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Misuse of ATA carnets: overview of Operation JUBILARIAN II
23-02-2024

In 2017, the Australian Border Force (ABF) conducted a project that identified a group of overseas jewellery merchants whose business model involved suspected repeated exploitation of the ATA carnet. The ATA carnet is an international Customs document that permits duty-free and tax-free temporary admission of certain goods to countries that are part of the ATA carnet system for up to one year; including commercial samples, trade fair or exhibition goods and professional equipment.

Australian Border Force

en
Misuse of ATA carnets: overview of Operation JUBILARIAN II
23-02-2024

In 2017, the Australian Border Force (ABF) conducted a project that identified a group of overseas jewellery merchants whose business model involved suspected repeated exploitation of the ATA carnet. The ATA carnet is an international Customs document that permits duty-free and tax-free temporary admission of certain goods to countries that are part of the ATA carnet system for up to one year; including commercial samples, trade fair or exhibition goods and professional equipment.

Australian Border Force

en
MERCOSUR launches Customs Data Model based on WCO standard and takes a leap forward in terms of data exchange
23-02-2024

The Southern Common Market (known as MERCOSUR) is a regional integration process initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently suspended) and Bolivia (whose accession procedure is still underway). MERCOSUR makes its decisions through three bodies: the Council of the Common Market (CMC), which is the main MERCOSUR body that conducts the integration process politically; the Common Market Group (GMC), which oversees the day-to-day functioning of the bloc; and the Mercosur Trade Commission (CCM), which is responsible for the administration of common commercial policy instruments.

Leonardo Pellegrino

IT systems, databases
en
MERCOSUR launches Customs Data Model based on WCO standard and takes a leap forward in terms of data exchange
23-02-2024

The Southern Common Market (known as MERCOSUR) is a regional integration process initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently suspended) and Bolivia (whose accession procedure is still underway). MERCOSUR makes its decisions through three bodies: the Council of the Common Market (CMC), which is the main MERCOSUR body that conducts the integration process politically; the Common Market Group (GMC), which oversees the day-to-day functioning of the bloc; and the Mercosur Trade Commission (CCM), which is responsible for the administration of common commercial policy instruments.

Leonardo Pellegrino

IT systems, databases
en
Automatic Customs data exchange: a look into the system used in the Western Balkans
23-02-2024

Customs administrations in the Western Balkans have established a platform to automatically exchange Customs data. Called “SEED”, the system has proven efficient in identifying irregularities, offences and smuggling activities, as well as in accelerating the clearance of goods.

Customs Administration of Serbia

IT systems, databases
en
Automatic Customs data exchange: a look into the system used in the Western Balkans
23-02-2024

Customs administrations in the Western Balkans have established a platform to automatically exchange Customs data. Called “SEED”, the system has proven efficient in identifying irregularities, offences and smuggling activities, as well as in accelerating the clearance of goods.

Customs Administration of Serbia

IT systems, databases
en
The updated 2023 version of the STCE Implementation Guide is available
23-02-2024

A new version of the WCO Strategic Trade Control Enforcement Implementation Guide was published in December 2023.

risk management
en
The updated 2023 version of the STCE Implementation Guide is available
23-02-2024

A new version of the WCO Strategic Trade Control Enforcement Implementation Guide was published in December 2023.

risk management
en
Indonesia implements automated data exchange with e-commerce marketplaces
23-02-2024

In Indonesia, the number of individuals purchasing goods online continues to rise annually, and it is estimated that 73% of the population made at least one transaction through a computer network in 2023. Bank of Indonesia has reported that, in 2022, e-commerce transactions reached USD 30.5 billion and the figure is to grow further in the coming years.

Oryza Septi Utami

e-commerce
en
Indonesia implements automated data exchange with e-commerce marketplaces
23-02-2024

In Indonesia, the number of individuals purchasing goods online continues to rise annually, and it is estimated that 73% of the population made at least one transaction through a computer network in 2023. Bank of Indonesia has reported that, in 2022, e-commerce transactions reached USD 30.5 billion and the figure is to grow further in the coming years.

