Articles

Showing 17-32 of 1101
Explainer
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Customs as the gateway to sustainability
11-08-2024

The customs industry, together with all the stakeholders such as policymakers, customs authorities, customs brokers, logistics, and trading companies, is becoming increasingly intertwined with sustainability policies aiming to mitigate the impact of climate change. These policies include the carbon border adjustment mechanism (CBAM), deforestation, new corporate sustainability regulations, etc., but also e-customs and aspects of the proposed EU customs reform.

Dr Erika Besusparienė

sustainability
Explainer
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Customs as the gateway to sustainability
11-08-2024

The customs industry, together with all the stakeholders such as policymakers, customs authorities, customs brokers, logistics, and trading companies, is becoming increasingly intertwined with sustainability policies aiming to mitigate the impact of climate change. These policies include the carbon border adjustment mechanism (CBAM), deforestation, new corporate sustainability regulations, etc., but also e-customs and aspects of the proposed EU customs reform.

Dr Erika Besusparienė

sustainability
Topic spotlight
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The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee
07-08-2024

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.

Dr David Savage

duties, taxes
Topic spotlight
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The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee
07-08-2024

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.

Dr David Savage

duties, taxes
News update
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UK customs and trade news: July 2024
04-08-2024

New Labour Government announces free trade negotiations strategy. UK joins global digital trade agreement. Animal Welfare Act. Economic Interest Test. Registration of imports of suspension poly (vinyl chloride) from the United States of America. The Trade Remedies Authority review into polyethylene terephthalate from India.

law
News update
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UK customs and trade news: July 2024
04-08-2024

New Labour Government announces free trade negotiations strategy. UK joins global digital trade agreement. Animal Welfare Act. Economic Interest Test. Registration of imports of suspension poly (vinyl chloride) from the United States of America. The Trade Remedies Authority review into polyethylene terephthalate from India.

law
Topic spotlight
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Tariff classification of goods in the light of the latest technological developments
04-08-2024

The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.

classification
Topic spotlight
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Tariff classification of goods in the light of the latest technological developments
04-08-2024

The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.

classification
News update
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Ukraine customs and trade news: June/July 2024
31-07-2024

News at a glance: exemption from customs duties and VAT on imports of energy and demining equipment was approved; illegal imports and exports of goods of significant value (smuggling) is now a criminal offence instead of being subject to administrative penalties; updated Canada-Ukraine Free Trade Agreement entered into force; EU-Ukraine duty-free trade was extended; changes were made to the list of agricultural products where exports are subject to licensing; inward processing procedure was allowed for some vehicles and their bodies; the State Electronic Export Control System was launched as a pilot; progress was made on the development of the AEO programme in Ukraine.

Iryna Pavlenko , Oleg Kyryievskyi

law
News update
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Ukraine customs and trade news: June/July 2024
31-07-2024

News at a glance: exemption from customs duties and VAT on imports of energy and demining equipment was approved; illegal imports and exports of goods of significant value (smuggling) is now a criminal offence instead of being subject to administrative penalties; updated Canada-Ukraine Free Trade Agreement entered into force; EU-Ukraine duty-free trade was extended; changes were made to the list of agricultural products where exports are subject to licensing; inward processing procedure was allowed for some vehicles and their bodies; the State Electronic Export Control System was launched as a pilot; progress was made on the development of the AEO programme in Ukraine.

Iryna Pavlenko , Oleg Kyryievskyi

law
Topic spotlight
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The latest AI-related regulatory developments in the EU and implications for customs
28-07-2024

Developments in the field of artificial intelligence (AI) are the latest buzzword. However, the majority of people do not understand the technology behind it as well as its potential implications for our lives and, more specifically, the field of customs and border management. In this article, we will give a short overview of the operational principles of AI tools and will provide insights into EU regulatory attempts to tame this disruptor of multiple areas of the world as we know and understand it.

Dr Ramūnas Šablinskas

IT systems, databases
Topic spotlight
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The latest AI-related regulatory developments in the EU and implications for customs
28-07-2024

Developments in the field of artificial intelligence (AI) are the latest buzzword. However, the majority of people do not understand the technology behind it as well as its potential implications for our lives and, more specifically, the field of customs and border management. In this article, we will give a short overview of the operational principles of AI tools and will provide insights into EU regulatory attempts to tame this disruptor of multiple areas of the world as we know and understand it.

