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Reader‘s question: We are a medium-sized EU manufacturing company. We import and export goods, and customs clearance is handled by customs agents. We are going to set up our own customs warehouse, … apply for the AEO status and obtain authorisations for customs simplifications. We have also faced restrictions in regard to the sanctions imposed on Russia and Belarus. The question is, who in the company should be responsible for fulfilling the customs requirements and complying with them so that customs-related processes run smoothly?

Risk is the likelihood and the impact of an event, which would prevent the correct application of Union or national measures, compromise the financial interests of the Union and its Member States, … etc.

Customs may carry out post-clearance verification of the preferential origin of goods. As a result, a letter from customs might appear on the importer's desk stating that the preferential tariff … treatment has been denied. In this article, we look at what is the process of post-clearance verification of preferential origin set out in some of the free trade agreements of Canada, the UK and the EU. Also, we provide practical examples and suggestions on how the preferential origin-related risk could be managed by importers.

While many countries of the world find it morally correct to act regarding the importation of forced labor products, in the case of Xinjiang cotton the actions will be very difficult to achieve. … Countries may enact “feel good” laws forbidding importation of such products and international bodies can develop guidelines and principles in commerce, but without the proper enforcement tools nothing can be accomplished unless these laws and guidelines can be enforced.

As is well known, the war started by Russia in Ukraine affects a wide range of areas, both security and economic. It may also affect aspects related to imports and exports between Israel and … Ukraine, which have signed a free trade agreement (FTA) in 2019. The reminder on that comes from the European Commission, which on February 23rd, 2022 released a notice to importers regarding imports from the non-government controlled territories of the Donetsk and Lugansk oblasts of Ukraine.

The rules of non-preferential origin are specific provisions, developed from principles established by national legislation or international agreements ('origin criteria'), applied by a country … to determine the origin of goods.

As of September 1st, 2021, there are new rules of origin in the European structure of the Pan-Euro-Mediterranean (PEM) Convention that apply in parallel to the previous rules of origin as part … of a transitional phase. They are called 'transitional rules'. The new rules of origin provide breathing space in the machinery sector (HS chapters 84, 85 and 90) for those companies that have to work with small margins.

Customs compliance means compliance with legal rules and procedures applicable to goods brought into or taken out of the customs territory.

Being aware of the many things that could go wrong with customs in 2022 will make you think about how to minimise risks.

Businesses manage two types of risk: the risk of non-compliance with legal requirements; and the risk to miss out to acquire competitive advantage (by not utilising legal possibilities).

A compliance management framework is a single operating framework that integrates the principal elements of customs risk and compliance management.

To provide proper customs information, an importer needs knowledge. Online resources make acquiring it easier than it used to be. We overview online resources available in Canada for tariff classification, … adjustments to transaction value, the origin of goods, commercial invoice, customs accounting declaration, calculation of duties and GST. This information is also useful for European (and other) exporters who sell their goods to Canada and want to know more about the import requirements of the country of destination.

A status quo of the customs and export control relevant processes in the company is important for an effective internal control system (ICS) as well as for your own 'clarity'. We know from our … experience that processes in the customs area often remain unchanged for a long time and have 'grown historically'. As a result, potential savings, especially in the area of digitalisation, are often not recognised.

Redakcijos žodis. Straipsnyje "Tarpvalstybinės logistikos operacijos: interviu su knygos autoriumi" apžvelgtos atitikties kontrolės sritys - mokesčiai, aplinka, sveikata, saugumas ir sauga, rinkos … apsauga ir kitos - tarpvalstybiniame prekių judėjime. Planuojantiems tokią veiklą ne mažiau svarbu nustatyti, kas atsako už įvairius atitikties aspektus. Kviečiame pratęsti pažintį su knyga skaitant ištrauką būtent šia tema.

The newly released book “Cross-Border Logistics Operations: Effective trade facilitation and border management” discusses the role of customs and other border agencies within the wider context … of logistics and supply chain management. We invite you to read an excerpt from the book on extensive compliance requirements and to watch the interview with the author Prof. Dr. Andrew Grainger.

Let’s examine one specific pitfall importers/exports frequently fall victim to when trading under the auspices of a free trade agreement.

Many importers assume that once they hire a broker, they do not need to take time to understand customs and trade concepts. That can be a risky approach. In this article, we discuss how customs … brokers operate in Canada and the EU; and why importers should care to provide quality information to their brokers.

It has almost been a year since the end of the Brexit transition period, meaning most businesses will have started settling comfortably into their new routine. However, it is important to remember … that the new trading relationship between the UK and EU is still evolving and 2022 is the host of some big changes. For example, certain easements that were introduced to facilitate trade will expire, multiple new systems will be introduced, and sanitary and phytosanitary controls will commence for the first time. So, if you think your business has mastered trading across the new border, then think again. In this article, we outline three pitfalls that could disrupt your supply chain and what you can do to avoid them.

International Standard ISO[1] 21378:2019 aims to make data collection for financial audits more efficient and reliable. In this article, Dutch Customs explains the structure of this ISO Standard … and why the Netherlands has submitted a proposal to extend it to cover data related to Customs and indirect tax audits. The article argues that this development is critical to facilitating post-control audits and bringing much-needed innovation in this field of work. At the same time, it will offer the business community the opportunity to reduce administrative burdens and improve their internal control processes and their compliance with regulations.