octobre 31, 2010
fr en
Le COMESA initie son régime commercial simplifié

Photo by Damian Patkowski on Unsplash

Un petit commerçant attend à l’ombre,sous un arbre, au poste frontière de Mwanza entre le Malawi et le Mozambique. Quelque part à l’intérieur, un agent en douane exécute pour lui les formalités administratives, moyennant une certaine somme d’argent. L’agent traitera avec lesfonctionnaires des douanes, il épluchera lesformulaires, calculera les droits et taxes d’importation, etc., ou parfois disparaîtra avec l’argent du commerçant !

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Non-preferential origin & punitive tariffs
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Enrika Naujokė

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Jonas Sakalauskas

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Harley-Davidson case highlights limits of binding origin information in Union customs law
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In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

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Reader's question: ‘We export certain devices to Ukraine. The product-specific rule is based on the value criterion. Can the value of expensive software, which was created and developed in the EU, be counted as the value of originating materials?’ To answer this question, we review various aspects of the topic, which is becoming increasingly important, as more and more goods do not function without software.

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Reader's question: ‘We export certain devices to Ukraine. The product-specific rule is based on the value criterion. Can the value of expensive software, which was created and developed in the EU, be counted as the value of originating materials?’ To answer this question, we review various aspects of the topic, which is becoming increasingly important, as more and more goods do not function without software.

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