Articles

One of the chapters of the innovation white paper[1] recently published by the International Association of Ports and Harbours (IAPH) is titled “Innovation in ports – not only about technology”. … It argues that innovation is also about process efficiency, and this includes how data flows among stakeholders and how it is used. Today, thanks to IoT technology, information flow can be generated by cargo containers themselves and be shared across many actors, improving the quality of transport and logistics performance by enabling collaboration among stakeholders.

There are many discussions about the efficiency of classification assistance tools. In this article, we argue that an AI-based tool, if well-built and properly used, can support classification … experts, enabling them to focus their attention on unusual and difficult product classifications.

One of the benefits of being a Customs broker providing services at the international level is experiencing the flexibility and efficiency of many Customs authorities. One of the challenges is … dealing with inconsistencies in how they apply regulations, and the lack of a standard in the processes and technologies they use, which prevents them from collaborating more productively with each other. In this article, we compile input from companies, organizations and individuals to give an overview of the challenges they face, explain existing co-operation mechanisms between Customs, brokers and intermediaries, and explore what more could be done.

Maritime transport carries 90 percent of global merchandise trade[1], and impediments to ports’ logistical chains have tangible repercussions in terms of higher trade costs and even shortages … of goods and materials. The chains include numerous entities, spanning shipping lines, carrier agents, terminal operators, freight forwarders, road haulage operators, train operators, Port State Control, as well as Customs administrations and other regulatory authorities.

The Foundation for International Development Studies and Research has published a working paper, written by Thomas Cantens of the WCO Secretariat’s Research Unit, that examines the implications … of the use of generative artificial intelligence (GAI) in the field of public administration. This article provides a brief summary of the content of that paper.

Three HS Recommendations were adopted by the WCO Council in June 2023. These Recommendations relate to expected amendments and invite Parties to the HS Convention to insert new subheadings in … their national statistical nomenclatures as an interim measure until the next version of the HS enters into force on 1 January 2028.

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.

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.

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?

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.

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.

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.

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.

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.

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.

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.