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Articles

Topic spotlight
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EU Customs Reform: What will change in the import process?
02-05-2024

This article continues the overview of certain aspects of the EU Customs Reform. In a previous article, the author described why and how the Commission intends to impose the obligations for importing goods on a single person, the importer in three variants: the regular importer, the deemed importer (for e-commerce) and the indirect customs representative representing both types of importers. In this article, the author focuses on the proposed import procedure, which consists of several consecutive steps.

Michael Lux

customs clearance
Topic spotlight
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EU Customs Reform: What will change in the import process?
02-05-2024

This article continues the overview of certain aspects of the EU Customs Reform. In a previous article, the author described why and how the Commission intends to impose the obligations for importing goods on a single person, the importer in three variants: the regular importer, the deemed importer (for e-commerce) and the indirect customs representative representing both types of importers. In this article, the author focuses on the proposed import procedure, which consists of several consecutive steps.

Michael Lux

customs clearance
Explainer
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Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?
21-04-2024

Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes and to all people who make them? Read the details in the article below.

Michael Lux

customs clearance
Explainer
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Can a direct customs representative amend what he has declared, if he erroneously indicated the wrong person instead of the actual importer who empowered him?
21-04-2024

Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes and to all people who make them? Read the details in the article below.

Michael Lux

customs clearance
Topic spotlight
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EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
21-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law, import
Topic spotlight
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EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
21-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law, import
Topic spotlight
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Customs data requirements in the EU – latest changes
24-03-2024

The Union Customs Code and related regulations set out, among other things, the requirements for the data to be submitted to customs. Normally, these regulations are not often amended. However, this has not been the case recently, see ‘EU law news February 2024’. In this article, we provide an overview of some of the latest changes to the data elements and invite readers who are new to the subject to familiarise themselves with the data tables and the new definitions such as sub-elements, sub-classes and attributes.

Jurgita Stanienė

customs clearance
Topic spotlight
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Customs data requirements in the EU – latest changes
24-03-2024

The Union Customs Code and related regulations set out, among other things, the requirements for the data to be submitted to customs. Normally, these regulations are not often amended. However, this has not been the case recently, see ‘EU law news February 2024’. In this article, we provide an overview of some of the latest changes to the data elements and invite readers who are new to the subject to familiarise themselves with the data tables and the new definitions such as sub-elements, sub-classes and attributes.

Jurgita Stanienė

customs clearance
Showing 4 of 21

Videos

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What happens if you make a mistake in a customs declaration?
01h 00min
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Jeffrey L. Snyder

customs clearance
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What happens if you make a mistake in a customs declaration?
01h 00min
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Jeffrey L. Snyder

customs clearance
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Carbon Border Adjustment Mechanism (CBAM): The Law
23min
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Arne Mielken

duties, taxes, import, sustainability
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Carbon Border Adjustment Mechanism (CBAM): The Law
23min
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Arne Mielken

duties, taxes, import, sustainability
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Critical drive & automation products subject to export control
15min
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Armin Belle

export control, sanctions, export
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Critical drive & automation products subject to export control
15min
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Armin Belle

export control, sanctions, export
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Internal Compliance Programme (ICP): key elements
14min
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Annette Reiser

export, export control, sanctions
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Internal Compliance Programme (ICP): key elements
14min
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Annette Reiser

export, export control, sanctions
Showing 4 of 16

Courses

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Customs clearance and trade compliance in the EU course
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Customs Knowledge Institute (CKI)

€2,400.00
customs clearance
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Customs clearance and trade compliance in the EU course
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Customs Knowledge Institute (CKI)

€2,400.00
customs clearance
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CBAM & Practical Implementation in Companies
03h 31min
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Arne Mielken

€350.00
duties, taxes, import, sustainability
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CBAM & Practical Implementation in Companies
03h 31min
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Arne Mielken

€350.00
duties, taxes, import, sustainability
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Customs authorisations - EU AEO status in focus
01h 23min
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Anthony Buckley

€245.00
customs clearance, trusted trader, AEO
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Customs authorisations - EU AEO status in focus
01h 23min
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Anthony Buckley

€245.00
customs clearance, trusted trader, AEO
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Customs IT systems in a company
02h 42min
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Michael Tomuscheit

€377.00
IT systems, databases, customs clearance, export control, sanctions
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Customs IT systems in a company
02h 42min
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Michael Tomuscheit

€377.00
IT systems, databases, customs clearance, export control, sanctions
Showing 4 of 11

Glossary

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EORI number in EU
09-06-2024

An EORI number means an identification number, unique in the customs territory of the European Union, assigned by a customs authority to an economic operator or to another person in order to register that person for customs purposes.

customs clearance
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EORI number in EU
09-06-2024

An EORI number means an identification number, unique in the customs territory of the European Union, assigned by a customs authority to an economic operator or to another person in order to register that person for customs purposes.

customs clearance
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Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

duties, taxes, import
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Import procedure 42: VAT-exempt supply in EU
11-02-2022

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

duties, taxes, import
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Customs status of goods in EU
11-01-2022

Customs status means the status of goods as Union or non-Union goods. Union goods can be moved within the EU without any customs formalities, which is not the case for non-Union goods.

customs clearance
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Customs status of goods in EU
11-01-2022

Customs status means the status of goods as Union or non-Union goods. Union goods can be moved within the EU without any customs formalities, which is not the case for non-Union goods.

customs clearance
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EORI number in UK: GB and XI
10-01-2022

Economic Operators Registration and Identification (EORI) number is a unique identification number assigned by Her Majesty’s Revenue and Customs (HMRC) to an economic operator or to another person in order to track and register customs information in the United Kingdom of Great Britain and Northern Ireland (UK).

customs clearance
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EORI number in UK: GB and XI
10-01-2022

Economic Operators Registration and Identification (EORI) number is a unique identification number assigned by Her Majesty’s Revenue and Customs (HMRC) to an economic operator or to another person in order to track and register customs information in the United Kingdom of Great Britain and Northern Ireland (UK).

customs clearance
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