Journal

Save
Showing 273-288 of 460
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

Copy link
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 

Copy link
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

Copy link
All EU law Case law A coffee break with... Classification Valuation Origin Sustainability Import taxes Customs procedures Overviews and comments Compliance Online tools and resources Non-tariff measures EU - UK trade Country-specific Knowledge Filling out the customs declaration Career as a customs specialist Collaboration Students' section
EU law
Case law
A coffee break with...
Classification
Valuation
Origin
Sustainability
Import taxes
Customs procedures
Overviews and comments
Compliance
Online tools and resources
Non-tariff measures
EU - UK trade
Country-specific
Knowledge
Filling out the customs declaration
Career as a customs specialist
Collaboration
Students' section
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when … selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Jessica Yang, Toby Spink

origin, risk management, transit
en
Customs compliance: Are you doing the right thing? Try these quizzes today!
30-10-2021

When buying or selling goods across a border, it is considered good business practice to understand the rules applied on the other side of the border. This is because the decisions you make when selling the goods can have a significant influence over the decisions and responsibilities of the business buying them on the other side.

Jessica Yang, Toby Spink

origin, risk management, transit
en
Discounts, flash sales and customs valuation
30-10-2021

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the … goods and to assess the acceptability of the discounts.

Milda Stravinskė

€
valuation
en
Discounts, flash sales and customs valuation
30-10-2021

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the goods and to assess the acceptability of the discounts.

Milda Stravinskė

€
valuation
en
Compendium of customs valuation 2021
30-10-2021

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member … States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Virginija Guobytė

€
valuation
en
Compendium of customs valuation 2021
30-10-2021

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Virginija Guobytė

€
valuation
en
Overseas countries and territories: developments after Brexit
23-10-2021

Editorial word. Customs legislation applies in a customs territory, so knowledge and understanding of territories are significant. They are of various types, such as the customs territory of … the Union, special fiscal territories, third countries, as well as overseas countries and territories (OCTs). The territories change and the most recent example is Brexit: when the UK's customs territory was established, for example, Northern Ireland became part of two customs territories. The OCTs were impacted by Brexit as well. The EU used the opportunity to review relations with OCTs and adopted new legislation. Mrs. Zofija Pečiukonienė kindly agreed to overview the developments.

Zofija Pečiukonienė

€
origin
en
Overseas countries and territories: developments after Brexit
23-10-2021

Editorial word. Customs legislation applies in a customs territory, so knowledge and understanding of territories are significant. They are of various types, such as the customs territory of the Union, special fiscal territories, third countries, as well as overseas countries and territories (OCTs). The territories change and the most recent example is Brexit: when the UK's customs territory was established, for example, Northern Ireland became part of two customs territories. The OCTs were impacted by Brexit as well. The EU used the opportunity to review relations with OCTs and adopted new legislation. Mrs. Zofija Pečiukonienė kindly agreed to overview the developments.

Zofija Pečiukonienė

€
origin
en
New EU rules on dual-use items: what do they mean for EU exporters?
15-10-2021

On 9 September 2021, the revised EU rules on exports of dual-use items set out in Regulation (EU) 2021/821 (“Recast Regulation”) came into force. While the Recast Regulation does not fundamentally … change the EU rules underpinning dual-use exports, it brings new elements in the EU regime, aiming to make it apt to respond to modern challenges. This short article provides an overview of the most important changes and their impact on exporters.

Lourdes Catrain, Eleni Theodoropoulou

€
law, restrictions, trade barriers
en
New EU rules on dual-use items: what do they mean for EU exporters?
15-10-2021

On 9 September 2021, the revised EU rules on exports of dual-use items set out in Regulation (EU) 2021/821 (“Recast Regulation”) came into force. While the Recast Regulation does not fundamentally change the EU rules underpinning dual-use exports, it brings new elements in the EU regime, aiming to make it apt to respond to modern challenges. This short article provides an overview of the most important changes and their impact on exporters.

Lourdes Catrain, Eleni Theodoropoulou

€
law, restrictions, trade barriers
en
INF STP: electronic exchange of information for inward and outward processing in the EU
10-10-2021

On the 1st of June 2020, the EU Commission implemented the INF Specific Trader Portal (STP) which should ensure the electronic data exchange between the customs authorities involved in the customs … procedures of inward and outward processing. This article provides an overview of what traders need to consider and which functions are missing in the current version of INF STP.

Patrick Nieveler

€
export, import, IT systems, databases
en
INF STP: electronic exchange of information for inward and outward processing in the EU
10-10-2021

On the 1st of June 2020, the EU Commission implemented the INF Specific Trader Portal (STP) which should ensure the electronic data exchange between the customs authorities involved in the customs procedures of inward and outward processing. This article provides an overview of what traders need to consider and which functions are missing in the current version of INF STP.

Patrick Nieveler

€
export, import, IT systems, databases
en
Returned goods: conditions for re-import of goods under Indian laws
07-10-2021

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various … countries" (CCRM Issue 10, 2021).

Bhupendra Singh

€
duties, taxes, import, law
en
Returned goods: conditions for re-import of goods under Indian laws
07-10-2021

The current article delves into the legislative and practical framework of returned goods relief in India. It is in continuation of the article "Returned goods relief: requirements in various countries" (CCRM Issue 10, 2021).