Oryza Septi Utami

e-commerce
en
Supporting trade integration in Africa: two new publications under the EU-WCO Rules of Origin Africa Programme
23-02-2024

The Study provides a comparative analysis of origin provisions in a region which has the most numerous and complex overlapping trade regimes of the entire African continent.

Team in charge of the EU-WCO Rules of Origin Africa Programme

origin
en
Supporting trade integration in Africa: two new publications under the EU-WCO Rules of Origin Africa Programme
23-02-2024

The Study provides a comparative analysis of origin provisions in a region which has the most numerous and complex overlapping trade regimes of the entire African continent.

Team in charge of the EU-WCO Rules of Origin Africa Programme

origin
en
Saudi Zakat, Tax and Customs Authority (ZATCA) introduces Clearance Within Two Hours Initiative
23-02-2024

Five years ago, clearing shipments imported through Saudi ports of entry was a lengthy process that could take importers up to 12 days, and 8 days on average. To facilitate reporting and the exchange of data between all parties involved in the clearance of goods, whether private or governmental, 2017 saw the introduction of a national electronic system for the management of cross-border trade operations, called FASAH.

Saudi Zakat Tax and Customs Authority

customs clearance
en
Saudi Zakat, Tax and Customs Authority (ZATCA) introduces Clearance Within Two Hours Initiative
23-02-2024

Five years ago, clearing shipments imported through Saudi ports of entry was a lengthy process that could take importers up to 12 days, and 8 days on average. To facilitate reporting and the exchange of data between all parties involved in the clearance of goods, whether private or governmental, 2017 saw the introduction of a national electronic system for the management of cross-border trade operations, called FASAH.

Saudi Zakat Tax and Customs Authority

customs clearance
en
Due diligence: highlighting the challenges for SMEs
23-02-2024

Performing due diligence can be challenging for SMEs, and regulators should take this into account when designing trade compliance programmes and initiatives.

Eduardo Leite LLB, LLM

risk management
en
Due diligence: highlighting the challenges for SMEs
23-02-2024

Performing due diligence can be challenging for SMEs, and regulators should take this into account when designing trade compliance programmes and initiatives.

Eduardo Leite LLB, LLM

risk management
en
Customs Engaging Traditional and New Partners with Purpose – Some thoughts about the theme of the year
22-02-2024

Each year, the WCO Secretariat invites the Organization’s Members to focus on a theme it considers critical to the effective and efficient delivery of their missions. In 2024, under the slogan “Customs Engaging Traditional and New Partners with Purpose”, the Secretariat is inviting Customs administrations both to reaffirm longstanding partnerships and to boldly forge new alliances.

Ian Saunders

en
Customs Engaging Traditional and New Partners with Purpose – Some thoughts about the theme of the year
22-02-2024

Each year, the WCO Secretariat invites the Organization’s Members to focus on a theme it considers critical to the effective and efficient delivery of their missions. In 2024, under the slogan “Customs Engaging Traditional and New Partners with Purpose”, the Secretariat is inviting Customs administrations both to reaffirm longstanding partnerships and to boldly forge new alliances.

Ian Saunders

en
Year-end transfer pricing adjustments and the customs value
11-02-2024

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
en
Year-end transfer pricing adjustments and the customs value
11-02-2024

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
en
EU’s dual-use exports - disunity or unity?
04-02-2024

The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.

Boryana Peycheva

export control, sanctions
en
EU’s dual-use exports - disunity or unity?
04-02-2024

The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.

Boryana Peycheva

export control, sanctions
en
Discount for customs purposes? On one condition
04-02-2024

The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
en
Discount for customs purposes? On one condition
04-02-2024

The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
en
EU Deforestation Regulation: Impact on Customs
31-01-2024

Note from the CCRM editors: What can we expect from customs in the future? Professor Albert Willem Veenstra addressed this question together with other authors in the article ‘The changing role of Customs: Customs aligning with supply chain and information management’ (World Customs Journal). After participating in a webinar on the EU Deforestation Regulation (EUDR), in which Professor Veenstra shared his insights, we took the opportunity to ask about the impact of this regulation on Customs and talk about various other related topics, such as complex supply chains, new business models for customs brokers and, of course, the knowledge required to meet the demands of a modern compliance professional.

