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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

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 

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

EU law
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A coffee break with...
Classification
Valuation
Origin
Sustainability
Import taxes
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Overviews and comments
Compliance
Online tools and resources
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EU - UK trade
Country-specific
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Filling out the customs declaration
Career as a customs specialist
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Students' section
en
Rising interest on duties = Increasing costs of errors in customs declarations
05-08-2023

Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that we may not think about in practice. For example, increased interest on customs duties, which are additionally charged by customs authorities when discrepancies are found after customs clearance.

Jurgita Bartninkienė

duties, taxes, risk management
en
Rising interest on duties = Increasing costs of errors in customs declarations
05-08-2023

Those who pay their mortgages have become accustomed to paying higher interest rates. However, this applies not only to mortgages, but also to other interest and late payment charges that we may not think about in practice. For example, increased interest on customs duties, which are additionally charged by customs authorities when discrepancies are found after customs clearance.

Jurgita Bartninkienė

duties, taxes, risk management
en
EU law news June/July 2023
30-07-2023

News in week 30: Updated FAQs on sanctions against Russia and Belarus (11th package) concerning luxury goods, customs related matters, imports, purchase and transfer of listed goods and transit of listed goods via Russia; CJEU clarification regarding amendment of a customs declaration in case excess quantity of goods is discovered after the release of the goods; temporary trade-liberalisation measures supplementing trade concessions applicable to products from Moldova; and more updates.

law
en
EU law news June/July 2023
30-07-2023

News in week 30: Updated FAQs on sanctions against Russia and Belarus (11th package) concerning luxury goods, customs related matters, imports, purchase and transfer of listed goods and transit of listed goods via Russia; CJEU clarification regarding amendment of a customs declaration in case excess quantity of goods is discovered after the release of the goods; temporary trade-liberalisation measures supplementing trade concessions applicable to products from Moldova; and more updates.

law
en
Free zones: types and benefits for business
30-07-2023

Free zone development differs from one country to another. Different countries use different types and concepts of free zones. In some countries, Free Zones are developed to stimulate incoming trade, as in the case of the US Foreign-Trade Zones (FTZs), while in others, such as developing countries, they exist to stimulate export-oriented trade. In this article, we overview the various types of free zones and the benefits they provide for business. Editors' note: Mark Rowbotham, the author of this article, is the author of the book "Freeports and Free Zones: Operations and Regulation in the Global Economy".

Mark Rowbotham

en
Free zones: types and benefits for business
30-07-2023

Free zone development differs from one country to another. Different countries use different types and concepts of free zones. In some countries, Free Zones are developed to stimulate incoming trade, as in the case of the US Foreign-Trade Zones (FTZs), while in others, such as developing countries, they exist to stimulate export-oriented trade. In this article, we overview the various types of free zones and the benefits they provide for business. Editors' note: Mark Rowbotham, the author of this article, is the author of the book "Freeports and Free Zones: Operations and Regulation in the Global Economy".

Mark Rowbotham

en
Cat scratching post - is it a piece of furniture (CN 9403)?
20-07-2023

Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other furniture and parts thereof (heading 9403 of the Combined Nomenclature (CN)). Or is furniture understood to mean objects intended only for human use?

Ingrida Kemežienė

classification
en
Cat scratching post - is it a piece of furniture (CN 9403)?
20-07-2023

Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other furniture and parts thereof (heading 9403 of the Combined Nomenclature (CN)). Or is furniture understood to mean objects intended only for human use?

Ingrida Kemežienė

classification
en
Customs Control Club: Opportunities and Challenges in Customs Digitalization
20-07-2023

For the second year, students from the Department of Control and Analysis of Economic Activities at the D. A. Tsenov Academy of Economics, Svishtov, Bulgaria worked in the Customs Control Club formed at the Department. Participation in the club was voluntary, and in the second season 10 students actively participated. The work of the club was under the slogan "Customs in the digital world" and several issues were discussed such as what are the pros and cons of digitalization as a process, the level of digitalization in Customs control around the world, in the EU and Bulgaria, the opportunities for digitalization of import, export and transit processes, etc. As a result of the student's efforts, a summary essay on "Opportunities and Challenges in Customs Digitalization" was prepared.

