Articles

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.

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.

As the European Union ponders statutes that respond to unverified claims by different organizations of the usage of slave labour 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.

News in week 8: News at a glance: UCC delegated and implementing acts - amended provisions on customs status, Union transit, etc.; EU adopted 13th package of sanctions against Russia; FAQs 'No … re-export to Russia' clause; updated 'List of common high priority items' (items used in Russian military systems); updated guidance on implementing due diligence to shield against Russia sanctions circumvention; ozone-depleting substances - new rules for import, export, etc.; HFC phase-down - new provisions; PEM Convention - amendments, updated tables specifying cumulation possibilities; 13th World Trade Organization Ministerial Conference - European Council conclusions; and more news!

This year’s International Customs Day theme, “Customs Engaging Traditional and New Partners with Purpose”, resonates deeply with Singapore Customs. In the ever-evolving landscape of international … trade, growing interdependence and technological advancements demand that we adapt, innovate and build meaningful partnerships to ensure efficient Customs procedures and smooth trade flows.

This article introduces the Ecosystem of Trust (EoT) project which aimed at testing whether the use of supply chain data, alongside technologies such as smart seals and smart containers, could … be integrated into government systems to improve border processes. The project involved regulatory agencies, technology firms, logistics providers, academics and port operators and confirmed how vital it is for government and industry to work together to modernise the border.

Brazil’s Customs Authority and private sector representatives worked together to develop a compliance programme dedicated to e-commerce companies. Launched in August 2023, the programme is a … testimony to how Customs-Business partnership can shape regulatory frameworks and foster innovative solutions. The authors hope it will inspire countries grappling with the challenges of cross-border e-commerce in adopting a similar approach and compliance scheme.

Brazil is on the cusp of a groundbreaking transformation, with the rollout of an upgraded version 2.0 of its Foreign Trade Single Window, the Portal Único Siscomex. A core innovation within the … Portal is the introduction of a catalogue describing products using pre-defined attributes. The new system has been made possible thanks to an exceptional partnership between private and public entities who worked hand in hand to redefine the way products are identified for cross-border trade.

In 2022, the WCO Secretariat sent a questionnaire to the Organization’s Members to gather information on certification of origin processes and the digitalization of the certificate of origin … (CO). Eighty-four Customs administrations responded, and a Study on the Digitalization of the Certificate of Origin, containing an analysis of the information received, was published in December 2023.

Bahrain Customs Affairs (BCA) is constantly developing its systems and infrastructure to support and improve Customs operations, thereby helping to build a safe, advanced, investment-friendly … business environment in the Kingdom. Bahrain, an active Member of the WCO, regularly examines the standards, recommendations and tools developed by the Organization and wishes to act as a leader to the Customs community by demonstrating excellence and creativity in Customs practices.

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.

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.

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.

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

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.

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.