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Dear Reader,

Customs formalities cover global supply chains from the country of exportation to the country of importation. The legal rules to be addressed on the way are extensive (tariff, non-tariff, safety, etc.). They vary across countries and regions, change constantly, and often are inaccessible because of the language barrier and/ or unavailability online. 

Businesses aim to arrange customs formalities in the most cost-effective way, taking into account tariff preferences, the variety of customs procedures, and the simplifications. Therefore, the task to ensure compliant and cost-effective customs formalities is a complex one and any customs-related topic is in the scope of the journal. 

At the core of the Customs Compliance & Risk Management Journal for Practitioners in Europe are these keywords: up-to-date customs knowledge, compliance, harmonisation and simplification of the international and national rules (the simpler the rules, the easier to trade and to manage compliance and risks).

The first bi-monthly issue was released at the end of March 2020. Stakeholders - business, customs, academia, and others - from all over the world are invited to read the journal and to contribute articles.

The Editorial Board:
Enrika Naujokė, CC Learning, UAB, Lithuania
Dr David Savage, Ireland
Roberto Raya da Silva, Raya Consult, Brazil
Prof Dr Borys Kormych, National University 'Odesa Law Academy', Ukraine
Dr Ilona Mishchenko, National University 'Odesa Law Academy', Ukraine
Samuel Draginich, Amazon EU, Luxembourg
Ira Reese, Global Security and Innovative Solutions, the USA
Mark Rowbotham, Portcullis ISC, the UK
Omer Wagner, Israel
Svitlana Siurik, Belgium

We will be happy to answer your questions. Contact us: info@customslcear.net  

Best regards,
Editorial Board

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Naudojimo sąlygos

Terms and Conditions

Responsibility for the content. The information contained in the Customs Compliance & Risk Management Journal for Practitioners in Europe is for general information purposes only and cannot be construed as legal advice, conclusion or consultation. The publisher CC Learning, UAB (CustomsClear, the Publisher) does not necessarily agree with the views of the authors of articles.

Distribution. The exclusive right to distribute the journal belongs to the Publisher. The paid articles of the journal are only for the use of those who have acquired them lawfully. The originals or copies of the articles may not be distributed, sold, rented, lent or otherwise transferred without the written consent of CustomsClear.

Procedure upon violation. The Publisher will make every effort to resolve any disputes in a consensual manner and therefore asks to be notified (using the contact details provided) of any conflict or misunderstanding before other steps are taken.

Disclaimer. The Publisher accepts no liability for the quality of the information provided or for it being correct, complete or up-to-date. It is the sole responsibility of the authors themselves to ensure compliance with intellectual property rights. We expect authors to indemnify and hold the CustomsClear harmless from any loss, damage, claim, expense or costs, that may be incurred or sustained in connection with or in any way arising out as a result of intellectual property violation claims.

Contact: info@customsclear.net 

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Informacija autoriams

Information for Authors

Writing an article is a great way to share your knowledge and, if relevant, to inform readers about your expertise in a particular field of Customs.

Articles are contributed on a non-remunerated basis. Thanking you for your contribution, we will invite you to meet other authors in bimonthly online meetings.

The ISSN 2669-2171 number can be used for academic purposes.

Reader

The reader of the journal is a practitioner dealing with customs-related questions first of all in business. She or he might be a beginner or experienced one. Therefore, please write for practitioners, delivering your message in a simple and clear way. 

Language 

The main language of the journal is English. However, practitioners in many countries do not speak English, therefore, we encourage to write the article in several languages up to your choice.

Structure and length

Please start with about 3-5 sentences introducing what is your article about. Structure the article in short paragraphs, use subtitles. At the end of the article (and/ or in the author’s profile), you may introduce your organisation and services.

The length of the article is up to your choice, the most important is to clearly deliver the knowledge/ the main message to the reader (there are articles of 1000 and of 3000 words, it can be less or more). 

Author’s profile

Additionally, you may send us a picture and a description of the author for the author's profile. The author's profile opens when you click on the author’s name in the article. 

Note

Please also read 'About the Journal' and 'Terms and Conditions'.

