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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
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
Customs law in EU: 1 or 27 interpretations?
26-02-2023

A recently published comparative analysis of Member States' customs authorisation procedures for the entry of products into the EU concludes that the EU is a customs union with common legislation, customs rules, procedures and a single development plan; yet, for a number of objective reasons and considerations, each Member State manages and develops its customs activities at its own pace and according to its own interpretation of the Union Customs Code. We overview some aspects of the analysis.

Boryana Peycheva

customs clearance, law
en
Customs law in EU: 1 or 27 interpretations?
26-02-2023

A recently published comparative analysis of Member States' customs authorisation procedures for the entry of products into the EU concludes that the EU is a customs union with common legislation, customs rules, procedures and a single development plan; yet, for a number of objective reasons and considerations, each Member State manages and develops its customs activities at its own pace and according to its own interpretation of the Union Customs Code. We overview some aspects of the analysis.

Boryana Peycheva

customs clearance, law
en
Customs Consultative Committees: What’s in it for business?
19-02-2023

Customs Consultative Committees (CCCs) or similar bodies have been set up in EU Member States, the UK and other countries to bring business and customs together to discuss issues, share knowledge and improve the business environment. With what questions or problems can businesses turn to the CCC and what results can be expected? How can this be done? Do businesses actively make use of this tool? We thank Anthony Buckley, Chair of the CCC in Ireland for a number of years during the Brexit preparations, for kindly accepting the invitation to share his experiences and views.

Anthony Buckley, Enrika Naujokė

en
Customs Consultative Committees: What’s in it for business?
19-02-2023

Customs Consultative Committees (CCCs) or similar bodies have been set up in EU Member States, the UK and other countries to bring business and customs together to discuss issues, share knowledge and improve the business environment. With what questions or problems can businesses turn to the CCC and what results can be expected? How can this be done? Do businesses actively make use of this tool? We thank Anthony Buckley, Chair of the CCC in Ireland for a number of years during the Brexit preparations, for kindly accepting the invitation to share his experiences and views.

Anthony Buckley, Enrika Naujokė

en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

duties, taxes
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
15-02-2023

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

duties, taxes
en
Inward processing in the UK: how a trivial compliance failure caused them to be taxed millions
12-02-2023

When you realise that the biggest threat to your business is neither the competition nor international event risk, but a seemingly minor compliance failure, you will have read this case study: According to a recent tribunal judgement, even a seemingly trivial compliance failure, such as an error or discrepancy in the information supplied to HMRC by the importer and their customs agent, may invalidate a customs tax remission for an entire time. We explain it all in-depth and provide valuable pointers on legally handling your customs clearances.

Arne Mielken

import
en
Inward processing in the UK: how a trivial compliance failure caused them to be taxed millions
12-02-2023

When you realise that the biggest threat to your business is neither the competition nor international event risk, but a seemingly minor compliance failure, you will have read this case study: According to a recent tribunal judgement, even a seemingly trivial compliance failure, such as an error or discrepancy in the information supplied to HMRC by the importer and their customs agent, may invalidate a customs tax remission for an entire time. We explain it all in-depth and provide valuable pointers on legally handling your customs clearances.

Arne Mielken

import
en
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
05-02-2023

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Georgi Goranov

valuation
en
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
05-02-2023

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Georgi Goranov

valuation
en
Customs and Trade Compliance: Tips from Authors of Books
01-02-2023

Books on Customs and Trade Compliance can provide great guidance in planning your future activities (2023 and beyond). Authors of the books and also their readers were exchanging distilled insights and tips in this regard during the 3rd Global Webinar ‘Book on Customs’, which took place on the 15th of December, 2022. We overview some of the thoughts and practical tips shared.

knowledge management
en
Customs and Trade Compliance: Tips from Authors of Books
01-02-2023

Books on Customs and Trade Compliance can provide great guidance in planning your future activities (2023 and beyond). Authors of the books and also their readers were exchanging distilled insights and tips in this regard during the 3rd Global Webinar ‘Book on Customs’, which took place on the 15th of December, 2022. We overview some of the thoughts and practical tips shared.

knowledge management
en
Ukraine customs and trade news: December 2022/January 2023
01-02-2023

News at a glance: agreement on the "Single Market" with the EU; adoption of the full base of European technical standards; Licensing of goods and quotas for 2023; the CEPA between Ukraine and UAE; and more updates!

