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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

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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 

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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

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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
One month of Brexit at the French 'smart border'
20-02-2021

Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention … of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.

Cyrille Chatail

€
IT systems, databases
en
One month of Brexit at the French 'smart border'
20-02-2021

Jean-Michel Thillier, Director of Customs for the Hauts-de-France region of northern France and in charge of Brexit, took stock of the 'smart border' after one month of Brexit. The attention of operators was drawn to various issues identified: unpreparedness for customs formalities, unnecessary requesting of preferential origin, etc.

Cyrille Chatail

€
IT systems, databases
en
U.S. export law between third countries
16-02-2021

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can … extend to shipments that do not physically involve the U.S.

Samuel Draginich

€
restrictions, trade barriers
en
U.S. export law between third countries
16-02-2021

While most trade compliance professionals are likely aware of U.S. Export Administration Regulations (EAR) as it pertains to exports originating from the U.S., many are not aware its scope can extend to shipments that do not physically involve the U.S.

Samuel Draginich

€
restrictions, trade barriers
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
15-02-2021

With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland … is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.

Thomas Woodtli

€
IT systems, databases
de, en
Customs in Switzerland: reinvention through digitalization and paperless clearance
15-02-2021

With numerous innovations such as smartphone apps as well as the elimination of Swiss sub-headings in the customs tariff numbers, Swiss Customs aims to drive digital transformation. Since Switzerland is not part of the EU customs union, shipments of goods have always had to be cleared at the Swiss border. Now, cooperation with neighboring countries is to be promoted in order to exchange the data that is now available electronically with each other. This will speed up customs clearance on both sides. In this article, you will find out what innovations are in store for EU as well as Swiss companies.

Thomas Woodtli

€
IT systems, databases
en, ru
EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: … “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

€
duties, taxes, origin
en, ru
EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

€
duties, taxes, origin
en, ru
Significance of guidelines, explanatory notes and other "soft law" acts
13-02-2021

In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, … directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are considered soft law. Practical examples of informal law in the field of customs are the Guidelines for Customs Valuation of Goods, the Customs Valuation Compendium, the Transit Guide. What is the significance of these documents in practice?

Andrius Košel

€
law
en, ru
Significance of guidelines, explanatory notes and other "soft law" acts
13-02-2021

In the European governance the EU legislation distinguishes between the so called “formal law” and the “informal law”. The latter also known as measures of soft law. Formal law compromises regulations, directives and decisions, whereby recommendations and opinions, as well as other methods of developing policy: e.g. policy guidelines are considered soft law. Practical examples of informal law in the field of customs are the Guidelines for Customs Valuation of Goods, the Customs Valuation Compendium, the Transit Guide. What is the significance of these documents in practice?

Andrius Košel

€
law
en
AEO: a look at other countries’ programmes and mutual recognition agreements
04-02-2021

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, … following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

Jovita Dobrovalskienė

€
trusted trader
en
AEO: a look at other countries’ programmes and mutual recognition agreements
04-02-2021

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

Jovita Dobrovalskienė

€
trusted trader
en
EU law news: January 2021
30-01-2021

News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, … regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk; application of the REX system; EVFTA: cumulation in Vietnam with fabrics originating in South Korea; and more!

€
law
en
EU law news: January 2021
30-01-2021

News: International Customs Day 2021; complementary amendments to the HS Nomenclature 2022; EU authorisation mechanism for exports of COVID-19 vaccines; EU-UK trade: Trade and Cooperation Agreement, regulations on the making out of statements on origin for preferential exports to the UK and on the determination of goods not at risk; application of the REX system; EVFTA: cumulation in Vietnam with fabrics originating in South Korea; and more!

€
law
en
Application of customs duties to the international trade between the EU and Russian Federation: lessons from the practice of recent WTO disputes
28-01-2021

At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner … for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of the World Trade Organization (WTO), so its trade relations with the EU are also governed by the WTO law. Taking into account the fact that customs duties, especially trade defence duties, have a significant practical impact on the volume of international trade between the EU and the Russian Federation and on international trade business, this article discusses the legal issues of their application and possible solutions, based on the recent WTO trade dispute settlement practice.

Dr. Gediminas Valantiejus

€
duties, taxes, trade policy
en
Application of customs duties to the international trade between the EU and Russian Federation: lessons from the practice of recent WTO disputes
28-01-2021

At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of the World Trade Organization (WTO), so its trade relations with the EU are also governed by the WTO law. Taking into account the fact that customs duties, especially trade defence duties, have a significant practical impact on the volume of international trade between the EU and the Russian Federation and on international trade business, this article discusses the legal issues of their application and possible solutions, based on the recent WTO trade dispute settlement practice.

Dr. Gediminas Valantiejus

€
duties, taxes, trade policy
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
27-01-2021

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and … businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

Dr David Savage

€
duties, taxes, origin
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
27-01-2021

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

Dr David Savage

€
duties, taxes, origin
en
Global trade and customs – a journey around the world of customs
22-01-2021

Highlights from the Global Trade and Customs book: different cultural approaches to litigation; import VAT/GST in countries with multi-level VAT/GST systems; customs value and transfer pricing. … The editor of the book Zsolt Szatmári also reveals challenges of a multi-jurisdictional comparative study. Dr. Karlis Ketners shares the reader‘s perspective.

