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EU law news February 2024
18-02-2024

News in week 7: Amendments to the UCC delegated and implementing acts in relation to the common data requirements; new phase of EU EMCS allows for interoperability with export system (AES); electronic T2L/T2LF; first in-depth investigation under the Foreign Subsidies Regulation; ceramic tiles originating in China - definitive anti-dumping duty on imports; aluminium road wheels originating in Morocco - anti-subsidy proceeding; glass fibre yarns originating in China - anti-dumping proceeding; tartaric acid originating in China - anti-dumping investigation terminated; Indonesia initiated WTO dispute complaint against EU duties on imports of fatty acids; poultry originating in Brazil - digital certificates of origin for the purposes of tariff quotas; Return Goods Relief in case of personal items left behind while travelling abroad; Nicaragua accedes to the Revised Kyoto Convention; WCO DMPT - the importance of the WCO Data Model in improving international trade; WCO TCRO - the dynamic nature of rules of origin in international trade.

law
en
EU law news February 2024
18-02-2024

News in week 7: Amendments to the UCC delegated and implementing acts in relation to the common data requirements; new phase of EU EMCS allows for interoperability with export system (AES); electronic T2L/T2LF; first in-depth investigation under the Foreign Subsidies Regulation; ceramic tiles originating in China - definitive anti-dumping duty on imports; aluminium road wheels originating in Morocco - anti-subsidy proceeding; glass fibre yarns originating in China - anti-dumping proceeding; tartaric acid originating in China - anti-dumping investigation terminated; Indonesia initiated WTO dispute complaint against EU duties on imports of fatty acids; poultry originating in Brazil - digital certificates of origin for the purposes of tariff quotas; Return Goods Relief in case of personal items left behind while travelling abroad; Nicaragua accedes to the Revised Kyoto Convention; WCO DMPT - the importance of the WCO Data Model in improving international trade; WCO TCRO - the dynamic nature of rules of origin in international trade.

law
lt
ES aktualijos: vasaris 2024
18-02-2024

Naujienos 7 savaitę: Sąjungos muitinės kodekso deleguotojo ir įgyvendinimo aktų pakeitimai dėl bendrųjų duomenų reikalavimų; naujasis ES EMCS etapas užtikrina sąveiką su eksporto sistema (AES); elektroninis T2L/T2LF; pirmasis nuodugnus tyrimas pagal Užsienio subsidijų reglamentą; Kinijos kilmės keraminės plytelės - galutinis antidempingo muitas; Maroko kilmės aliuminio ratlankiai - antisubsidijų tyrimas; Kinijos kilmės stiklo pluošto verpalai - antidempingo tyrimas; Indonezija inicijavo skundą PPO dėl ES muitų, taikomų riebiųjų rūgščių importui; Brazilijos kilmės naminių paukščių mėsa - skaitmeniniai kilmės sertifikatai tarifinių kvotų tikslais; prekių grąžinimo muitų lengvatos, taikomos užsienyje paliktų asmeninių daiktų atveju; Nikaragva prisijungė prie peržiūrėtos Kioto konvencijos; PMO DMPT - PMO duomenų modelio svarba gerinant tarptautinę prekybą; PMO TCRO - dinamiškas kilmės taisyklių pobūdis tarptautinėje prekyboje.

law
lt
ES aktualijos: vasaris 2024
18-02-2024

Naujienos 7 savaitę: Sąjungos muitinės kodekso deleguotojo ir įgyvendinimo aktų pakeitimai dėl bendrųjų duomenų reikalavimų; naujasis ES EMCS etapas užtikrina sąveiką su eksporto sistema (AES); elektroninis T2L/T2LF; pirmasis nuodugnus tyrimas pagal Užsienio subsidijų reglamentą; Kinijos kilmės keraminės plytelės - galutinis antidempingo muitas; Maroko kilmės aliuminio ratlankiai - antisubsidijų tyrimas; Kinijos kilmės stiklo pluošto verpalai - antidempingo tyrimas; Indonezija inicijavo skundą PPO dėl ES muitų, taikomų riebiųjų rūgščių importui; Brazilijos kilmės naminių paukščių mėsa - skaitmeniniai kilmės sertifikatai tarifinių kvotų tikslais; prekių grąžinimo muitų lengvatos, taikomos užsienyje paliktų asmeninių daiktų atveju; Nikaragva prisijungė prie peržiūrėtos Kioto konvencijos; PMO DMPT - PMO duomenų modelio svarba gerinant tarptautinę prekybą; PMO TCRO - dinamiškas kilmės taisyklių pobūdis tarptautinėje prekyboje.