Dr Ramūnas Šablinskas

IT systems, databases
News update
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EU customs and trade news: July 2024
28-07-2024

News in week 30: first global rules on digital trade - the WTO the E-commerce Agreement; WTO issued new edition of World Tariff Profiles; EU-Singapore Digital Trade Agreement complements FTA; European Council extends economic sanctions against Russia and Belarus for 6 months; EU regulations classifying hair dye advertising catalogue and passive optical splitters for telecommunications; tariff quotas for groats originating in Ukraine; updates on anti-dumping and anti-subsidy measures on PET originating in India, glyoxylic acid originating in China, pipe fittings originating in China and Thailand, monosodium glutamate originating in China; changes to the representative price for frozen chicken parts originating in Brazil; and more news!

law
News update
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EU customs and trade news: July 2024
28-07-2024

News in week 30: first global rules on digital trade - the WTO the E-commerce Agreement; WTO issued new edition of World Tariff Profiles; EU-Singapore Digital Trade Agreement complements FTA; European Council extends economic sanctions against Russia and Belarus for 6 months; EU regulations classifying hair dye advertising catalogue and passive optical splitters for telecommunications; tariff quotas for groats originating in Ukraine; updates on anti-dumping and anti-subsidy measures on PET originating in India, glyoxylic acid originating in China, pipe fittings originating in China and Thailand, monosodium glutamate originating in China; changes to the representative price for frozen chicken parts originating in Brazil; and more news!

law
Topic spotlight
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Customs tariff classification and the use of assistive technologies
28-07-2024

Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.

Prof. Dr. Andrew Grainger

classification
Topic spotlight
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Customs tariff classification and the use of assistive technologies
28-07-2024

Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.

Prof. Dr. Andrew Grainger

classification
Topic spotlight
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DAP Incoterm and imports
18-07-2024

The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.

Bert Van Leeuwen

law, risk management
Topic spotlight
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DAP Incoterm and imports
18-07-2024

The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.

Bert Van Leeuwen

law, risk management
Case law
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Breaking into customs safe box: court rules on classification and sides with the importer
14-07-2024

An Israeli court recently ruled in favour of an importer's claim against the Israeli customs authority. The court found that the classification of a protective safe used to prevent the theft of vehicle computers was in line with the importer's proposal. At the same time, the court dismissed part of the claim due to the statute of limitations.

Omer Wagner

classification, law
Case law
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Breaking into customs safe box: court rules on classification and sides with the importer
14-07-2024

An Israeli court recently ruled in favour of an importer's claim against the Israeli customs authority. The court found that the classification of a protective safe used to prevent the theft of vehicle computers was in line with the importer's proposal. At the same time, the court dismissed part of the claim due to the statute of limitations.

Omer Wagner

classification, law
Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

customs clearance, restrictions, trade barriers, import
Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

customs clearance, restrictions, trade barriers, import
News update
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UK customs and trade news: June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
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UK customs and trade news: June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
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EU customs and trade news: June 2024
30-06-2024

News in week 26: Regulation on 'ecodesign' and digital product passport, also to be used for customs control purposes; legal acts comprising the EU's 14th package of sanctions; additional restrictive measures against Belarus; increased tariffs on imports of certain agricultural products from Belarus and Russia; amended list of sanctioned persons in respect of actions undermining independence of Ukraine; additional sanctions against Iran persons supplying drones to Russia; amendment of tariff quotas for certain agricultural and industrial products; prolongation of the safeguard measure on imports of certain steel products and repayment of duties in certain cases; corrections related to the temporary trade-liberalisation measures applicable to Ukrainian products; EU gains US market access for certain plants; updated Transitional CBAM Registry user manual for Declarants.

law
News update
icon
EU customs and trade news: June 2024
30-06-2024

News in week 26: Regulation on 'ecodesign' and digital product passport, also to be used for customs control purposes; legal acts comprising the EU's 14th package of sanctions; additional restrictive measures against Belarus; increased tariffs on imports of certain agricultural products from Belarus and Russia; amended list of sanctioned persons in respect of actions undermining independence of Ukraine; additional sanctions against Iran persons supplying drones to Russia; amendment of tariff quotas for certain agricultural and industrial products; prolongation of the safeguard measure on imports of certain steel products and repayment of duties in certain cases; corrections related to the temporary trade-liberalisation measures applicable to Ukrainian products; EU gains US market access for certain plants; updated Transitional CBAM Registry user manual for Declarants.

law
Case law
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Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Case law
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Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin
24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

origin
Explainer
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An overview of the Cost, Insurance, Freight (CIF) Incoterm
23-06-2024

Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will provide an overview of the obligations related to the Cost Insurance Freight (CIF) Incoterm.

Holly Piggott

law
Explainer
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An overview of the Cost, Insurance, Freight (CIF) Incoterm
23-06-2024

Incoterms are international trade terms published by the International Chamber of Commerce and widely adopted on a global basis. In the United Kingdom, there is a legal obligation to submit the Incoterms relating to all imports to His Majesty’s Revenue and Customs (HMRC) from 30 September 2022. This article will provide an overview of the obligations related to the Cost Insurance Freight (CIF) Incoterm.

Holly Piggott

law
News update
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Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Türkiye earlier in June.

Dr Anna Jerzewska

duties, taxes
News update
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Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Türkiye earlier in June.

Dr Anna Jerzewska

duties, taxes
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