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VAT and duty deferment accounts in UK
07-04-2024

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

duties, taxes
en
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VAT and duty deferment accounts in UK
07-04-2024

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

duties, taxes
en
icon
VAT deferment accounts in EU
07-04-2024

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

duties, taxes
en
icon
VAT deferment accounts in EU
07-04-2024

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

duties, taxes
en
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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

law
en
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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

law
en
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EU law news March 2024
31-03-2024

News in week 13: Classification of goods in the Combined Nomenclature - products made of combinations of paper materials, a van-type vehicle, a part of a pillow, footwear having an upper made of 100 % wool, and a smart watch; extension of the Union’s tariff quotas for jute and coconut-fibre products; anti-subsidy investigation - mobile access equipment designed for the lifting of persons, originating in China; Transitional CBAM Registry user manual for Declarants, CBAM Quarterly Report structure and sample files; CHED - amended requirements to deduct quantities stated in the customs declaration; amendments of a regulation concerning import of ovine and caprine animals and products derived from these species.

law
en
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EU law news March 2024
31-03-2024

News in week 13: Classification of goods in the Combined Nomenclature - products made of combinations of paper materials, a van-type vehicle, a part of a pillow, footwear having an upper made of 100 % wool, and a smart watch; extension of the Union’s tariff quotas for jute and coconut-fibre products; anti-subsidy investigation - mobile access equipment designed for the lifting of persons, originating in China; Transitional CBAM Registry user manual for Declarants, CBAM Quarterly Report structure and sample files; CHED - amended requirements to deduct quantities stated in the customs declaration; amendments of a regulation concerning import of ovine and caprine animals and products derived from these species.

law
en
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United States Deforestation Bill of 2023: What lies ahead?
27-03-2024

The U.S. Deforestation Bill was introduced in the Senate in November 2023. It aims to combat illegal deforestation by prohibiting the importation of products obtained, in whole or in part, from certain commodities produced on lands where illegal deforestation is occurring, and for other purposes. The legislative process is ongoing. The main points of the bill and related implementation issues are summarised and analysed in the article below.

Ira Reese

sustainability
en
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United States Deforestation Bill of 2023: What lies ahead?
27-03-2024

The U.S. Deforestation Bill was introduced in the Senate in November 2023. It aims to combat illegal deforestation by prohibiting the importation of products obtained, in whole or in part, from certain commodities produced on lands where illegal deforestation is occurring, and for other purposes. The legislative process is ongoing. The main points of the bill and related implementation issues are summarised and analysed in the article below.

Ira Reese

sustainability
en
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AfCFTA: Towards harmonisation of rules of origin
27-03-2024

The African Continental Free Trade Area (AfCFTA), approved in 2012 by the African Union’s (AU) 18th Ordinary Session of Assembly of Heads of State and Government, is one of the Flagship Projects of the AU’s Agenda 2063. The Action Plan for Boosting intra-African trade has a strong focus on accelerating intra-African trade and boosting Africa’s trading position in the global market, in particular through implementation of trade facilitation standards and tools. We provide a brief overview of AfCFTA rules of origin.

Mette Werdelin Azzam

origin
en
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AfCFTA: Towards harmonisation of rules of origin
27-03-2024

The African Continental Free Trade Area (AfCFTA), approved in 2012 by the African Union’s (AU) 18th Ordinary Session of Assembly of Heads of State and Government, is one of the Flagship Projects of the AU’s Agenda 2063. The Action Plan for Boosting intra-African trade has a strong focus on accelerating intra-African trade and boosting Africa’s trading position in the global market, in particular through implementation of trade facilitation standards and tools. We provide a brief overview of AfCFTA rules of origin.

Mette Werdelin Azzam

origin
en
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Customs data requirements in the EU – latest changes
24-03-2024

The Union Customs Code and related regulations set out, among other things, the requirements for the data to be submitted to customs. Normally, these regulations are not often amended. However, this has not been the case recently, see ‘EU law news February 2024’. In this article, we provide an overview of some of the latest changes to the data elements and invite readers who are new to the subject to familiarise themselves with the data tables and the new definitions such as sub-elements, sub-classes and attributes.

Jurgita Stanienė

customs clearance
en
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Customs data requirements in the EU – latest changes
24-03-2024

The Union Customs Code and related regulations set out, among other things, the requirements for the data to be submitted to customs. Normally, these regulations are not often amended. However, this has not been the case recently, see ‘EU law news February 2024’. In this article, we provide an overview of some of the latest changes to the data elements and invite readers who are new to the subject to familiarise themselves with the data tables and the new definitions such as sub-elements, sub-classes and attributes.