law
lt
LR aktualijos: vasaris 2024
18-02-2024

Naujienos 7 savaitę: vidaus kontrolės įgyvendinimo Lietuvos muitinėje tvarkos aprašo pakeitimai; veterinarijos dokumentų išdavimo tvarkos aprašo pakeitimai; vebinaras-apvalaus stalo diskusija "Aktualūs pokyčiai muitinės deklaracijoje".

law
lt
LR aktualijos: vasaris 2024
18-02-2024

Naujienos 7 savaitę: vidaus kontrolės įgyvendinimo Lietuvos muitinėje tvarkos aprašo pakeitimai; veterinarijos dokumentų išdavimo tvarkos aprašo pakeitimai; vebinaras-apvalaus stalo diskusija "Aktualūs pokyčiai muitinės deklaracijoje".

law
en
Year-end transfer pricing adjustments and the customs value
11-02-2024

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
en
Year-end transfer pricing adjustments and the customs value
11-02-2024

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

valuation
en
EU’s dual-use exports - disunity or unity?
04-02-2024

The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.

Boryana Peycheva

export control, sanctions
en
EU’s dual-use exports - disunity or unity?
04-02-2024

The first month of 2024 started with the publication of several European documents at common European and regional level (Baltic Republics), which present interesting facts and analyses on the export and transit of prohibited, restricted or dual-use goods. These are: White paper on Export Control; Commission Recommendation (EU) 2024/214 of 10 January 2024 on guidelines setting out the methodology for data gathering and processing for the preparation of the annual report on the control of exports, brokering, technical assistance, transit and transfer of dual-use items pursuant to Regulation (EU) 2021/821 of the European Parliament and of the Council; and 'Regional Approach to Ensure Uniform Customs Controls and Information Exchange for Implementation of the EU Restrictive Measures', adopted by the Baltic Republics of Lithuania, Latvia and Estonia.

Boryana Peycheva

export control, sanctions
en
BTOM Checklist for movements to GB
01h 01min
image

Customs Knowledge Institute

‎ €24.99
restrictions, trade barriers
en
BTOM Checklist for movements to GB
01h 01min
image

Customs Knowledge Institute

‎ €24.99
restrictions, trade barriers
en
Sustainability and 'deep' origin of
00min
image

Customs Knowledge Institute

sustainability
en
Sustainability and 'deep' origin of goods
00min
image

Customs Knowledge Institute

sustainability
en
Discount for customs purposes? On one condition
04-02-2024

The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
en
Discount for customs purposes? On one condition
04-02-2024

The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).

Omer Wagner

valuation
en
EU Deforestation Regulation: Impact on Customs
31-01-2024

Note from the CCRM editors: What can we expect from customs in the future? Professor Albert Willem Veenstra addressed this question together with other authors in the article ‘The changing role of Customs: Customs aligning with supply chain and information management’ (World Customs Journal). After participating in a webinar on the EU Deforestation Regulation (EUDR), in which Professor Veenstra shared his insights, we took the opportunity to ask about the impact of this regulation on Customs and talk about various other related topics, such as complex supply chains, new business models for customs brokers and, of course, the knowledge required to meet the demands of a modern compliance professional.

Albert Willem Veenstra

sustainability
en
EU Deforestation Regulation: Impact on Customs
31-01-2024

Note from the CCRM editors: What can we expect from customs in the future? Professor Albert Willem Veenstra addressed this question together with other authors in the article ‘The changing role of Customs: Customs aligning with supply chain and information management’ (World Customs Journal). After participating in a webinar on the EU Deforestation Regulation (EUDR), in which Professor Veenstra shared his insights, we took the opportunity to ask about the impact of this regulation on Customs and talk about various other related topics, such as complex supply chains, new business models for customs brokers and, of course, the knowledge required to meet the demands of a modern compliance professional.

Albert Willem Veenstra

sustainability
lt
Prekių tarifinis klasifikavimas – iššūkis verslui ir/ar muitinei?
31-01-2024

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Ingrida Kemežienė

classification
lt
Prekių tarifinis klasifikavimas – iššūkis verslui ir/ar muitinei?
31-01-2024

Praėjusius metus Lietuvos vyriausiasis administracinis teismas baigė ir naujus 2024 m. pradėjo priimdamas 3 nutartis susijusias su prekių tarifiniu klasifikavimu. Tačiau visos šiose bylose galima rasti skirtingas žinutes, kurias verta įsidėmėti diskutuojant su muitine dėl tinkamo prekių tarifinio klasifikavimo.