Bhupendra Singh

€
duties, taxes, import, law
en
The role and importance of customs representation in Bulgaria
02-10-2021

This article discusses features of customs representation in the EU and focuses on its application in Bulgaria. Do economic operators rely on customs representatives in their dealings with the … customs authorities?

Assoc. Prof. Momchil Antov, Ph.D.

€
customs brokers
en
The role and importance of customs representation in Bulgaria
02-10-2021

This article discusses features of customs representation in the EU and focuses on its application in Bulgaria. Do economic operators rely on customs representatives in their dealings with the customs authorities?

Assoc. Prof. Momchil Antov, Ph.D.

€
customs brokers
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from … duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

€
duties, taxes
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

€
duties, taxes
en
Ukraine news: August/September 2021
28-09-2021

News in international trade in September at a glance: 2022 duty rates on imports from the EU; new safeguard and anti-dumping measures were established on imports of cement, wires and cables; … new safeguard and anti-dumping investigations on imports of PVC profile and PVC windowsill boards, aluminum ladders, seamless cold-drawn and cold-rolled pipes; e-service for submitting an application for AEO authorization.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine news: August/September 2021
28-09-2021

News in international trade in September at a glance: 2022 duty rates on imports from the EU; new safeguard and anti-dumping measures were established on imports of cement, wires and cables; new safeguard and anti-dumping investigations on imports of PVC profile and PVC windowsill boards, aluminum ladders, seamless cold-drawn and cold-rolled pipes; e-service for submitting an application for AEO authorization.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for … economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

€
law international, origin
en
Changes in the application of the Pan-Euro-Mediterranean (PEM) rules of preferential origin from 1 September 2021
28-09-2021

The contracting parties to the PEM Convention have agreed on the application of the transitional rules pending the application of the modernized PEM Convention. This opens the possibility for economic operators to choose between the rules of preferential origin set out in the PEM Convention and the transitional rules. The latter rules are in many cases more flexible and simpler. Let us look at this new possibility.

Edita Trukšinienė

€
law international, origin
en
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their … products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

€
duties, taxes
en
Planning tariff changes: suspensions
28-09-2021

The possibility of tariff suspensions is actively used by businesses in the EU - importers save significant amounts of duties. It is also important for EU exporters, for instance, exporting their products to the UK, where tariff suspensions are used as well and may result in increased demand for certain products from the EU. We are talking to Žydrė Bartaškienė, Adviser of the Tariff Division of the Customs Department, about various aspects of this topic - news, tariff classification of goods, financial planning in business, and others.

Žydrė Bartaškienė

€
duties, taxes
en
EU law news: August/ September 2021
25-09-2021

News in week 38: amendments of TIR Convention relating to the eTIR procedure; Commission proposes new EU Generalised Scheme of Preferences; anti-dumping and countervailing measures concerning … imports of electrolytic chromium coated steel products and certain rainbow trout; amendments of regulations as regards the entry into the Union of consignments of certain animals and products of animal origin; and more news!

€
law
en
EU law news: August/ September 2021
25-09-2021

News in week 38: amendments of TIR Convention relating to the eTIR procedure; Commission proposes new EU Generalised Scheme of Preferences; anti-dumping and countervailing measures concerning imports of electrolytic chromium coated steel products and certain rainbow trout; amendments of regulations as regards the entry into the Union of consignments of certain animals and products of animal origin; and more news!

€
law
en
Northern Ireland: a case study on import-export customs formalities
25-09-2021

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs … territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

€
customs clearance, export, import
en
Northern Ireland: a case study on import-export customs formalities
25-09-2021

The case study is about a company, which brings in a lot of equipment and manufactures some equipment in Northern Ireland (which is in a unique situation as it has become part of two customs territories this year - the UK and the EU) and then exports 95% of its products again. What does the company need to do to engage in the new customs environment between GB, Northern Ireland and the EU?

Simon Ballentine

€
customs clearance, export, import
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current … practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

€
origin
en
Controversies and peculiarities regarding application of rules of origin in EU Member States: practice in the Republic of Lithuania
25-09-2021

The article discusses the peculiarities of the practical application of European Union (EU) rules on customs origin in the EU Member State - the Republic of Lithuania and presents the current practice of national authorities in this area (in tax disputes related to the origin of imported goods), emphasizes its peculiarities and differences from practices in other EU Member States. The analysis performed and described in the article substantiates that in the Republic of Lithuania the possible sources of proof of customs origin of goods are assessed and interpreted in a unique and rather formal way. Besides, the burden of proving the origin of imported goods and its distribution between customs and importer is understood specifically and can be considered as more favourable to importers than the usual practice at the EU level.

Dr. Gediminas Valantiejus

€
origin
en, lt, ru
Favourite article on customs and tips for writing an article
18-09-2021

What is your favourite article on customs? What advice would you give to the author writing the first practical (non-academic) article? In this overview, you will learn the views shared during … the 7th Authors’ Meeting, which took place on 26 August 2021.

Customs Practitioners Association

knowledge management
en, lt, ru
Favourite article on customs and tips for writing an article
18-09-2021

What is your favourite article on customs? What advice would you give to the author writing the first practical (non-academic) article? In this overview, you will learn the views shared during the 7th Authors’ Meeting, which took place on 26 August 2021.

Customs Practitioners Association

knowledge management
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Maximum file size 6mb
File is too large