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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?

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.

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.

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.

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.

The WCO Secretariat organized the second edition of its Global Origin Conference, held from 10 to 12 March 2021, with the objective of stimulating the exchange of knowledge on the management … and implementation of rules of origin, both from a Customs and a trade operator perspective. Funded by the Korea Customs Service, the event was held online. Below are some of the key points made by the speakers.

The following article is not intended to be a scholarly or even comprehensive review of past or current activities under the World Trade Organization’s Agreement on Rules of Origin, or a detailed … analysis of the differences between preferential versus non-preferential rules of origin (which I am assuming most readers of this magazine already understand). Rather, this article offers more of a personal and subjective perspective on the problems associated with non-preferential rules, and humbly proposes possible approaches and options to minimize these problems, or at least stimulate discussions about potential remedies. These options are largely based on the perceived structure and architecture of the issues.

The International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) entered into force in 1974. To keep pace with the evolution of governments and international … trade, the Kyoto Convention was revised in the 1990s and entered into force as the Revised Kyoto Convention (RKC) on 3 February 2006. The RKC became the blueprint for modern and efficient Customs procedures for years to come.

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as … an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

The state (Republic of Lithuania) has delegated to the Chambers of Commerce, Industry and Crafts the task of issuing certificates of non-preferential origin for goods exported to third countries. … Every year, the Vilnius Chamber of Commerce, Industry and Crafts issues about 7,000 certificates to exporters. Most of them are issued for transportation of goods to Uzbekistan, Belarus, China, Ukraine, Russia, the United Arab Emirates, India.

The WCO Secretariat has published an update of the Comparative Study on certification of origin, the previous version of which was issued in 2014, in order to take into consideration new trends … both on non-preferential and preferential origin.

The article seeks to identify legal issues related to the implementation of economic activities in maritime areas by analyzing the customs law of the European Union (EU) and its regulations (Union … Customs Code (UCC) and the regulations related to its implementation) defining the boundaries of the EU customs territory, determining the customs origin of goods and describing the order of the customs procedures. The author also presents suggestions on how the identified legal issues should be addressed by amending EU customs legislation and what are the tax risks associated with them.

Reader's question: We import boards from Belarus, impregnate and paint them, and export from the EU. Could we apply for a certificate of EU's non-preferential origin? I will answer the question … and also look at the interpretations of the European Court of Justice as to how the term 'an important stage of manufacture' should be understood.