December 17, 2021
Combined Nomenclature 2022

Photo by Anton Maksimov Juvnsky on Unsplash

The new version of the Combined Nomenclature, applicable as of 1 January 2022, was adopted by the Commission Implementing Regulation (EU) 2021/1832 of 21 October 2021. We review the most important amendments, of which there are many.
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EU law news April 2024
14-04-2024

News in week 15: Compendium of customs valuation 2024; Guidance on valuation simplification under Article 73 UCC; Communication on decisions relating to binding tariff information (BTI) decisions; CJEU on the concepts of 'import' and 'importer' in REACH; CJEU: Lodging a complaint does not suspend the execution of the contested decision (recovery of customs duties); provisional anti-dumping duty on imports of certain alkyl phosphate esters; report on state-induced distortions in China’s economy; Council gave final approval to introduce criminal offences and penalties for EU sanctions’ violation; updated CBAM communication template for installations; date of entry into force of the FTA between the EU and New Zealand; EU-Canada Comprehensive Trade Agreement (CETA)’s existence under threat by French Parliament; and more updates (including reading tips)!

law
en
EU law news April 2024
14-04-2024

News in week 15: Compendium of customs valuation 2024; Guidance on valuation simplification under Article 73 UCC; Communication on decisions relating to binding tariff information (BTI) decisions; CJEU on the concepts of 'import' and 'importer' in REACH; CJEU: Lodging a complaint does not suspend the execution of the contested decision (recovery of customs duties); provisional anti-dumping duty on imports of certain alkyl phosphate esters; report on state-induced distortions in China’s economy; Council gave final approval to introduce criminal offences and penalties for EU sanctions’ violation; updated CBAM communication template for installations; date of entry into force of the FTA between the EU and New Zealand; EU-Canada Comprehensive Trade Agreement (CETA)’s existence under threat by French Parliament; and more updates (including reading tips)!

law
en
Technology to Customs: Catch me, if you can
14-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

classification
en
Technology to Customs: Catch me, if you can
14-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

classification
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
14-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
14-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law
lt
ES aktualijos: balandis 2024
14-04-2024

Naujienos 15 savaitę: muitinio įvertinimo sąvadas 2024; gairės dėl muitinio įvertinimo supaprastinimo pagal SMK 73 straipsnį; Komunikatas dėl kai kurių privalomosios tarifinės informacijos sprendimų atšaukimo; ESTT dėl sąvokų „importas“ ir „importuotojas“ REACH reglamente; ESTT: skundo pateikimas nesustabdo apskųsto sprendimo vykdymo (muitinės priskaičiuotų mokesčių išieškojimo); laikinasis antidempingo muitas Kinijos kilmės alkilfosfatų esteriams; ataskaita apie valstybės sukeltus Kinijos ekonomikos iškraipymus; Taryba galutinai pritarė tam, kad būtų nustatytos baudžiamoji atsakomybė už ES sankcijų pažeidimus; Atnaujintas CBAM komunikacijos šablonas, skirtas įrenginių operatoriams; ES ir Naujosios Zelandijos laisvosios prekybos susitarimo įsigaliojimo data; Prancūzijos parlamentas sukėlė grėsmę ES ir Kanados išsamaus prekybos susitarimo (CETA) egzistavimui; ir daugiau aktualijų!

law
lt
ES aktualijos: balandis 2024
14-04-2024

Naujienos 15 savaitę: muitinio įvertinimo sąvadas 2024; gairės dėl muitinio įvertinimo supaprastinimo pagal SMK 73 straipsnį; Komunikatas dėl kai kurių privalomosios tarifinės informacijos sprendimų atšaukimo; ESTT dėl sąvokų „importas“ ir „importuotojas“ REACH reglamente; ESTT: skundo pateikimas nesustabdo apskųsto sprendimo vykdymo (muitinės priskaičiuotų mokesčių išieškojimo); laikinasis antidempingo muitas Kinijos kilmės alkilfosfatų esteriams; ataskaita apie valstybės sukeltus Kinijos ekonomikos iškraipymus; Taryba galutinai pritarė tam, kad būtų nustatytos baudžiamoji atsakomybė už ES sankcijų pažeidimus; Atnaujintas CBAM komunikacijos šablonas, skirtas įrenginių operatoriams; ES ir Naujosios Zelandijos laisvosios prekybos susitarimo įsigaliojimo data; Prancūzijos parlamentas sukėlė grėsmę ES ir Kanados išsamaus prekybos susitarimo (CETA) egzistavimui; ir daugiau aktualijų!

law
lt
LR aktualijos: balandis 2024
14-04-2024

Naujienos 15 savaitę: didesnis muitinės dėmesys eksportuojamų prekių statistinei vertei; pasienio anglies dioksido korekcinio mechanizmo (PADKM) ataskaitų teikimas už I ketvirtį - iki 2024.04.30; Lietuvos ir Ukrainos muitinių vadovų susitikime pristatytos Lietuvos iniciatyvos ES lygiu dėl vienodo sankcijų taikymo Rusijai.

law
lt
LR aktualijos: balandis 2024
14-04-2024

Naujienos 15 savaitę: didesnis muitinės dėmesys eksportuojamų prekių statistinei vertei; pasienio anglies dioksido korekcinio mechanizmo (PADKM) ataskaitų teikimas už I ketvirtį - iki 2024.04.30; Lietuvos ir Ukrainos muitinių vadovų susitikime pristatytos Lietuvos iniciatyvos ES lygiu dėl vienodo sankcijų taikymo Rusijai.

law
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