June 26, 2022
Financial consequences of indirect customs representation mode in the EU

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According to Article 18 of the Union Customs Code (UCC), the customs representative may carry out customs formalities by direct or indirect representation. Regardless of the method of representation chosen, the representation contract remains a mandate contract, which obliges the importer to guarantee the customs representative the payment of import duties and taxes incurred by the operation. The choice of the mode of representation, on the other hand, is important when the importer has disappeared (or become insolvent) and has left the customs representative alone to deal with customs. Indeed, if the representative has acted as an indirect representative, the administration can claim payment of the entire debt from him... except perhaps in the case of VAT, because, according to the CJEU, solidarity in VAT matters is not automatically established.
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lt
Kokiais atvejais gali būti panaikinta muitinės tarpininko atstovo kvalifikacija?
16-10-2022

Skaitytojo klausimas: Už kokius nusižengimus gali būti panaikintas muitinės tarpininko atstovo identifikavimo kodas? Atsakant į klausimą apžvelkime, kokius išaiškinimus yra pateikę teismai.

customs representation
lt
Kokiais atvejais gali būti panaikinta muitinės tarpininko atstovo kvalifikacija?
16-10-2022

Skaitytojo klausimas: Už kokius nusižengimus gali būti panaikintas muitinės tarpininko atstovo identifikavimo kodas? Atsakant į klausimą apžvelkime, kokius išaiškinimus yra pateikę teismai.

customs representation
lt
Viena deklaracija – dvi nuobaudos. Ar gali būti?
16-10-2022

Skaitytojo klausimas: Ar gali būti taikomos kelios administracinės nuobaudos už padarytus pažeidimus, susijusius su viena muitinės deklaracija? Panagrinėkime muitinės deklarantų atsakomybės ypatumus - kada deklarantai gali būti traukiami administracinėn atsakomybėn pagal daugiau nei vieną Administracinių nusižengimų kodekso (ANK) straipsnį vienos muitinės procedūros atveju.

customs representation
lt
Viena deklaracija – dvi nuobaudos. Ar gali būti?
16-10-2022

Skaitytojo klausimas: Ar gali būti taikomos kelios administracinės nuobaudos už padarytus pažeidimus, susijusius su viena muitinės deklaracija? Panagrinėkime muitinės deklarantų atsakomybės ypatumus - kada deklarantai gali būti traukiami administracinėn atsakomybėn pagal daugiau nei vieną Administracinių nusižengimų kodekso (ANK) straipsnį vienos muitinės procedūros atveju.

customs representation
en
Customs broker’s profession: to be or not to be licensed?
04-09-2022

This is the third article in our study of customs broker activity in different countries. The first one concerned the peculiarities of the customs broker profession in different EU countries. The second one contained insights and news not only from the EU, but also from the UK and Canada. We dedicate the third article to the approaches of regulation of customs broker’s profession in different countries. For this purpose, we conducted a small survey among our readers before. The results turned out to be quite interesting, especially in the context of their comparison with the current situation in various countries.

Dr. Ilona Mishchenko

customs representation
en
Customs broker’s profession: to be or not to be licensed?
04-09-2022

This is the third article in our study of customs broker activity in different countries. The first one concerned the peculiarities of the customs broker profession in different EU countries. The second one contained insights and news not only from the EU, but also from the UK and Canada. We dedicate the third article to the approaches of regulation of customs broker’s profession in different countries. For this purpose, we conducted a small survey among our readers before. The results turned out to be quite interesting, especially in the context of their comparison with the current situation in various countries.

Dr. Ilona Mishchenko

customs representation
en
ECJ rules on liability of indirect customs representative
04-09-2022

This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.

Dr Aiki Kuldkepp

customs representation
en
ECJ rules on liability of indirect customs representative
04-09-2022

This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.

Dr Aiki Kuldkepp

customs representation
en
Customs broker’s profession: views and news
24-07-2022

The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.

Arne Mielken

customs representation
en
Customs broker’s profession: views and news
24-07-2022

The previous article highlighted the role of the customs broker in checking compliance and lodging a customs declaration. There is much more that customs brokers do and/or can do in regard to adapting their services to meet the challenges of an ever-changing trading and regulatory environment. We share views and news on various aspects of the profession in the UK, Germany and Canada.

Arne Mielken

customs representation
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