Neirin Renizal, Bogomila Kadieva, Valentin Mladenov, Valentina Yaneva, Neli Doinova, Reni Ivaylova

IT systems, databases
en
Customs Control Club: Opportunities and Challenges in Customs Digitalization
20-07-2023

For the second year, students from the Department of Control and Analysis of Economic Activities at the D. A. Tsenov Academy of Economics, Svishtov, Bulgaria worked in the Customs Control Club formed at the Department. Participation in the club was voluntary, and in the second season 10 students actively participated. The work of the club was under the slogan "Customs in the digital world" and several issues were discussed such as what are the pros and cons of digitalization as a process, the level of digitalization in Customs control around the world, in the EU and Bulgaria, the opportunities for digitalization of import, export and transit processes, etc. As a result of the student's efforts, a summary essay on "Opportunities and Challenges in Customs Digitalization" was prepared.

Neirin Renizal, Bogomila Kadieva, Valentin Mladenov, Valentina Yaneva, Neli Doinova, Reni Ivaylova

IT systems, databases
en
Special discount, made in Israel
02-07-2023

The State of Israel is a member of the WTO and complies with the Valuation Agreement. However, with regard to discounts, the State imposes many conditions and obstacles for a discount to be accepted, in a way that may deviate from the spirit of the Agreement.

Omer Wagner

valuation
en
Special discount, made in Israel
02-07-2023

The State of Israel is a member of the WTO and complies with the Valuation Agreement. However, with regard to discounts, the State imposes many conditions and obstacles for a discount to be accepted, in a way that may deviate from the spirit of the Agreement.

Omer Wagner

valuation
en
What does “trade facilitation” really mean?
02-07-2023

With the increase in globalization and economic interdependence between countries, trade facilitation has become a critically important issue for the global economy. Consequently, trade facilitation has been addressed in all its possible meanings, in all fields and scopes, and by all institutions that are somehow linked to international trade, composing a true Tradeweb of players with specific roles and common objectives.

Eduardo Leite LLB, LLM

law, sustainability
en
What does “trade facilitation” really mean?
02-07-2023

With the increase in globalization and economic interdependence between countries, trade facilitation has become a critically important issue for the global economy. Consequently, trade facilitation has been addressed in all its possible meanings, in all fields and scopes, and by all institutions that are somehow linked to international trade, composing a true Tradeweb of players with specific roles and common objectives.

Eduardo Leite LLB, LLM

law, sustainability
en
Supplier's declaration in preferential trade: when to use it?
25-06-2023

Global trade based on preferential treatment offers benefits to its participants. The main one is a reduction in financial costs due to the application of reduced tariff rates when the goods have a preferential origin. In other words, if a product originates in one country and is sold to another country with which there is a preferential trade agreement, the product may be subject to a reduced or even zero duty rate. However, the mere fact that the goods originate in a particular country is not enough to qualify for such benefits. The preferential origin of the goods must be proven, so that the customs authorities do not suspect any manipulation or fraud on the part of importers. Each specific preferential trade agreement sets out acceptable ways of proving the preferential origin of goods. A supplier's declaration is one of the means of proof. Let us find out what it is and when it can be used.

Annette Reiser, Dr. Ilona Mishchenko

origin
en
Supplier's declaration in preferential trade: when to use it?
25-06-2023

Global trade based on preferential treatment offers benefits to its participants. The main one is a reduction in financial costs due to the application of reduced tariff rates when the goods have a preferential origin. In other words, if a product originates in one country and is sold to another country with which there is a preferential trade agreement, the product may be subject to a reduced or even zero duty rate. However, the mere fact that the goods originate in a particular country is not enough to qualify for such benefits. The preferential origin of the goods must be proven, so that the customs authorities do not suspect any manipulation or fraud on the part of importers. Each specific preferential trade agreement sets out acceptable ways of proving the preferential origin of goods. A supplier's declaration is one of the means of proof. Let us find out what it is and when it can be used.