Jurgita Stanienė

customs clearance
en
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EU Customs Reform: What can future Trust and Check Traders and other traders expect?
20-03-2024

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

trusted trader, AEO, law
en
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EU Customs Reform: What can future Trust and Check Traders and other traders expect?
20-03-2024

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

trusted trader, AEO, law
en, lt
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Two lessons from case law on the origin of goods
20-03-2024

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Omer Wagner

violations, origin
en, lt
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Two lessons from case law on the origin of goods
20-03-2024

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Omer Wagner

violations, origin
en
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The connecting formula in classifying goods under the Harmonized System (HS) Convention
17-03-2024

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Omer Wagner

classification
en
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The connecting formula in classifying goods under the Harmonized System (HS) Convention
17-03-2024

The language of the Harmonised System (HS) Convention contains many formulas linking goods and their use, such as 'primary', 'principal', 'intended', etc. The HS seems to contain too many of these connection formulae, and the difference between them is not always clear. It is therefore suggested that the World Customs Organisation (WCO) eliminate the undefined terms and look for a method that is as simple as possible. The article below is a short version of the full article, which has been published in the World Customs Journal, 2023, Issue 17(2).

Omer Wagner

classification
en, lt
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Sustainability requirements: How to operate in the new reality?
10-03-2024

'Deep origin' is a phrase coined by Brain Staples. It is a description of the sustainability-focused regulatory environment now being increasingly faced by customs and traders. It goes beyond customs when it comes to implementing sanctions or other prohibitions on importation of endangered goods, goods manufactured by forced labour, or by slavery, or by other undesirable practices. How to operate in this increasingly complex regulatory environment?

Brian Staples

sustainability
en, lt
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Sustainability requirements: How to operate in the new reality?
10-03-2024

'Deep origin' is a phrase coined by Brain Staples. It is a description of the sustainability-focused regulatory environment now being increasingly faced by customs and traders. It goes beyond customs when it comes to implementing sanctions or other prohibitions on importation of endangered goods, goods manufactured by forced labour, or by slavery, or by other undesirable practices. How to operate in this increasingly complex regulatory environment?

Brian Staples

sustainability
en
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How to build relationship with a customs broker: Step-by-step instructions from a customs official
10-03-2024

Finding the right customs broker can be a huge problem for traders. One may seem to be "your" person, but they may misunderstand you or not listen to you. Another may not have the proper level of knowledge and so on. This article is designed to help you with this search and selection process. You will find answers to the most important questions to ask when looking for a helpful broker.

Rizwan Mahmood

customs brokers
en
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How to build relationship with a customs broker: Step-by-step instructions from a customs official
10-03-2024

Finding the right customs broker can be a huge problem for traders. One may seem to be "your" person, but they may misunderstand you or not listen to you. Another may not have the proper level of knowledge and so on. This article is designed to help you with this search and selection process. You will find answers to the most important questions to ask when looking for a helpful broker.

Rizwan Mahmood

customs brokers
en
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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
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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, lt
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CJEU on the fairness of penalties for customs infringements in the EU
03-03-2024

In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.

Dr. Ilona Mishchenko

risk management
en, lt
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CJEU on the fairness of penalties for customs infringements in the EU
03-03-2024

In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.

Dr. Ilona Mishchenko

risk management
en, lt
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Correction of errors in customs declarations - importance and challenges in the EU
03-03-2024

The saying "Only those who don't work make no mistakes" aptly states that it is human to make mistakes and there is no way to change that - the mistakes will happen. But they need to be managed - to be minimised and corrected as quickly as possible. The Union Customs Code provides for a three-year period during which it is possible to apply to the customs authorities for the correction of errors, the recovery of overpaid taxes or the payment of underpaid amounts. In Lithuania, however, the new national legislation no longer provides for the possibility of correcting certain data elements. Let's take a look at the challenges this poses for businesses, as well as practices in other countries and trends.

Enrika Naujokė

risk management
en, lt
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Correction of errors in customs declarations - importance and challenges in the EU
03-03-2024

The saying "Only those who don't work make no mistakes" aptly states that it is human to make mistakes and there is no way to change that - the mistakes will happen. But they need to be managed - to be minimised and corrected as quickly as possible. The Union Customs Code provides for a three-year period during which it is possible to apply to the customs authorities for the correction of errors, the recovery of overpaid taxes or the payment of underpaid amounts. In Lithuania, however, the new national legislation no longer provides for the possibility of correcting certain data elements. Let's take a look at the challenges this poses for businesses, as well as practices in other countries and trends.

Enrika Naujokė

risk management
en
icon
Volkswagen Xinjian facility and forced labor
28-02-2024

As the European Union ponders statutes that respond to unverified claims by different organizations of the usage of slave labor in the manufacture of a variety of goods from China, a series of claims has been made against one of the Union’s largest manufacturers: Volkswagen. As we review the claims against Volkswagen it is easy to see how the issue has the capability of wreaking havoc with international trade with the People’s Republic of China (PRC). Some of the claims are so removed from the exported product that one wonders if it is simply an insincere way of removing certain sectors of China from international trade.

Ira Reese

sustainability
en
icon
Volkswagen Xinjian facility and forced labor
28-02-2024

As the European Union ponders statutes that respond to unverified claims by different organizations of the usage of slave labor in the manufacture of a variety of goods from China, a series of claims has been made against one of the Union’s largest manufacturers: Volkswagen. As we review the claims against Volkswagen it is easy to see how the issue has the capability of wreaking havoc with international trade with the People’s Republic of China (PRC). Some of the claims are so removed from the exported product that one wonders if it is simply an insincere way of removing certain sectors of China from international trade.

Ira Reese

sustainability
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