Contacts

We will be happy to answer your questions. Please contact us by info@customsclear.net

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Visi Classification Online tools and resources Knowledge Sustainability Collaboration Students' section EU law Compliance Customs procedures EU - UK trade A coffee break with... Origin Import taxes Non-tariff measures Country-specific Valuation Apžvalgos ir komentarai Teismų praktika Muitinės deklaracijos pildymas Muitinės specialisto karjera
Classification
Online tools and resources
Knowledge
Sustainability
Collaboration
Students' section
EU law
Compliance
Customs procedures
EU - UK trade
A coffee break with...
Origin
Import taxes
Non-tariff measures
Country-specific
Valuation
Apžvalgos ir komentarai
Teismų praktika
Muitinės deklaracijos pildymas
Muitinės specialisto karjera
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EU law news April 2024
2024-04-14

News in week 15: Compendium of customs valuation 2024; Guidance on valuation simplification under Article 73 UCC; Communication on decisions relating to binding tariff information (BTI) decisions; … CJEU on the concepts of 'import' and 'importer' in REACH; CJEU: Lodging a complaint does not suspend the execution of the contested decision (recovery of customs duties); provisional anti-dumping duty on imports of certain alkyl phosphate esters; report on state-induced distortions in China’s economy; Council gave final approval to introduce criminal offences and penalties for EU sanctions’ violation; updated CBAM communication template for installations; date of entry into force of the FTA between the EU and New Zealand; EU-Canada Comprehensive Trade Agreement (CETA)’s existence under threat by French Parliament; and more updates (including reading tips)!

€
teisė
en
EU law news April 2024
2024-04-14

News in week 15: Compendium of customs valuation 2024; Guidance on valuation simplification under Article 73 UCC; Communication on decisions relating to binding tariff information (BTI) decisions; CJEU on the concepts of 'import' and 'importer' in REACH; CJEU: Lodging a complaint does not suspend the execution of the contested decision (recovery of customs duties); provisional anti-dumping duty on imports of certain alkyl phosphate esters; report on state-induced distortions in China’s economy; Council gave final approval to introduce criminal offences and penalties for EU sanctions’ violation; updated CBAM communication template for installations; date of entry into force of the FTA between the EU and New Zealand; EU-Canada Comprehensive Trade Agreement (CETA)’s existence under threat by French Parliament; and more updates (including reading tips)!

€
teisė
en
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?
2024-04-14

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

€
muitinės formalumai
en
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?
2024-04-14

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

€
muitinės formalumai
en
Technology to Customs: Catch me, if you can
2024-04-14

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

€
klasifikavimas, muitai, mokesčiai
en
Technology to Customs: Catch me, if you can
2024-04-14

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

€
klasifikavimas, muitai, mokesčiai
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
2024-04-14

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

€
importas, teisė
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
2024-04-14

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

€
importas, teisė
en
UK customs updates March 2024
2024-04-07

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports … to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Mark Rowbotham

€
teisė
en
UK customs updates March 2024
2024-04-07

HM Government announced date and other changes around supplementary declarations; DDA payments - an extra calendar day to submit duty deferment payments; CDS implementation extension - exports to move to CDS until 4 June 2024; trade with Northern Ireland - a requirement to have a valid UK Internal Market Scheme authorisation to keep using the NIREM code; important updates on EORI and VAT registrations.

Mark Rowbotham

€
teisė
en
Origin of goods – the trends
2024-04-07

The language of sustainable development legislation and the language of the legislation of origin are completely different; it is necessary to find a lingua franca for these areas to better understand … and implement the requirements. On the other hand, harmonisation of rules of origin at a global level is essential to address the challenges faced by importers - the need for harmonisation of these rules has never been greater. These and many other views were exchanged at the 20th Authors' Meeting. We invite you to read an overview.

kilmė
en
Origin of goods – the trends
2024-04-07

The language of sustainable development legislation and the language of the legislation of origin are completely different; it is necessary to find a lingua franca for these areas to better understand and implement the requirements. On the other hand, harmonisation of rules of origin at a global level is essential to address the challenges faced by importers - the need for harmonisation of these rules has never been greater. These and many other views were exchanged at the 20th Authors' Meeting. We invite you to read an overview.

kilmė
en
EU FTAs: Is EU fully utilising benefits?
2024-04-07

The EU has concluded more than 40 free trade agreements (FTAs) with around 80 countries, which supposedly bring significant benefits for trade with partner countries. But is this really the case, … i.e. is the EU fully utilising these benefits? This article attempts to assess the application of EU FTAs by analysing the flow of goods in and out of the main trading partners. The author looks at how import and export volumes and geography depend on the existence of preferential agreements.

Assoc Prof Dr Momchil Antov

€
kilmė, prekybos temos
en
EU FTAs: Is EU fully utilising benefits?
2024-04-07

The EU has concluded more than 40 free trade agreements (FTAs) with around 80 countries, which supposedly bring significant benefits for trade with partner countries. But is this really the case, i.e. is the EU fully utilising these benefits? This article attempts to assess the application of EU FTAs by analysing the flow of goods in and out of the main trading partners. The author looks at how import and export volumes and geography depend on the existence of preferential agreements.