Annette Reiser, Dr. Ilona Mishchenko

origin
en
The Zes Zollner Electronic case: exploring the scope of amending customs declarations
25-06-2023

In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which declared only half of the actual quantity of goods received, resulting in a customs infringement.

Jonas Sakalauskas

import, violations
en
The Zes Zollner Electronic case: exploring the scope of amending customs declarations
25-06-2023

In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which declared only half of the actual quantity of goods received, resulting in a customs infringement.

Jonas Sakalauskas

import, violations
en
Who gave you the customs agent’s licence?
25-06-2023

Recently, in May 2023, the Israeli court upheld the customs manager's decision to suspend a customs agent for a few months. The agent appealed to court, but his petition was rejected.

Omer Wagner

customs brokers, violations
en
Who gave you the customs agent’s licence?
25-06-2023

Recently, in May 2023, the Israeli court upheld the customs manager's decision to suspend a customs agent for a few months. The agent appealed to court, but his petition was rejected.

Omer Wagner

customs brokers, violations
en
National sanctions against Russia and Belarus: Lithuania tightens controls
25-06-2023

The enforcement of international sanctions in Lithuania continues to tighten. The new strengthened national regime entered into force on 5 June 2023. In July 2023, an additional requirement will come into force: manufacturer's declarations will be required for the transit by road through Russia or Belarus of non-dual-use goods with commodity codes corresponding to those included in the newly created national dual-use goods list. The new requirement will apply to all goods crossing Lithuanian borders, including those exported or re-exported from other EU countries.

Daiva Baltronienė

export control, sanctions, restrictions, trade barriers
en
National sanctions against Russia and Belarus: Lithuania tightens controls
25-06-2023

The enforcement of international sanctions in Lithuania continues to tighten. The new strengthened national regime entered into force on 5 June 2023. In July 2023, an additional requirement will come into force: manufacturer's declarations will be required for the transit by road through Russia or Belarus of non-dual-use goods with commodity codes corresponding to those included in the newly created national dual-use goods list. The new requirement will apply to all goods crossing Lithuanian borders, including those exported or re-exported from other EU countries.

Daiva Baltronienė

export control, sanctions, restrictions, trade barriers
en
Customs brokers: Growing importance in the US. The opposite in the EU?
24-06-2023

The United States is strengthening the role of customs brokers as professionals by introducing a professional development requirement (which will come into force on 24 July 2023), stressing that this will help improve trade compliance and revenue protection and allow brokers to act as an additional layer of security to prevent illicit goods from entering US commerce. In the meantime, EU customs brokers fear that the EU Customs Reform and the draft new Customs Code could signal the end of their profession.

Enrika Naujokė

customs brokers, knowledge management
en
Customs brokers: Growing importance in the US. The opposite in the EU?
24-06-2023

The United States is strengthening the role of customs brokers as professionals by introducing a professional development requirement (which will come into force on 24 July 2023), stressing that this will help improve trade compliance and revenue protection and allow brokers to act as an additional layer of security to prevent illicit goods from entering US commerce. In the meantime, EU customs brokers fear that the EU Customs Reform and the draft new Customs Code could signal the end of their profession.

Enrika Naujokė

customs brokers, knowledge management
en
Competencies of a customs broker: insights from a workshop
18-06-2023

Customs matters are complex and little known to the general public. This makes customs brokers an indispensable part of international trade, and with their knowledge they can greatly help their clients. What key competencies should customs brokers have? What additional key skills should they have? And what can we do to improve the competencies of customs brokers? These three questions were dealt with in a workshop organised by Customs Knowledge Community (CKC). Let's have an overview of the results.

Assoc Prof Dr Momchil Antov

customs brokers, knowledge management
en
Competencies of a customs broker: insights from a workshop
18-06-2023

Customs matters are complex and little known to the general public. This makes customs brokers an indispensable part of international trade, and with their knowledge they can greatly help their clients. What key competencies should customs brokers have? What additional key skills should they have? And what can we do to improve the competencies of customs brokers? These three questions were dealt with in a workshop organised by Customs Knowledge Community (CKC). Let's have an overview of the results.