Dr. Karlis Ketners, Zsolt Szatmári

knowledge management
en
Global trade and customs – a journey around the world of customs
22-01-2021

Highlights from the Global Trade and Customs book: different cultural approaches to litigation; import VAT/GST in countries with multi-level VAT/GST systems; customs value and transfer pricing. The editor of the book Zsolt Szatmári also reveals challenges of a multi-jurisdictional comparative study. Dr. Karlis Ketners shares the reader‘s perspective.

Dr. Karlis Ketners, Zsolt Szatmári

knowledge management
en
3rd Customs Practitioners Conference: there is no good supply chain without good customs!
22-01-2021

The 3rd Customs Practitioners conference (national conference in Lithuania) was held on 10 December 2020 under the slogan: "There is no good supply chain without good customs!". We provide an … overview of the presentations, which covered international, EU and national legislation, Brexit, preferential origin of goods, import/ export VAT and post-clearance audits.

Customs Practitioners Association

knowledge management
en
3rd Customs Practitioners Conference: there is no good supply chain without good customs!
22-01-2021

The 3rd Customs Practitioners conference (national conference in Lithuania) was held on 10 December 2020 under the slogan: "There is no good supply chain without good customs!". We provide an overview of the presentations, which covered international, EU and national legislation, Brexit, preferential origin of goods, import/ export VAT and post-clearance audits.

Customs Practitioners Association

knowledge management
en
Tariff classification of protective textile face masks
20-01-2021

In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, … increasing the workload of both customs brokers and customs. In order to facilitate and speed up the customs clearance of such goods and to enable more accurate statistics to be collected, new TARIC subheadings were introduced corresponding to the more detailed characteristics of the different face masks. We also provide an overview of standards that specify requirements for such goods.

Virginija Dordzikienė

€
classification
en
Tariff classification of protective textile face masks
20-01-2021

In view of the continuing spread of the virus that causes the COVID-19 pandemic, the demand for and imports of protective equipment in the EU Member States has increased and continues to increase, increasing the workload of both customs brokers and customs. In order to facilitate and speed up the customs clearance of such goods and to enable more accurate statistics to be collected, new TARIC subheadings were introduced corresponding to the more detailed characteristics of the different face masks. We also provide an overview of standards that specify requirements for such goods.

Virginija Dordzikienė

€
classification
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when … two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Oleg Kyryievskyi, Iryna Pavlenko

€
origin
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Oleg Kyryievskyi, Iryna Pavlenko

€
origin
en
Focus of the CJEU: exclusive distribution compensation and customs value
06-01-2021

Court of Justice of the European Union (CJEU) took another decision regarding customs valuation and adjustment of transaction value. In this decision CJEU analysed legal importance of compensation … paid for the right to exclusively distribute goods. CJEU concluded that such compensation was the condition of sale and thus must be reflected in the customs value of goods. The fact that compensation was agreed on in a separate contract (not in a sale-purchase agreement) and that it was limited in time did not change conclusions of the CJEU. It is yet another signal for the importers to carefully examine all the payments between them and the seller and evaluate their possible influence on customs value of imported goods.

Monika Bielskienė

€
valuation
en
Focus of the CJEU: exclusive distribution compensation and customs value
06-01-2021

Court of Justice of the European Union (CJEU) took another decision regarding customs valuation and adjustment of transaction value. In this decision CJEU analysed legal importance of compensation paid for the right to exclusively distribute goods. CJEU concluded that such compensation was the condition of sale and thus must be reflected in the customs value of goods. The fact that compensation was agreed on in a separate contract (not in a sale-purchase agreement) and that it was limited in time did not change conclusions of the CJEU. It is yet another signal for the importers to carefully examine all the payments between them and the seller and evaluate their possible influence on customs value of imported goods.

Monika Bielskienė

€
valuation
en
EU-UK trade: customs duty impact on distribution centre models
05-01-2021

What does the EU-UK TCA mean for businesses that sell finished goods of EU origin to EU customers from the UK, and vice versa? This article addresses questions increasingly asked by businesses … with distribution centre models. Specifically, questions relating to how to mitigate customs duty when trading originating goods between the UK and the EU in 2021.

Jessica Yang

duties, taxes, origin
en
EU-UK trade: customs duty impact on distribution centre models
05-01-2021

What does the EU-UK TCA mean for businesses that sell finished goods of EU origin to EU customers from the UK, and vice versa? This article addresses questions increasingly asked by businesses with distribution centre models. Specifically, questions relating to how to mitigate customs duty when trading originating goods between the UK and the EU in 2021.

Jessica Yang

duties, taxes, origin
en
EU-UK FTA: What is exporter reference No? (Part II)
02-01-2021

We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the … Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a “commercial document” on which the statement on origin may be made out?

Enrika Naujokė

€
origin
en
EU-UK FTA: What is exporter reference No? (Part II)
02-01-2021

We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a “commercial document” on which the statement on origin may be made out?

Enrika Naujokė

€
origin
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