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Articles

News update
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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 Turkey earlier in June.

Dr Anna Jerzewska

duties, taxes
News update
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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 Turkey earlier in June.

Dr Anna Jerzewska

duties, taxes
Case law
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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
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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
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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
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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
Explainer
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Technology to Customs: Catch me, if you can
21-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

classification, duties, taxes
Explainer
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Technology to Customs: Catch me, if you can
21-04-2024

The WTO's Harmonised System (HS) convention is probably one of the most successful international conventions and aims to harmonise tariff codes for goods worldwide. The WTO also has successful conventions, including the 1996 Information Technology Agreement (ITA), which aims to improve trade in technology products by eliminating customs duties on selected and defined products. The interests of the HS and the ITA are not identical. While the HS aims to establish rules for a unified classification, regardless of whether the result leads to duty-free treatment or not, the ITA's objective is duty-free treatment for technological products.

Omer Wagner

classification, duties, taxes
Showing 4 of 12

Videos

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Tariff measures - the trends
26min
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Anthony Buckley

duties, taxes
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Tariff measures - the trends
26min
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Anthony Buckley

duties, taxes
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Free zones in the world and the UK - an interview with Mark Rowbotham
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Mark Rowbotham

duties, taxes
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Free zones in the world and the UK - an interview with Mark Rowbotham
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Mark Rowbotham

duties, taxes
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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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Brexit - Double Tax Trap: Origin \ Status
19min
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Zandra Horgan

duties, taxes
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Brexit - Double Tax Trap: Origin \ Status
19min
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Zandra Horgan

duties, taxes
Showing 4 of 5

Courses

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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 duties, taxes and payment in the EU
01h 12min
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Anthony Buckley

€197.00
duties, taxes, import
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Customs duties, taxes and payment in the EU
01h 12min
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Anthony Buckley

€197.00
duties, taxes, import
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VAT related to export and import in the EU
51min
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Monika Bielskienė

€149.00
duties, taxes, e-commerce
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VAT related to export and import in the EU
51min
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Monika Bielskienė

€149.00
duties, taxes, e-commerce
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Excise related to import and export in the EU
34min
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Jovita Dobrovalskienė

€95.00
duties, taxes
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Excise related to import and export in the EU
34min
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Jovita Dobrovalskienė

€95.00
duties, taxes
Showing 4 of 5

Glossary

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Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
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Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
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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 duties (tariffs)
30-01-2022

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

duties, taxes
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Customs duties (tariffs)
30-01-2022

Customs duty is a tax imposed on goods upon their entry (import) or exit (export) from the customs territory. There are several types of customs duties.

duties, taxes
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Import taxes
16-01-2021

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

Dr. Gediminas Valantiejus

duties, taxes
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Import taxes
16-01-2021

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

Dr. Gediminas Valantiejus

duties, taxes
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