Assoc Prof Dr Momchil Antov

customs brokers, knowledge management
en
Changes to trade in goods between Northern Ireland and Great Britain as a result of the Windsor Framework
11-06-2023

!!! Updated article with adjustments made to the UCC !!! On 24 March 2023, the EU and the United Kingdom (UK) agreed to settle their dispute over the Northern Ireland Protocol, in particular by responding to some of the UK's requests to facilitate trade between Great Britain – GB (England, Wales, Scotland) on the one hand and Northern Ireland on the other (so-called East-West trade) and by accommodating the UK on some other issues. The relevant legal acts, recommendations and declarations were published in Official Journal No. L 102 of 17 April 2023. CCRM Journal for Practitioners in Europe has therefore asked Michael Lux, who advised the Government of Northern Ireland on the interpretation of the original version of the Northern Ireland Protocol, to outline the main aspects of the Windsor Framework with regard to trade in goods between Great Britain and Northern Ireland.

Michael Lux

law, restrictions, trade barriers
en
Changes to trade in goods between Northern Ireland and Great Britain as a result of the Windsor Framework
11-06-2023

!!! Updated article with adjustments made to the UCC !!! On 24 March 2023, the EU and the United Kingdom (UK) agreed to settle their dispute over the Northern Ireland Protocol, in particular by responding to some of the UK's requests to facilitate trade between Great Britain – GB (England, Wales, Scotland) on the one hand and Northern Ireland on the other (so-called East-West trade) and by accommodating the UK on some other issues. The relevant legal acts, recommendations and declarations were published in Official Journal No. L 102 of 17 April 2023. CCRM Journal for Practitioners in Europe has therefore asked Michael Lux, who advised the Government of Northern Ireland on the interpretation of the original version of the Northern Ireland Protocol, to outline the main aspects of the Windsor Framework with regard to trade in goods between Great Britain and Northern Ireland.

Michael Lux

law, restrictions, trade barriers
en
CBAM reports and declarations for imported goods: Who, what, when?
11-06-2023

To reduce carbon emissions in the EU and globally, the EU has put in place a legal framework - the Carbon Border Adjustment Mechanism (CBAM), set out in a recently published regulation. The CBAM will apply to imports of certain goods such as fertilisers, screws, wires, hydrogen, etc., the range of which will be expanded. The obligation for importers of these goods or their indirect customs representatives to submit quarterly CBAM reports comes into force already this year.

Enrika Naujokė

duties, taxes, import, restrictions, trade barriers, sustainability
en
CBAM reports and declarations for imported goods: Who, what, when?
11-06-2023

To reduce carbon emissions in the EU and globally, the EU has put in place a legal framework - the Carbon Border Adjustment Mechanism (CBAM), set out in a recently published regulation. The CBAM will apply to imports of certain goods such as fertilisers, screws, wires, hydrogen, etc., the range of which will be expanded. The obligation for importers of these goods or their indirect customs representatives to submit quarterly CBAM reports comes into force already this year.

Enrika Naujokė

duties, taxes, import, restrictions, trade barriers, sustainability
en
Current progress towards a fully digital EU customs environment
11-06-2023

From the point of view of many customs operators, especially those who conduct cross-member state customs activities, the developments in IT are rather sobering. Although the legal framework for further standardization and harmonization has been established, isolated solutions and uncoordinated development statuses within the EU are delaying a real breakthrough. In this article, we provide an overview of the project status regarding the report of the European Commission.

Antonia Livajic, Michael Tomuscheit

IT systems, databases
en
Current progress towards a fully digital EU customs environment
11-06-2023

From the point of view of many customs operators, especially those who conduct cross-member state customs activities, the developments in IT are rather sobering. Although the legal framework for further standardization and harmonization has been established, isolated solutions and uncoordinated development statuses within the EU are delaying a real breakthrough. In this article, we provide an overview of the project status regarding the report of the European Commission.

Antonia Livajic, Michael Tomuscheit

IT systems, databases
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