Albert Willem Veenstra

sustainability
en
EU Deforestation Regulation: Impact on Customs
31-01-2024

Note from the CCRM editors: What can we expect from customs in the future? Professor Albert Willem Veenstra addressed this question together with other authors in the article ‘The changing role of Customs: Customs aligning with supply chain and information management’ (World Customs Journal). After participating in a webinar on the EU Deforestation Regulation (EUDR), in which Professor Veenstra shared his insights, we took the opportunity to ask about the impact of this regulation on Customs and talk about various other related topics, such as complex supply chains, new business models for customs brokers and, of course, the knowledge required to meet the demands of a modern compliance professional.

Albert Willem Veenstra

sustainability
lt
Prekių tarifinis klasifikavimas – iššūkis verslui ir/ar muitinei?
31-01-2024

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Ingrida Kemežienė

classification
lt
Prekių tarifinis klasifikavimas – iššūkis verslui ir/ar muitinei?
31-01-2024

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Ingrida Kemežienė

classification
en
EU law news January 2024
28-01-2024

News in week 4. WCO dedicates 2024 to 'Customs Engaging Traditional and New Partners with Purpose'; EU's white paper on export controls and new guidelines on data gathering and processing; uniform regional restrictive measures implementation in Lithuania, Latvia and Estonia; preparation for linking the excise system EMCS to export system AES; FAQs about CBAM; updates to the tariff measures for poultrymeat, open mesh fabrics of glass fibres and mixtures of urea and ammonium nitrate; extension of protective (SPS) measures for bivalve molluscs from Türkiye.

law
en
EU law news January 2024
28-01-2024

News in week 4. WCO dedicates 2024 to 'Customs Engaging Traditional and New Partners with Purpose'; EU's white paper on export controls and new guidelines on data gathering and processing; uniform regional restrictive measures implementation in Lithuania, Latvia and Estonia; preparation for linking the excise system EMCS to export system AES; FAQs about CBAM; updates to the tariff measures for poultrymeat, open mesh fabrics of glass fibres and mixtures of urea and ammonium nitrate; extension of protective (SPS) measures for bivalve molluscs from Türkiye.

law
en, lt
A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU
28-01-2024

The UCC reform proposal, if adopted, means saying goodbye to many familiar concepts (entry summary declaration, customs declaration, declarant, etc.) and welcoming new ones. We provide an overview of some proposed changes to the definitions of the UCC, which show that the current roles and responsibilities of the actors involved (e.g., exporter, importer, declarant, carrier, customs warehouse of free zone operator) as well as certain familiar customs simplifications will disappear (e.g., entry in the declarant’s records, simplified and supplementary declaration) and customs processes will change significantly, in particular due to the creation of a central EU Customs Data Hub. Economic operators concerned should analyse the forthcoming changes and draw the attention of the legislative bodies to weaknesses and possible unintended consequences in customs processes in a timely manner.

Michael Lux

law
en, lt
A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU
28-01-2024

The UCC reform proposal, if adopted, means saying goodbye to many familiar concepts (entry summary declaration, customs declaration, declarant, etc.) and welcoming new ones. We provide an overview of some proposed changes to the definitions of the UCC, which show that the current roles and responsibilities of the actors involved (e.g., exporter, importer, declarant, carrier, customs warehouse of free zone operator) as well as certain familiar customs simplifications will disappear (e.g., entry in the declarant’s records, simplified and supplementary declaration) and customs processes will change significantly, in particular due to the creation of a central EU Customs Data Hub. Economic operators concerned should analyse the forthcoming changes and draw the attention of the legislative bodies to weaknesses and possible unintended consequences in customs processes in a timely manner.

Michael Lux

law
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