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Let's take a look at the second judgement issued by the Court of Justice of the European Union (CJEU) earlier this year on the tariff classification of goods (the first one was on classification … of inflatable couches). This case is about a pipe transportation device: Should it be classified as an article of aluminium or a container? Accordingly, the import duty rate is 6% or 0%. The CJEU also clarified what a ‘container’ means for tariff classification purposes.

The Court of Justice of the European Union (CJEU) has in the first 2 months of the year provided clarifications in 2 cases related to the tariff classification of goods. This shows that business … is constantly confronted with questions of the proper classification of goods, which, for certain goods, we will overview. In this article, let’s start with the classification of inflatable couches: Are they furniture or camping equipment? The duty tariff would be 3.7% or 12%, respectively.

This article argues that a formal plan for building and managing Customs knowledge is necessary for a Customs brokerage to operate effectively. The components of such a plan are discussed, as … well as the determinants that may affect the choices made. The discussion refers also to general issues of Customs knowledge acquisition, management and updating. The considerations apply to all Customs practitioners and trading businesses.

The business of Customs is extremely complex, and yet, until very recently, there was no academic recognition of Customs as a profession. Unlike lawyers, accountants, engineers and others who … are able to point to some form of diploma that indicates they are professionals in their field, no equivalent existed for Customs officials. This changed in the 1990s, thanks to three like-minded individuals who had been developing Customs-specific curricula in their universities – Münster in Germany, Riga in Latvia and Canberra in Australia.

New regulatory frameworks are constantly being introduced by governments with the aim of ensuring that the trading of goods remains compliant with their goals. While the regulators place the … onus of compliance mainly on the importers themselves, Customs are also faced with the immense responsibility of enforcing these regulations effectively without stopping the wheels of the global economy from turning. The smart use of data and technology to provide Customs authorities with the necessary knowledge and tools represents the best way forward.

The possibilities and risks of customs procedures were the focus of discussion at the 14th Authors' Meeting. Experts from Belgium, Germany, Lithuania, France, Bulgaria, Israel, Brazil and Argentina … shared insights and tips on how to manage customs procedures for the maximum benefit of businesses. A number of issues were raised, particularly in relation to the use of special customs procedures.

Classification under a tariff subheading is not an end in itself but serves to determine which measures, tariff or other, should be applied to the goods concerned. However, in case of inward … processing in the EU, the question has been raised, whether the duty rate of the processed goods at the time of release for free circulation must be applied in certain cases even though the tariff classification, customs value, and origin of the imported goods are the basis for the duty calculation.

Customs brokers and Customs administrations share many challenges when it comes to collecting and sharing knowledge. This article introduces some of the practices used in this domain by brokers … based in Lithuania.

“He who owns information owns the world”, said Nathan M. Rothschild two centuries ago. The quote is relevant today particularly when it comes to customs. What if a company needs information from … customs authorities? Is it possible to obtain it? Are customs obliged to provide it to a company or an individual? This article deals with the problems faced by Ukrainian companies in obtaining the information they need from the customs authorities. We also take a look at the provisions of the EU Customs Code.

Electronic customs (‘e-customs’) is a major development for the EU's Customs Union. The project aims to replace paper-format customs procedures with EU-wide electronic procedures to create a … more efficient and modern customs environment. Each year the European Commission releases a report on progress in developing electronic systems. The latest report was published in February 2023.

Since problems of classification of goods are relevant to all countries of the world, the WCO, as the "keeper" of the Harmonised System, has developed a number of tools for its correct and uniform … application. These tools include Explanatory Notes, Compendium of Classification Opinions, Classification Decisions, Recommendations Related to the Harmonised System, and Advance Rulings for Classification. Let's look at the latter tool in more detail, including a practical tip on where to find Advance Rulings in different countries.

In January 2023, the EU Commission presented the report "On the assessment of customs infringements and penalties in Member States" (COM(2023) 5 final), which provides a summarized overview of … the individual system of penalties for infringements of customs law in each EU Member State. This article presents the essential highlights of the Commission‘s report, describes the existing system of infringements of customs law in the EU and its specific features throughout the EU Member States, as well as its specific features in different states. At the same time, the article reviews the perspectives of unifying the system of application of legal responsibility for infringements of customs law and the initiatives currently which are being considered in this area.

The Pan-European organisation International Confederation of Customs Brokers and Customs Representatives (Confiad) was founded in 1982 in Italy. It was founded with the purpose to defend and … coordinate the professional interest of its members, supporting harmonisation of the legislative, professional and customs regulations at European level. Confiad President Dr Massimo De Gregorio kindly accepted our invitation to share information about the confederation, its main activities and the customs broker’s profession.

In 2022, the approach to the classification of unmanned aircraft changed. A separate heading has been introduced for them. Has the classification of these goods been simplified? Have there been … fewer problems in determining their code? Let's find out what challenges we may face when classifying some types of drones.

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.

Naujienos 8 savaitę: 10-asis sankcijų Rusijai paketas; pasiūlymas pratęsti importo muitų, kvotų ir prekybos apsaugos priemonių sustabdymą Ukrainos eksportui į ES; Sąjungos muitinės kodekso deleguotojo … ir įgyvendinimo aktų pakeitimai (susiję su ICS2); ataskaita apie pažangą, padarytą vystant Sąjungos muitinės kodekse numatytas elektronines sistemas; ir daugiau naujienų!

Aktualijos 8 savaitę: teismo sprendimas - neteisingų TARIC kodų ir prekių muitinės vertės deklaravimo "kaina" importuotojui 27422 Eur; daugiau tarptautinio bendradarbiavimo užkertant kelią muitų … teisės aktų pažeidimams; informacija apie ikiteisminį tyrimą dėl galimo tarptautinių sankcijų pažeidimo ir kontrabandos gabenant trąšas; ir daugiau naujienų!