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The Southern African Customs Union (SACU) consists of five Member States – Botswana, Eswatini, Lesotho, Namibia and South Africa – with a combined population of over 63 million people and a combined … GDP in excess of 300 billion US dollars. It is the oldest functioning Customs Union in the world, dating back to 1910.

The exponential increase in transport costs over the past few months has placed a strain on importers and on economic recovery. One solution would be for governments to waive taxes on these costs. … In Israel, the law already allows for such an exemption in the case of special circumstances beyond the importer’s control.

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the … goods and to assess the acceptability of the discounts.

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member … States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

Lietuvos vyriausiasis administracinis teismas (LVAT) išnagrinėjo vieną pirmųjų bylų Lietuvoje dėl licencinių mokesčių įtakos importuotų prekių muitinei vertei.

The WCO Secretariat organized the second edition of its Global Origin Conference, held from 10 to 12 March 2021, with the objective of stimulating the exchange of knowledge on the management … and implementation of rules of origin, both from a Customs and a trade operator perspective. Funded by the Korea Customs Service, the event was held online. Below are some of the key points made by the speakers.

The World Customs Journal is the leading international academic journal on customs. How was the idea to start the journal born? What are the challenges and rewards of being an editor of the journal? … Prof. Dr. Hans-Michael Wolffgang kindly agreed to answer these and some more interview questions for the CCRM journal.

Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, … it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).

The Court of Justice of the European Union (CJEU) examined a case regarding the determination of the customs value of imported goods (technical sulfuric acid). The question was raised whether … customs authorities were entitled to add transport costs to the transaction price if, under the Incoterms DAF terms agreed between the parties, the transport costs were already included in the transaction price but actually exceeded it.

This article introduces a contemporary framework for managing compliance in the customs context that fully integrates the principal elements of customs risk and compliance management. In doing … so, it explores the manifold resources that have been developed by the World Customs Organization (WCO) and other parties that may be used by administrations to support implementation of the framework. The integrated model draws together the author’s contribution to the literature over several years and provides practitioners with a logical and inclusive methodology for managing compliance at a strategic or operational level.

We, Milda Stravinskė and Monika Bielskienė, met to discuss the broader international context of our day-to-day customs activities. First and foremost, customs law is a 'companion' to international … trade, so the international context and cooperation, common rules, agreements, and approaches, are inevitable. No importer or customs authority operates in isolation. The need to reconcile many spheres and interests leads to an abundance of international agreements and requirements. While preparing the courses for customs brokers, we both saw the need to disclose this context to our future colleagues. The easiest way to do this is by sharing personal experiences. So we talked about it.

Get to know more about WCOTradeTools.org and watch a video with some practical applications on the platform. Benefit also from a promotional code on the purchase of your subscription!

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, … following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

In the EU, the “simplification for the determination of amounts being part of the Customs value of the goods” under the transaction value method allows operators to avoid the burden of a two-step … declaration – i.e. a simplified declaration followed by a supplementary declaration – and to finalise Customs valuation declarations without delay in situations where there is no risk for the collection of import duties. Such simplifications are becoming increasingly relevant given the growing number of value elements, such as royalties or commissions, that cannot be quantified at the time of importation.