishchenko

law
Overviews and comments
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Getting information from Customs in Ukraine: Is it even possible?
05-03-2023

“He who owns information owns the world”, said Nathan M. Rothschild two centuries ago. The quote is relevant today particularly when it comes to customs. What if a company needs information from customs authorities? Is it possible to obtain it? Are customs obliged to provide it to a company or an individual? This article deals with the problems faced by Ukrainian companies in obtaining the information they need from the customs authorities. We also take a look at the provisions of the EU Customs Code.

Dr Ilona Mishchenko

law
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