- Topic spotlight
Correction of errors in customs declarations - importance and challenges in the EU
![Correction of errors in customs declarations - importance and challenges in the EU](/images/articles/thumbnails/article-_image_.35b8cb01cae3889de976a999e961327b.jpg)
Adobe Stock
- Topic: risk management
- Copyright of the journal: CC Learning, UAB
Adobe Stock
OR
Continue reading this article
For newcomers, 5 paid articles are free!
The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil … customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.
Bert Van Leeuwen
The Incoterms book addresses in the introduction the situation where the two most extreme cases, EXW and DDP, may not be the best choice. The reason is that the buyer or seller has to fulfil customs formalities in “foreign” countries. If they can – that’s fine. If not, it’s better to use another term.
Bert Van Leeuwen
In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled … that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.
Dr Ilona Mishchenko
In the European Union, customs penalties and their proportionality fall within the national competence of the Member States. In a recent judgment, the Court of Justice of the EU (CJEU) ruled that the imposition of an administrative penalty of 50% of the amount of duty underpaid is justified "notwithstanding the good faith of and precautions taken by the operator concerned". What does this mean for EU importers who declare the non-preferential origin of goods on the basis of proofs issued by the authorities of third countries that turn out to be incorrect? We provide an overview of the case and consider what conclusions economic operators could draw from it.
Dr Ilona Mishchenko
Bahrain Customs Affairs (BCA) is constantly developing its systems and infrastructure to support and improve Customs operations, thereby helping to build a safe, advanced, investment-friendly … business environment in the Kingdom. Bahrain, an active Member of the WCO, regularly examines the standards, recommendations and tools developed by the Organization and wishes to act as a leader to the Customs community by demonstrating excellence and creativity in Customs practices.
Customs Clearance Directorate
Bahrain Customs Affairs (BCA) is constantly developing its systems and infrastructure to support and improve Customs operations, thereby helping to build a safe, advanced, investment-friendly business environment in the Kingdom. Bahrain, an active Member of the WCO, regularly examines the standards, recommendations and tools developed by the Organization and wishes to act as a leader to the Customs community by demonstrating excellence and creativity in Customs practices.
Customs Clearance Directorate
* Mandatory fields
By signing up you agree to the Terms of Use and Privacy Policy
or Sign up
Already have an account? Login here
Already have an account? Login here
or Sign up
Comments ()
To post a comment you need to