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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
REACH chemical regulations in the EU and the UK – international conflict?
02-11-2023

In the manufacturing industry, there are often complex supply chains where chemical substances cross borders between the UK and the EU several times. In this article we provide an overview of … how REACH works in the EU (including the current revision) and in the UK, the implications for businesses and also address the Windsor Framework for Northern Ireland. Most companies use chemicals, sometimes even without realising it, therefore you need to check your obligations if you handle any chemicals in your industrial or professional activity. You might have some responsibilities under EU REACH or UK REACH or both.

Mark Rowbotham

€
restrictions, trade barriers
en
REACH chemical regulations in the EU and the UK – international conflict?
02-11-2023

In the manufacturing industry, there are often complex supply chains where chemical substances cross borders between the UK and the EU several times. In this article we provide an overview of how REACH works in the EU (including the current revision) and in the UK, the implications for businesses and also address the Windsor Framework for Northern Ireland. Most companies use chemicals, sometimes even without realising it, therefore you need to check your obligations if you handle any chemicals in your industrial or professional activity. You might have some responsibilities under EU REACH or UK REACH or both.

Mark Rowbotham

€
restrictions, trade barriers
en
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise … risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Management of import taxes other than duties
11-10-2023

What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

duties, taxes
en
Can Brussels save the worlds rainforests?
11-10-2023

The link between climate change and biodiversity loss is by now well established. As part of its “Green Deal”, the European Union Deforestation Regulation has been published in the Official Journal. … This Regulation seeks to protect the worlds forests by banning certain products from being placed on the EU market. This will create an extra layer of bureaucracy for operators in the EU.

Dr David Savage

€
sustainability
en
Can Brussels save the worlds rainforests?
11-10-2023

The link between climate change and biodiversity loss is by now well established. As part of its “Green Deal”, the European Union Deforestation Regulation has been published in the Official Journal. This Regulation seeks to protect the worlds forests by banning certain products from being placed on the EU market. This will create an extra layer of bureaucracy for operators in the EU.

Dr David Savage

€
sustainability
en
CBAM transitional period: roles and responsibilities
11-10-2023

EU’s Carbon Border Adjustment Mechanism (CBAM) regulation entered its transitional phase on 1st October, 2023. From that day on, importers have to collect and report data on greenhouse gases … emitted during the production of CBAM goods. Since the data must be collected from the manufacturers in non-EU countries, a process must be established for the corresponding communication. Given the complexity of supply chains, this process may involve multiple actors between the importer and third country facilities. In addition, several EU and national authorities are involved. Who is/can be who? Who does what? What are the responsibilities?

Enrika Naujokė

€
sustainability
en
CBAM transitional period: roles and responsibilities
11-10-2023

EU’s Carbon Border Adjustment Mechanism (CBAM) regulation entered its transitional phase on 1st October, 2023. From that day on, importers have to collect and report data on greenhouse gases emitted during the production of CBAM goods. Since the data must be collected from the manufacturers in non-EU countries, a process must be established for the corresponding communication. Given the complexity of supply chains, this process may involve multiple actors between the importer and third country facilities. In addition, several EU and national authorities are involved. Who is/can be who? Who does what? What are the responsibilities?

Enrika Naujokė

€
sustainability
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when … the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

€
duties, taxes
en
Input tax credits on imported goods in Canada
08-10-2023

The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.

Peter Mitchell

€
duties, taxes
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when … the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

€
valuation
en
Three questions about customs value of goods in transactions between the related parties in Ukraine
08-10-2023

The issue of customs valuation is extremely important for Ukraine. The author has written about it in previous issues of the journal. A special case of customs valuation is no exception - when the seller and the buyer are related parties. The concept of "related parties" in Ukrainian legislation is fully compatible with the GATT, as the Customs Code of Ukraine refers directly to Article 15 of the WTO Customs Valuation Agreement rather than defining this concept. It would seem that if there is nothing wrong with the legislation and if it is in line with accepted standards and principles, there should be no problems with its application. However, this is not the case.

Dr. Ilona Mishchenko

€
valuation
en
Ukraine customs and trade news August/September 2023
08-10-2023

News at a glance: Three EU nations ban Ukraine’s grain export; reinstating smuggling as a criminal offense; updated free trade agreements between Ukraine and Canada, and Ukraine and North Macedonia; … anti-dumping measures.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news August/September 2023
08-10-2023

News at a glance: Three EU nations ban Ukraine’s grain export; reinstating smuggling as a criminal offense; updated free trade agreements between Ukraine and Canada, and Ukraine and North Macedonia; anti-dumping measures.

