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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
Unique situation of Northern Ireland: UK and EU Customs law applies
29-12-2020

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of … goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Muita UAB

€
law
en
Unique situation of Northern Ireland: UK and EU Customs law applies
29-12-2020

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Muita UAB

€
law
en
EU-UK FTA: What is exporter reference No? (Part I)
28-12-2020

Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s … questions: „There is an Exporter Reference Number indicated in the form of the statement on origin. When and how should an EU exporter obtain it? How long does it take? May the exporter issue the statement on origin after exportation of the goods?“.

Enrika Naujokė

€
origin
en
EU-UK FTA: What is exporter reference No? (Part I)
28-12-2020

Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s questions: „There is an Exporter Reference Number indicated in the form of the statement on origin. When and how should an EU exporter obtain it? How long does it take? May the exporter issue the statement on origin after exportation of the goods?“.

Enrika Naujokė

€
origin
en
Customs law: interview with the co-author of the book (Colombia)
28-12-2020

Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin … America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized System (HS) amendments. Read the interview and/ or watch the video.

Dr Erika Besusparienė, Juan David Barbosa

knowledge management
en
Customs law: interview with the co-author of the book (Colombia)
28-12-2020

Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized System (HS) amendments. Read the interview and/ or watch the video.

Dr Erika Besusparienė, Juan David Barbosa

knowledge management
en
EU-UK trade agreement: no customs duties on originating goods
27-12-2020

On 24 December 2020 European Commission announced that an agreement with the United Kingdom on the terms of future cooperation was reached. The EU-UK Trade and Cooperation Agreement shall be … provisionally applied as of 1 January 2021. It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. What are these rules and the documents proving the originating status of the goods?

Enrika Naujokė

€
duties, taxes, origin
en
EU-UK trade agreement: no customs duties on originating goods
27-12-2020

On 24 December 2020 European Commission announced that an agreement with the United Kingdom on the terms of future cooperation was reached. The EU-UK Trade and Cooperation Agreement shall be provisionally applied as of 1 January 2021. It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. What are these rules and the documents proving the originating status of the goods?

Enrika Naujokė

€
duties, taxes, origin
en
EU law news: December 2020
26-12-2020

News 29 Nov - 26 Dec 2020. Brexit: EU-UK Trade and Cooperation Agreement, entry summary declarations and pre-departure declarations, controls at the border control post of products of animal … origin, General Export Authorisation for the export of certain dual-use items, tariff rate quotas and other import quotas, Union preferential trade arrangements; Covid-19: new CN codes and TARIC subheadings for SARS-CoV-2 vaccines, protective face masks, diagnostic reagents and diagnostic kits; E-commerce: new guidance document on the import and export of low value consignments by European Commission, E-Commerce Package by WCO; and more news in other areas!

€
law
en
EU law news: December 2020
26-12-2020

News 29 Nov - 26 Dec 2020. Brexit: EU-UK Trade and Cooperation Agreement, entry summary declarations and pre-departure declarations, controls at the border control post of products of animal origin, General Export Authorisation for the export of certain dual-use items, tariff rate quotas and other import quotas, Union preferential trade arrangements; Covid-19: new CN codes and TARIC subheadings for SARS-CoV-2 vaccines, protective face masks, diagnostic reagents and diagnostic kits; E-commerce: new guidance document on the import and export of low value consignments by European Commission, E-Commerce Package by WCO; and more news in other areas!

€
law
en
Guide to customs procedures: interview with the author of the book (France)
22-12-2020

“Guide des procedures douanières” (available in French), written by Cyrille CHATAIL, is a compilation of articles that are constantly updated. It is a kind of encyclopedia of EU customs regulation … and its interpretation given by authorities, courts, practitioners, etc. The great advantage of this book is that it “moves” together with the move of the customs regulation! Read the interview and/ or watch the video.

Evguenia Dereviankine, Cyrille Chatail

knowledge management
en
Guide to customs procedures: interview with the author of the book (France)
22-12-2020

“Guide des procedures douanières” (available in French), written by Cyrille CHATAIL, is a compilation of articles that are constantly updated. It is a kind of encyclopedia of EU customs regulation and its interpretation given by authorities, courts, practitioners, etc. The great advantage of this book is that it “moves” together with the move of the customs regulation! Read the interview and/ or watch the video.

Evguenia Dereviankine, Cyrille Chatail

knowledge management
en
Customs regimes in Ukraine: co-author about the book
22-12-2020

In the book "Customs Regimes in Ukraine" disparate provisions of the legislation - the Customs Code, the Tax Code, numerous regulations - are brought together. This simplifies the perception … and understanding of how customs formalities are carried out in a particular customs regime. Read the author's talk or watch the video.

Dr. Ilona Mishchenko

knowledge management
en
Customs regimes in Ukraine: co-author about the book
22-12-2020

In the book "Customs Regimes in Ukraine" disparate provisions of the legislation - the Customs Code, the Tax Code, numerous regulations - are brought together. This simplifies the perception and understanding of how customs formalities are carried out in a particular customs regime. Read the author's talk or watch the video.

Dr. Ilona Mishchenko

knowledge management
en
Import tax: interview with the author of the book (Brazil)
17-12-2020

In the interview, Mr. Solon shares his insights on teaching law to future students, overviews customs law changes in the course of the past decades in Brazil, shares his experience about the … process of writing a book, tells about the book "Import Tax" and more! Read the interview and/ or watch the video.