Iryna Pavlenko, Oleg Kyryievskyi

law
en
Ukraine customs and trade news: December 2022/January 2023
01-02-2023

News at a glance: agreement on the "Single Market" with the EU; adoption of the full base of European technical standards; Licensing of goods and quotas for 2023; the CEPA between Ukraine and UAE; and more updates!

Iryna Pavlenko, Oleg Kyryievskyi

law
en
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

duties, taxes, import, restrictions, trade barriers, sustainability
en
The European Union Carbon Border Adjustment Mechanism – the launch in 2023
29-01-2023

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

Dr David Savage

duties, taxes, import, restrictions, trade barriers, sustainability
en
EU law news December 2022/January 2023
29-01-2023

News in week 4: International Customs Day 2023 and the theme of the year “Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs”; REX system in EU trade with Côte d’Ivoire and Madagascar; antidumping updates: expiry reviews, new exporting producer treatment; and more news.

law
en
EU law news December 2022/January 2023
29-01-2023

News in week 4: International Customs Day 2023 and the theme of the year “Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs”; REX system in EU trade with Côte d’Ivoire and Madagascar; antidumping updates: expiry reviews, new exporting producer treatment; and more news.

law
de, en
Export control in trade within EU: 3 case studies
22-01-2023

Even in these difficult times, it is important for all companies to always conduct their business legally safely. While a few months ago it was still completely 'normal' business within the European Union or third countries, things can be very different at the moment. Possessing an end-use statement makes a lot of sense, even if you are making only a seemingly harmless sale of goods within the European Union. Let's take a look at 3 practical examples.

Rolf Finger

export, restrictions, trade barriers
de, en
Export control in trade within EU: 3 case studies
22-01-2023

Even in these difficult times, it is important for all companies to always conduct their business legally safely. While a few months ago it was still completely 'normal' business within the European Union or third countries, things can be very different at the moment. Possessing an end-use statement makes a lot of sense, even if you are making only a seemingly harmless sale of goods within the European Union. Let's take a look at 3 practical examples.

Rolf Finger

export, restrictions, trade barriers
en
Customs valuation of raw materials and waste as subject of the circular economy
18-01-2023

In the EU Customs Valuation Compendium, we can find a Commentary on the customs valuation of waste. The need for regulation of this topic is growing together with an aim to meet the objectives of the circular economy. The Commentary is one of the newest interpretative instruments that has been published, so let's take a look at the clarifications it provides, including a practical case study.

Milda Stravinskė

sustainability, valuation
en
Customs valuation of raw materials and waste as subject of the circular economy
18-01-2023

In the EU Customs Valuation Compendium, we can find a Commentary on the customs valuation of waste. The need for regulation of this topic is growing together with an aim to meet the objectives of the circular economy. The Commentary is one of the newest interpretative instruments that has been published, so let's take a look at the clarifications it provides, including a practical case study.

Milda Stravinskė

sustainability, valuation
en
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
18-01-2023

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

Jovita Mikšienė

valuation
en
Adjustment of the customs value of goods: judicial clarification in the Hamamatsu case
18-01-2023

The German Federal Tax Court has ruled in a case referred to the Court of Justice of the European Union (CJEU) for clarification. The main question put to the CJEU was: can the transaction value be based on the initial price paid if a fixed adjustment is subsequently applied, calculated by means of a pro rata apportionment mechanism, despite the fact that at the end of the year, in the event of an adjustment, there will be a repayment of import duties or an additional payment? The CJEU has given a striking, albeit not entirely clear, ruling in a case that retrospective adjustments (upward or downward) to transfer pricing are not taken into account in determining the customs value of goods. Here is an overview of the case and the highlights of the German court's decision.