Assoc Prof Dr Momchil Antov

€
kilmė, prekybos temos
en
VAT and duty deferment accounts in UK
2024-04-07

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments … at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

€
muitai, mokesčiai
en
VAT and duty deferment accounts in UK
2024-04-07

Do you regularly import goods into the UK? Managing import taxes and VAT payments for every consignment can be complicated, time-consuming, and frustrating. Since Brexit, dealing with VAT payments at the border is no longer necessary as they are postponed and settled separately via the importer’s EORI number. However, to release the goods from customs, duties need to be paid at the time of import… or do they? UK customs (HMRC) offer an option to simplify the whole process, known as a deferment account.

Mark Rowbotham

€
muitai, mokesčiai
en
VAT deferment accounts in EU
2024-04-07

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine … the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

€
muitai, mokesčiai
en
VAT deferment accounts in EU
2024-04-07

In theory, when goods enter the EU, import VAT is immediately due to the customs authorities at the relevant border. In practice, the EU VAT Directive gives Member States the ability to determine the conditions under which goods enter their territories. This is in addition to the ability to set detailed rules for payment of VAT in respect of goods imported. This means Member States can implement mechanisms for postponed accounting via the VAT return, or deferred payment schemes, or a combination of both.

Mark Rowbotham

€
muitai, mokesčiai
en
Ukraine customs and trade updates
2024-04-01

News at a glance: Digital transformation of Ukrainian Customs; submission of transit declarations via the "Single Window"; Ukrainian Customs have transitioned to a new Guarantees Management System … (GMS); agreement between Ukraine and Turkey on the establishment of a system for the electronic exchange of information on goods and vehicles; the UK extends duty-free trade with Ukraine until 2029; the EU to continue the measures to liberalise import tariffs and quotas for Ukrainian products; PEM transitional rules of origin between the EU and Ukraine; the Canadian Senate has passed the bill to implement the modernised free trade agreement between Canada and Ukraine; transposition of certain provisions of the EU Customs Code into the Ukrainian Customs Code; the law on criminalization of smuggling of goods, as well as the inaccurate declaration of goods; for violations of agricultural export rules to certain EU countries, entrepreneurs will be deprived of verification for 6 months.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs and trade updates
2024-04-01

News at a glance: Digital transformation of Ukrainian Customs; submission of transit declarations via the "Single Window"; Ukrainian Customs have transitioned to a new Guarantees Management System (GMS); agreement between Ukraine and Turkey on the establishment of a system for the electronic exchange of information on goods and vehicles; the UK extends duty-free trade with Ukraine until 2029; the EU to continue the measures to liberalise import tariffs and quotas for Ukrainian products; PEM transitional rules of origin between the EU and Ukraine; the Canadian Senate has passed the bill to implement the modernised free trade agreement between Canada and Ukraine; transposition of certain provisions of the EU Customs Code into the Ukrainian Customs Code; the law on criminalization of smuggling of goods, as well as the inaccurate declaration of goods; for violations of agricultural export rules to certain EU countries, entrepreneurs will be deprived of verification for 6 months.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
EU law news March 2024
2024-03-31

News in week 13: Classification of goods in the Combined Nomenclature - products made of combinations of paper materials, a van-type vehicle, a part of a pillow, footwear having an upper made … of 100 % wool, and a smart watch; extension of the Union’s tariff quotas for jute and coconut-fibre products; anti-subsidy investigation - mobile access equipment designed for the lifting of persons, originating in China; Transitional CBAM Registry user manual for Declarants, CBAM Quarterly Report structure and sample files; CHED - amended requirements to deduct quantities stated in the customs declaration; amendments of a regulation concerning import of ovine and caprine animals and products derived from these species.

€
teisė
en
EU law news March 2024
2024-03-31

News in week 13: Classification of goods in the Combined Nomenclature - products made of combinations of paper materials, a van-type vehicle, a part of a pillow, footwear having an upper made of 100 % wool, and a smart watch; extension of the Union’s tariff quotas for jute and coconut-fibre products; anti-subsidy investigation - mobile access equipment designed for the lifting of persons, originating in China; Transitional CBAM Registry user manual for Declarants, CBAM Quarterly Report structure and sample files; CHED - amended requirements to deduct quantities stated in the customs declaration; amendments of a regulation concerning import of ovine and caprine animals and products derived from these species.