Roberto Raya da Silva, Dr. Solon Sehn

knowledge management
en
Import tax: interview with the author of the book (Brazil)
17-12-2020

In the interview, Mr. Solon shares his insights on teaching law to future students, overviews customs law changes in the course of the past decades in Brazil, shares his experience about the process of writing a book, tells about the book "Import Tax" and more! Read the interview and/ or watch the video.

Roberto Raya da Silva, Dr. Solon Sehn

knowledge management
en
Legal Regulation of Customs Duties: Interview with the Author of the Book (Lithuania)
17-12-2020

In the interview, Mr. Valantiejus shares the main idea of the book "Legal Regulation of Customs Duties", points out customs-related insights relevant for customs practitioners, reveals which … book on customs subject is his favorite, and more! Read the interview and/ or watch the video. Please find the summary of the book in English in this article (the book is in Lithuanian).

Michael Schlosser, Dr. Gediminas Valantiejus

knowledge management
en
Legal Regulation of Customs Duties: Interview with the Author of the Book (Lithuania)
17-12-2020

In the interview, Mr. Valantiejus shares the main idea of the book "Legal Regulation of Customs Duties", points out customs-related insights relevant for customs practitioners, reveals which book on customs subject is his favorite, and more! Read the interview and/ or watch the video. Please find the summary of the book in English in this article (the book is in Lithuanian).

Michael Schlosser, Dr. Gediminas Valantiejus

knowledge management
en
Brexit Diary October-November
30-11-2020

As the second wave of COVID-19 continued to caused misery for millions of people across Europe and the world, Brexit continued to bubble away under the surface. As we moved from September into … October precious little progress was evident as the UK and EU sides re-iterated their positions in regarding the main sticking points, i.e. The Level Playing Field, Fisheries and Governance.

Dr David Savage

trade policy
en
Brexit Diary October-November
30-11-2020

As the second wave of COVID-19 continued to caused misery for millions of people across Europe and the world, Brexit continued to bubble away under the surface. As we moved from September into October precious little progress was evident as the UK and EU sides re-iterated their positions in regarding the main sticking points, i.e. The Level Playing Field, Fisheries and Governance.

Dr David Savage

trade policy
en
EU law news: November 2020
28-11-2020

Union Customs Code amendments (AEO); Regulations regarding classification of various goods (reusable drinking straw, plastic cables, etc.); Judgements of the European Court of Justice: valuation, … excise; anti-dumping measures on products from China, Indonesia, India; HS 2017 / HS 2022 Correlation Tables; and more.

€
law
en
EU law news: November 2020
28-11-2020

Union Customs Code amendments (AEO); Regulations regarding classification of various goods (reusable drinking straw, plastic cables, etc.); Judgements of the European Court of Justice: valuation, excise; anti-dumping measures on products from China, Indonesia, India; HS 2017 / HS 2022 Correlation Tables; and more.

€
law
en
Excise duty on water-pipe tobacco
28-11-2020

The judgment of the Court of Justice of the European Union has answered the question of whether goods made partly of tobacco and other materials should be subject to excise duty on tobacco in … its entirety or only in part of the composition of the tobacco as one of the consisting substances.

Jonas Sakalauskas

€
duties, taxes
en
Excise duty on water-pipe tobacco
28-11-2020

The judgment of the Court of Justice of the European Union has answered the question of whether goods made partly of tobacco and other materials should be subject to excise duty on tobacco in its entirety or only in part of the composition of the tobacco as one of the consisting substances.

Jonas Sakalauskas

€
duties, taxes
de, en
Fit for the future of digitalisation with a treasure trove of customs data
26-11-2020

Now new technologies are coming along, beckoning with their promises of complete automation so everything works by itself. AI (Artificial Intelligence), Blockchain, etc. are supposed to make … everything better, much more automated and ensure it's all correct. But let us take a look at the reality here. Are all those promises true?

Janine Lampprecht

€
IT systems, databases
de, en
Fit for the future of digitalisation with a treasure trove of customs data
26-11-2020

Now new technologies are coming along, beckoning with their promises of complete automation so everything works by itself. AI (Artificial Intelligence), Blockchain, etc. are supposed to make everything better, much more automated and ensure it's all correct. But let us take a look at the reality here. Are all those promises true?

Janine Lampprecht

€
IT systems, databases
en
Penalties, fines and sanctions under Bulgarian tax law
25-11-2020

The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws … of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of offence/ violation or mistake by the taxpayer to tax authorities for the application of legal responsibility.

Elif Mehmedova

€
law, violations
en
Penalties, fines and sanctions under Bulgarian tax law
25-11-2020

The system of sanctions for the violations, related to declaration and payment of import taxes, is currently not harmonized within the European Union (EU). Therefore, the article reviews laws of the Republic of Bulgaria (as the EU Member State), defining such penalties and highlights the importance of voluntary disclosure of offence/ violation or mistake by the taxpayer to tax authorities for the application of legal responsibility.

Elif Mehmedova

€
law, violations
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

€
export, import
en
ATA Carnet - through customs faster
24-11-2020

Whether for trade fairs, exhibitions or sporting events - some companies often import durable / consumer goods abroad temporarily. For those companies, it can be worth obtaining an ATA Carnet.

Michael Schlosser

€
export, import
en
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. … Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

€
IT systems, databases, origin
en
Electronic certificates of origin for exporters in Lithuania
23-11-2020

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

Jekaterina Komarova

€
IT systems, databases, origin
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