Jovita Mikšienė

valuation
en
The role of banks in supply chain sustainability transformation
18-01-2023

‘As the importance of sustainability grows, so does the need to have a good understanding of our entire supply chain. A company's sustainability is also measured in terms of its entire supply chain, which is why choosing responsible and sustainable suppliers and partners is so important. Consider them as an extension of your company. The ecological footprint of the raw materials, products or services you buy becomes part of your company's ecological footprint.’ - says Karolina Semionovaitė, Sustainability Officer at Swedbank Lithuania, who kindly accepted the invitation to answer questions on the role of banks in the sustainability transformation.

Karolina Semionovaitė

sustainability
en
The role of banks in supply chain sustainability transformation
18-01-2023

‘As the importance of sustainability grows, so does the need to have a good understanding of our entire supply chain. A company's sustainability is also measured in terms of its entire supply chain, which is why choosing responsible and sustainable suppliers and partners is so important. Consider them as an extension of your company. The ecological footprint of the raw materials, products or services you buy becomes part of your company's ecological footprint.’ - says Karolina Semionovaitė, Sustainability Officer at Swedbank Lithuania, who kindly accepted the invitation to answer questions on the role of banks in the sustainability transformation.

Karolina Semionovaitė

sustainability
en
A closer look at the Regulation on the EU Single Window Environment for Customs
15-01-2023

In December 2022, Regulation (EU) 2022/2399 establishing the European Union Single Window Environment for Customs was published which amends at the same time two Articles of the UCC. The title of this Regulation is misleading insofar as it suggests to the reader that its aim is to establish an EU Single Window for Customs. So, what is actually the aim of this Regulation? How will our work change in the future? What is the meaning of the UCC amendments introduced by this Regulation? We thank Michael Lux who kindly agreed to answer these and other related questions.

Michael Lux, Enrika Naujokė

IT systems, databases
en
A closer look at the Regulation on the EU Single Window Environment for Customs
15-01-2023

In December 2022, Regulation (EU) 2022/2399 establishing the European Union Single Window Environment for Customs was published which amends at the same time two Articles of the UCC. The title of this Regulation is misleading insofar as it suggests to the reader that its aim is to establish an EU Single Window for Customs. So, what is actually the aim of this Regulation? How will our work change in the future? What is the meaning of the UCC amendments introduced by this Regulation? We thank Michael Lux who kindly agreed to answer these and other related questions.

Michael Lux, Enrika Naujokė

IT systems, databases
en
What is planned for EU and UK customs in 2023?
15-01-2023

What is planned for European customs in 2023? Probably, everyone involved in international trade asks this question. Based on the materials we already know and signals that have been already given, let’s overview what changes and trends in the EU and the UK we can expect for international trade and customs at this stage.

Anthony Buckley

law
en
What is planned for EU and UK customs in 2023?
15-01-2023

What is planned for European customs in 2023? Probably, everyone involved in international trade asks this question. Based on the materials we already know and signals that have been already given, let’s overview what changes and trends in the EU and the UK we can expect for international trade and customs at this stage.

Anthony Buckley

law
en
The “dark art" of classification (challenging a BTI ruling) II
08-01-2023

In CCRM Issue 14 we wrote about a case, where a company challenged a BTI ruling. There is news in this case, as the European Commission issued a classification regulation concerning such products. We take this opportunity to update the article, which not only provides information on how to classify ‘a plastic basin with a plastic disposable liner to be used in clinical settings’ (9018, 3922, or 3924), but also provides an overview of the tools, procedures and possible pitfalls of the tariff classification of goods; and discusses what all the stakeholders can learn from this case.

Dr David Savage

classification
en
The “dark art" of classification (challenging a BTI ruling) II
08-01-2023

In CCRM Issue 14 we wrote about a case, where a company challenged a BTI ruling. There is news in this case, as the European Commission issued a classification regulation concerning such products. We take this opportunity to update the article, which not only provides information on how to classify ‘a plastic basin with a plastic disposable liner to be used in clinical settings’ (9018, 3922, or 3924), but also provides an overview of the tools, procedures and possible pitfalls of the tariff classification of goods; and discusses what all the stakeholders can learn from this case.

Dr David Savage

classification
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