October 11, 2023
Management of import taxes other than duties

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What are the pitfalls and opportunities of 42 import procedure? What about post-Brexit VAT? What do you need to know about import GST (VAT) in Canada? Do traders and brokers understand excise risk? What about "domestic" import taxation in Latvia? The CBAM – what does the future hold? These were the main questions discussed during the 17th Authors' Meeting on 24 August. We invite you to read the key points from this meeting in the article below.

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Topic spotlight
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The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee
07-08-2024

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.

Dr David Savage

duties, taxes
Topic spotlight
icon
The EU autonomous suspensions and quotas scheme: a glimpse behind the curtain of (an esoteric) Brussels trade committee
07-08-2024

Article 28 of the Treaty of Rome provides for the temporary suspension of duties under the Common Customs Tariff (CCT) on imports of raw materials and components for further processing. This is possible where it is established that the EU-based companies are unable to obtain supplies of the product or suitable substitutes. This article aims to describe the process for successfully applying for an autonomous suspension or quota from the initial completion of the prescribed form to the discussions in the Committee rooms in the European Commission in Brussels.

Dr David Savage

duties, taxes
News update
icon
UK customs and trade news: June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
icon
UK customs and trade news: June 2024
07-07-2024

UK's steel safeguard measures and suspensions for Ukraine have been extended for two years. Interim guidance for exports from Great Britain as merchandise in baggage or small vehicle has been published. Further details have been provided on moving processed or repaired goods into free circulation or re-exporting them. HMRC's guidance is being updated to remove references to CHIEF while the log of CDS known errors and workarounds has been updated. There are a number of issues currently affecting the New Computerised Transit System (NCTS) Phase 5 movements.

Dr Anna Jerzewska

duties, taxes
News update
icon
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Türkiye earlier in June.

Dr Anna Jerzewska

duties, taxes
News update
icon
Car wars: the EU announced additional tariffs on imports of Chinese battery electric vehicles
20-06-2024

China is facing increasing pressure over exports of battery electric vehicles (BEVs) as a number of countries contemplate applying measures to protect domestic markets from what they consider to be unfair and market-distorting subsidisation by the Chinese government. On 12 June 2024, the European Commission pre-disclosed new tariffs as a result of an anti-subsidy investigation launched towards the end of 2023. This follows 100% applied on Chinese BEVs introduced by the US in May 2024 and a 40% tariff on conventional and hybrid vehicle imports from China imposed by Türkiye earlier in June.

Dr Anna Jerzewska

duties, taxes
Case law
icon
Is payment of customs duties suspended if a dispute is brought before a court?
19-05-2024

Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.

Dr Aistė Medelienė

duties, taxes, violations
Case law
icon
Is payment of customs duties suspended if a dispute is brought before a court?
19-05-2024

Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.

Dr Aistė Medelienė

duties, taxes, violations
Country update
icon
BTOM Phase 2: The Common User Charge
02-05-2024

On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from trade experts about the likely effect on smaller businesses and the UK’s post-Brexit trade.

Mark Rowbotham

duties, taxes
Country update
icon
BTOM Phase 2: The Common User Charge
02-05-2024

On the 30th of April 2024, the UK Government introduced the second phase of Border Target Operating Model (BTOM) checks on goods entering the UK. The government has released details on the charges that will be levied for food and drink goods entering the UK from abroad, raising concerns from trade experts about the likely effect on smaller businesses and the UK’s post-Brexit trade.

Mark Rowbotham

duties, taxes
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