Ingrida Kemežienė

classification
en
EU law news January 2024
28-01-2024

News in week 4. WCO dedicates 2024 to 'Customs Engaging Traditional and New Partners with Purpose'; EU's white paper on export controls and new guidelines on data gathering and processing; uniform regional restrictive measures implementation in Lithuania, Latvia and Estonia; preparation for linking the excise system EMCS to export system AES; FAQs about CBAM; updates to the tariff measures for poultrymeat, open mesh fabrics of glass fibres and mixtures of urea and ammonium nitrate; extension of protective (SPS) measures for bivalve molluscs from Türkiye.

law
en
EU law news January 2024
28-01-2024

News in week 4. WCO dedicates 2024 to 'Customs Engaging Traditional and New Partners with Purpose'; EU's white paper on export controls and new guidelines on data gathering and processing; uniform regional restrictive measures implementation in Lithuania, Latvia and Estonia; preparation for linking the excise system EMCS to export system AES; FAQs about CBAM; updates to the tariff measures for poultrymeat, open mesh fabrics of glass fibres and mixtures of urea and ammonium nitrate; extension of protective (SPS) measures for bivalve molluscs from Türkiye.

law
en, lt
A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU
28-01-2024

The UCC reform proposal, if adopted, means saying goodbye to many familiar concepts (entry summary declaration, customs declaration, declarant, etc.) and welcoming new ones. We provide an overview of some proposed changes to the definitions of the UCC, which show that the current roles and responsibilities of the actors involved (e.g., exporter, importer, declarant, carrier, customs warehouse of free zone operator) as well as certain familiar customs simplifications will disappear (e.g., entry in the declarant’s records, simplified and supplementary declaration) and customs processes will change significantly, in particular due to the creation of a central EU Customs Data Hub. Economic operators concerned should analyse the forthcoming changes and draw the attention of the legislative bodies to weaknesses and possible unintended consequences in customs processes in a timely manner.

Michael Lux

law
en, lt
A future without customs declarations and with new roles and responsibilities for importers and exporters in the EU
28-01-2024

The UCC reform proposal, if adopted, means saying goodbye to many familiar concepts (entry summary declaration, customs declaration, declarant, etc.) and welcoming new ones. We provide an overview of some proposed changes to the definitions of the UCC, which show that the current roles and responsibilities of the actors involved (e.g., exporter, importer, declarant, carrier, customs warehouse of free zone operator) as well as certain familiar customs simplifications will disappear (e.g., entry in the declarant’s records, simplified and supplementary declaration) and customs processes will change significantly, in particular due to the creation of a central EU Customs Data Hub. Economic operators concerned should analyse the forthcoming changes and draw the attention of the legislative bodies to weaknesses and possible unintended consequences in customs processes in a timely manner.

Michael Lux

law
en, lt
CJEU: a decision on legal certainty
28-01-2024

Late payment of taxes, including import taxes recalculated as a result of discrepancies detected by customs after clearance, is subject to late payment penalties and interest. The sums can be huge, especially considering that tax reassessments can be made for three years or even longer (for example, if the dispute is in court). For an idea of how long this period can be, see the relevant Court of Justice of the EU judgement. Moreover, it is a significant Court's decision impacting the landscape of Value Added Tax (VAT) and customs law within the EU. This article delves into the Court's findings, emphasizing the principles of legal certainty and effectiveness in EU law, and exploring its implications for VAT legislation and practices.

Jonas Sakalauskas

law
en, lt
CJEU: a decision on legal certainty
28-01-2024

Late payment of taxes, including import taxes recalculated as a result of discrepancies detected by customs after clearance, is subject to late payment penalties and interest. The sums can be huge, especially considering that tax reassessments can be made for three years or even longer (for example, if the dispute is in court). For an idea of how long this period can be, see the relevant Court of Justice of the EU judgement. Moreover, it is a significant Court's decision impacting the landscape of Value Added Tax (VAT) and customs law within the EU. This article delves into the Court's findings, emphasizing the principles of legal certainty and effectiveness in EU law, and exploring its implications for VAT legislation and practices.

Jonas Sakalauskas

law
en, lt
Other legislation applied by the EU customs authorities
28-01-2024

‘Other legislation applied by the customs authorities’ means legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved.

law
en, lt
Other legislation applied by the EU customs authorities
28-01-2024

‘Other legislation applied by the customs authorities’ means legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved.

law
en
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
en
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
en
Customs brokers in Europe: Shaping and establishing a future-proof role
28-01-2024

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

customs brokers
en
Customs brokers in Europe: Shaping and establishing a future-proof role
28-01-2024

Case law tells us how importing and exporting SMEs, which do not have in-house customs expertise, understand their role and responsibilities, as well as those of a customs broker. Often, when a dispute arises with customs over penalties imposed on an importer or exporter for an offence, the company claims that it was confident that it had properly fulfilled its obligations by entrusting customs clearance to a professional service provider - the customs broker. The company therefore learns the hard way about its customs-related responsibilities and obligations. What role does the customs broker play in preventing such situations? In this article, we argue that customs brokers need to take on the role of proactive educator and suggest a way to do this.

