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Basics in customs: commodity code, origin and duties, customs value

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Learn what an important role customs duties play when choosing from which third country supplier (the country of origin of the goods) to buy goods. Also learn, how the commodity code and customs value are determined. The video is worth watching not only for the staff of the purchasing department! Sometimes it only takes a little knowledge to save large sums.

Lukas is starting a new business. He wants to import bicycles into the European Union. After receiving offers from suppliers in three different countries, Lukas is not sure which one to choose. He is assisted in his decision by his friend Anna, a customs broker. She also provides a brief and clear overview of the three "cornerstones" of customs law:

  • commodity code setting (HS, CN, TARIC),
  • customs duties and the origin of goods,
  • the customs value of the goods as the basis on which duties are calculated.

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en, fr
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

origin of goods
en, fr
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

origin of goods
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin of goods
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin of goods
en
EU-UK trade: How to claim "zero duty"?
23-02-2021
24min
image

Enrika Naujokė

‎€55.00
‎ €28.99
origin of goods
en
EU-UK trade: How to claim "zero duty"?
23-02-2021
24min
image

Enrika Naujokė

‎€55.00
‎ €28.99
Level: Basic
Type: Video
origin of goods
en
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

origin of goods
en
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

origin of goods
lt
ES-JK susitarimas: Kaip pasinaudoti
11-02-2021
29min
image

Enrika Naujokė

‎ €28.99
origin of goods
lt
ES-JK susitarimas: Kaip pasinaudoti 0% muitais?
11-02-2021
29min
image

Enrika Naujokė

‎ €28.99
Level: Basic
Type: Video
origin of goods
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