Iryna Pavlenko, Oleg Kyryievskyi

law
en
EU law news August/September 2023
01-10-2023

News in week 39: Prohibition to import iron and steel product processed in a third country that incorporate iron and steel products originating in Russia enters into force on 30 September - see … Irish Customs notification and explanations; on 1 October, the Carbon Border Adjustment Mechanism (CBAM) enters into application; provisional list of CBAM National Competent Authorities; regulations related to entry of goods into Northern Ireland; the UK inform about world’s first fully digitalised goods shipment; and more updates.

€
law
en
EU law news August/September 2023
01-10-2023

News in week 39: Prohibition to import iron and steel product processed in a third country that incorporate iron and steel products originating in Russia enters into force on 30 September - see Irish Customs notification and explanations; on 1 October, the Carbon Border Adjustment Mechanism (CBAM) enters into application; provisional list of CBAM National Competent Authorities; regulations related to entry of goods into Northern Ireland; the UK inform about world’s first fully digitalised goods shipment; and more updates.

€
law
en
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the … role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

€
origin, trade topics
en
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

€
origin, trade topics
en
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
01-10-2023

Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question … is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.

Ingrida Kemežienė

€
duties, taxes, violations
en
Fraudsters in the supply chain: Who pays taxes as a result of fraudulently completed formalities?
01-10-2023

Presumption of guilt - you'll say it doesn't work that way. Unfortunately, in tax law, the taxpayer is presumed to be guilty of breaching the tax law unless he proves otherwise. The only question is whether, even if proven not guilty, the taxpayer will not have to pay the tax. In a recent judgment, the Court of Justice of the European Union (CJEU) clarified whether the owner of an excise warehouse (whose guilt has not been proven) will have to pay the suspended taxes (in this case almost €3 million) in a case where the evidence of the completion of the formalities has been falsified and where the goods have been transported to an unknown destination. The clarifications are important not only for the owners of excise warehouses, but also for all users of suspended tax regimes - transit, customs warehousing, temporary admission for processing and others - in order to better understand, assess and manage the risks involved. The CJEU has also clarified when goods are considered "lost" and no tax is due.

Ingrida Kemežienė

€
duties, taxes, violations
en
Chat GPT and Google Bard: How customs brokers can use these AI tools
01-10-2023

Artificial Intelligence (AI) - a topic that was barely heard of last year, it now seems to be a topic that appears at almost every conference and can be applied in every field. When we heard … about artificial intelligence and its availability on the market, it seemed so distant and unheard of, and when the first reports appeared in the press, we certainly did not think that we, as customs brokers, would be able to apply it to our own operations. I will not hide the fact that the first people to try out the CHAT GPT tool in our company were our colleagues who are the most interested in information technology and innovations in the market.

Gertrūda Bakšienė

€
IT systems, databases
en
Chat GPT and Google Bard: How customs brokers can use these AI tools
01-10-2023

Artificial Intelligence (AI) - a topic that was barely heard of last year, it now seems to be a topic that appears at almost every conference and can be applied in every field. When we heard about artificial intelligence and its availability on the market, it seemed so distant and unheard of, and when the first reports appeared in the press, we certainly did not think that we, as customs brokers, would be able to apply it to our own operations. I will not hide the fact that the first people to try out the CHAT GPT tool in our company were our colleagues who are the most interested in information technology and innovations in the market.

Gertrūda Bakšienė

€
IT systems, databases
en
Customs HI&AI: new crisis or new opportunities?
01-10-2023

'It is December 2039, and various newsbots push the following content to their subscribers: ... Customs is being abolished next January (2040) when the EU's new customs system [Artificial Customs … Intelligence Depository, ACID] comes into operation ... The new system means that most of the approximately 5,500 Customs employees will lose their jobs.' This is how the introduction to the book "Customs Inside Anywhere, Insights Everywhere" by Frank Heijmann and John Peters begins [1].

Enrika Naujokė

€
IT systems, databases
en
Customs HI&AI: new crisis or new opportunities?
01-10-2023

'It is December 2039, and various newsbots push the following content to their subscribers: ... Customs is being abolished next January (2040) when the EU's new customs system [Artificial Customs Intelligence Depository, ACID] comes into operation ... The new system means that most of the approximately 5,500 Customs employees will lose their jobs.' This is how the introduction to the book "Customs Inside Anywhere, Insights Everywhere" by Frank Heijmann and John Peters begins [1].

Enrika Naujokė

€
IT systems, databases
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released … into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

€
duties, taxes, import, valuation
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

€
duties, taxes, import, valuation
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court … adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

€
classification
en
A storm in a tea kettle
17-09-2023

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Omer Wagner

€
classification
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts … to answer this question.

Peter Mitchell

€
valuation
en
Who is a purchaser in Canada and why does it matter for customs valuation?
17-09-2023

Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

Peter Mitchell

€
valuation
en
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the … Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

€
duties, taxes, import, sustainability
en
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

€
duties, taxes, import, sustainability
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