€
teisė
en
United States Deforestation Bill of 2023: What lies ahead?
2024-03-27

The U.S. Deforestation Bill was introduced in the Senate in November 2023. It aims to combat illegal deforestation by prohibiting the importation of products obtained, in whole or in part, from … certain commodities produced on lands where illegal deforestation is occurring, and for other purposes. The legislative process is ongoing. The main points of the bill and related implementation issues are summarised and analysed in the article below.

Ira Reese

€
tvarumas
en
United States Deforestation Bill of 2023: What lies ahead?
2024-03-27

The U.S. Deforestation Bill was introduced in the Senate in November 2023. It aims to combat illegal deforestation by prohibiting the importation of products obtained, in whole or in part, from certain commodities produced on lands where illegal deforestation is occurring, and for other purposes. The legislative process is ongoing. The main points of the bill and related implementation issues are summarised and analysed in the article below.

Ira Reese

€
tvarumas
en
AfCFTA: Towards harmonisation of rules of origin
2024-03-27

The African Continental Free Trade Area (AfCFTA), approved in 2012 by the African Union’s (AU) 18th Ordinary Session of Assembly of Heads of State and Government, is one of the Flagship Projects … of the AU’s Agenda 2063. The Action Plan for Boosting intra-African trade has a strong focus on accelerating intra-African trade and boosting Africa’s trading position in the global market, in particular through implementation of trade facilitation standards and tools. We provide a brief overview of AfCFTA rules of origin.

Mette Werdelin Azzam

€
kilmė
en
AfCFTA: Towards harmonisation of rules of origin
2024-03-27

The African Continental Free Trade Area (AfCFTA), approved in 2012 by the African Union’s (AU) 18th Ordinary Session of Assembly of Heads of State and Government, is one of the Flagship Projects of the AU’s Agenda 2063. The Action Plan for Boosting intra-African trade has a strong focus on accelerating intra-African trade and boosting Africa’s trading position in the global market, in particular through implementation of trade facilitation standards and tools. We provide a brief overview of AfCFTA rules of origin.

Mette Werdelin Azzam

€
kilmė
en
Customs data requirements in the EU – latest changes
2024-03-24

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

€
muitinės formalumai
en
Customs data requirements in the EU – latest changes
2024-03-24

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

€
muitinės formalumai
en
EU Customs Reform: What can future Trust and Check Traders and other traders expect?
2024-03-20

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an … enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

€
AEO, teisė
en
EU Customs Reform: What can future Trust and Check Traders and other traders expect?
2024-03-20

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

€
AEO, teisė
en
Dvi pamokos iš teismų praktikos dėl prekių kilmės
2024-03-20

Redakcijos žodis: Teismų praktika atskleidžia, kokie iššūkiai kyla verslui ir muitinei taikant teisės aktus praktinėse situacijose. Nors įprastai apžvelgiame ES ir Lietuvos teismų praktiką, kai … kurios temos (tokios kaip prekių klasifikavimas, kilmė, vertė) yra „universalios“ ir įdomu bei naudinga žinoti kitų šalių, su kuriomis ES prekiauja, teismų praktiką. Kviečiame žvilgtelėti į keletą Izraelio teismų sprendimų šiais klausimais: Kas atsitinka, jei lengvatinę kilmę įrodantį dokumentą pasirašo tokių įgaliojimų neturintis asmuo? Bei, ar įgaliojimas gali būti išduotas atgaline data? Ar gali muitinė nepripažinti deklaruotos nelengvatinės prekių kilmės, lygindama prekės (konkrečiu atveju - riešutų) ypatybes su informacija duomenų bazėse?

Omer Wagner

€
kilmė, pažeidimai
en
Dvi pamokos iš teismų praktikos dėl prekių kilmės
2024-03-20

Redakcijos žodis: Teismų praktika atskleidžia, kokie iššūkiai kyla verslui ir muitinei taikant teisės aktus praktinėse situacijose. Nors įprastai apžvelgiame ES ir Lietuvos teismų praktiką, kai kurios temos (tokios kaip prekių klasifikavimas, kilmė, vertė) yra „universalios“ ir įdomu bei naudinga žinoti kitų šalių, su kuriomis ES prekiauja, teismų praktiką. Kviečiame žvilgtelėti į keletą Izraelio teismų sprendimų šiais klausimais: Kas atsitinka, jei lengvatinę kilmę įrodantį dokumentą pasirašo tokių įgaliojimų neturintis asmuo? Bei, ar įgaliojimas gali būti išduotas atgaline data? Ar gali muitinė nepripažinti deklaruotos nelengvatinės prekių kilmės, lygindama prekės (konkrečiu atveju - riešutų) ypatybes su informacija duomenų bazėse?

Omer Wagner

€
kilmė, pažeidimai
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