Enrika Naujokė

customs brokers
lt
ES aktualijos: sausis 2024
28-01-2024

Naujienos 4 savaitę. PMO dedikuoja 2024 m. temai "Muitinės, tikslingai įtraukiančios tradicinius ir naujus partnerius"; ES baltoji knyga dėl eksporto kontrolės ir naujos duomenų rinkimo ir tvarkymo gairės; pasirengimas susieti akcizų sistemą EMCS su eksporto sistema AES; DUK apie CBAM (PADKM); tarifinės priemonės, taikomos paukštienai, stiklo pluošto tinkliniams audiniams ir karbamido ir amonio nitrato mišiniams; pratęstas apsaugos priemonių taikymas dvigeldžiams moliuskams iš Turkijos.

law
lt
ES aktualijos: sausis 2024
28-01-2024

Naujienos 4 savaitę. PMO dedikuoja 2024 m. temai "Muitinės, tikslingai įtraukiančios tradicinius ir naujus partnerius"; ES baltoji knyga dėl eksporto kontrolės ir naujos duomenų rinkimo ir tvarkymo gairės; pasirengimas susieti akcizų sistemą EMCS su eksporto sistema AES; DUK apie CBAM (PADKM); tarifinės priemonės, taikomos paukštienai, stiklo pluošto tinkliniams audiniams ir karbamido ir amonio nitrato mišiniams; pratęstas apsaugos priemonių taikymas dvigeldžiams moliuskams iš Turkijos.

law
lt
LR aktualijos: sausis 2024
28-01-2024

Naujienos 4 savaitę: Baltijos šalių regiono susitarimas dėl vienodų kontrolės priemonių, susijusių su sankcijų įgyvendinimu; patvirtintas įvežamų negyvūninių pašarų sąrašas veterinarinės kontrolės tikslais; eksportuojamų į Kanadą mėsos gaminių veterinarijos sertifikatų atitikties Kanados reikalavimams užtikrinimas; LVAT dėl prekės kodo nustatymo tyrimų, atliktų nesertifikuotų institucijų, vertinimo.

law
lt
LR aktualijos: sausis 2024
28-01-2024

Naujienos 4 savaitę: Baltijos šalių regiono susitarimas dėl vienodų kontrolės priemonių, susijusių su sankcijų įgyvendinimu; patvirtintas įvežamų negyvūninių pašarų sąrašas veterinarinės kontrolės tikslais; eksportuojamų į Kanadą mėsos gaminių veterinarijos sertifikatų atitikties Kanados reikalavimams užtikrinimas; LVAT dėl prekės kodo nustatymo tyrimų, atliktų nesertifikuotų institucijų, vertinimo.

law
en
Compliant on Forced Labor? Prove It: The Expansion of U.S. Anti-Forced Labor Laws and Compliance Requirements for Importers
21-01-2024

Forced labor is on the rise worldwide. The United States is one of the largest importers of merchandise at risk of being produced with forced labor and U.S. Customs and Border Protection (CBP) is committed to identifying products made with forced labor and preventing them from entering the United States. From FY 2022 to date, CBP’s forced labor enforcement has impacted over $ 2 billion worth of shipments. Clearly, companies have a lot at stake, and compliance with anti-forced labor requirements is critical not only from a corporate responsibility standpoint but due to the impact it may have on a company’s financial position.

Simeon A. Yerokun

restrictions, trade barriers, sustainability
en
Compliant on Forced Labor? Prove It: The Expansion of U.S. Anti-Forced Labor Laws and Compliance Requirements for Importers
21-01-2024

Forced labor is on the rise worldwide. The United States is one of the largest importers of merchandise at risk of being produced with forced labor and U.S. Customs and Border Protection (CBP) is committed to identifying products made with forced labor and preventing them from entering the United States. From FY 2022 to date, CBP’s forced labor enforcement has impacted over $ 2 billion worth of shipments. Clearly, companies have a lot at stake, and compliance with anti-forced labor requirements is critical not only from a corporate responsibility standpoint but due to the impact it may have on a company’s financial position.

Simeon A. Yerokun

restrictions, trade barriers, sustainability
en
UK BTOM Commences
31min
image

Anthony Buckley

‎ €19.99
restrictions, trade barriers
en
UK BTOM Commences
31min
image

Anthony Buckley

‎ €19.99
restrictions, trade barriers
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