May 16, 2024
If the debtor is not liable to pay the customs debt, must the guarantor pay it?

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Last year, the European Court of Justice (ECJ) has issued a judgment on interpreting and clarifying the provisions of the Community Customs Code. This article seeks to explore the particular field of customs law within the EU, focusing on the rulings of the ECJ on customs debt, debtors' obligations and notification procedures. Through an examination of the case and its implications, the author's aim is to provide insights into the practical implications of the case for businesses and regulators alike operating under the current legislation.

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News update
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EU customs and trade news: February 2025
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law
News update
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EU customs and trade news: February 2025
09-02-2025

News in week 6: amendments to the UCC-DA concerning simplifications for declaring accessories of musical instruments; a comprehensive EU toolbox for safe and sustainable e-commerce; Commission presented Council with EU's first-ever digital trade agreement - with Singapore; extension of the transition period to the Automated Export System (AES); EU Import Control System 2 (ICS2) extends to rail and road transportation; amendments to the Explanatory notes to the Combined Nomenclature - 4401 49; impending expiry of anti-dumping duty on certain prepared or preserved citrus fruits and heavyweight thermal paper; good practices on payments to/from government-controlled areas of Ukraine; and more news!

law
News update
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News update
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News in brief: tariff notices; preparation for upcoming changes under the Windsor Framework; trade remedies notices; end of the Modernising Authorisations project; Russian sanctions evasion; safety and security declaration requirements for importing goods from the EU; first Customs Technical Handbooks have been published.

law
News update
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law
News update
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News at a glance: revised PEM Convention entered into force; lists of goods subject to licensing and quotas approved for 2025; rules for importing goods subject to official controls updated; state control of non-food products resumed; Import duty exemptions for defence-related goods; gradual annual increases in excise duties on fuels; priority border crossing for AEOs.

law
News update
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News update
icon
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02-02-2025

News in week 5: the US launches a trade war by imposing tariffs on Mexican, Canadian and Chinese goods, and Canada announces tariffs of 25% on US goods; EU plans to impose additional tariffs on agricultural products and fertilisers from Russia and Belarus; imports of screws without heads subject to registration; amendments to the anti-dumping exemptions for certain bicycle parts; changes to tariff quotas following the EU-Chile ITA; amendment of the Convention on a common transit procedure; Georgia accedes to two Conventions; amendments to the Explanatory notes to the Combined Nomenclature; CJEU on classification of a four-wheel vehicle with an electric motor, which has one seat; and more updates!

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Case law
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It is no secret that non-preferential origin can actually be more difficult to determine than preferential origin. The importance of non-preferential origin, in the age of new trade wars and border-applied sustainability policies is increasing. For that reason, the recent judgement by the Court of Justice of the European Union (CJEU) in the Harley-Davidson Europe and Neovia Logistics Services International v. Commission case is particularly interesting.

Dr Anna Jerzewska

law
Case law
icon
Implications of the latest Harley-Davidson ruling
02-02-2025

It is no secret that non-preferential origin can actually be more difficult to determine than preferential origin. The importance of non-preferential origin, in the age of new trade wars and border-applied sustainability policies is increasing. For that reason, the recent judgement by the Court of Justice of the European Union (CJEU) in the Harley-Davidson Europe and Neovia Logistics Services International v. Commission case is particularly interesting.

Dr Anna Jerzewska

law
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