If you had the chance to talk to an expert who was working on the Union Customs Code (UCC), what would you ask? Questions we asked: what suggestions of yours do we find in the UCC? What are you especially proud of about the UCC? What could have been done differently? What would be your advice for users of the UCC? Grab a cup of coffee and enjoy our interview with Michael Lux.
In this issue of the journal, the key topic is case-law. Procedural fairness, forced labour, export control measures and classification of goods, royalty fee and other valuation-related issues, the liability of a customs broker (representative), tariff classification and the main feature of a product - insights on these topics were shared during the 11th Authors' Meeting. We invite you to learn which court cases were selected and which aspects were paid attention to by experts from various countries.
Moreover, we invite you to read articles about the latest CJEU decisions concerning customs valuation and the concept of ‘related persons’; the use of customs valuation databases and the selection of identical or similar goods; and the financial consequences of indirect customs representation mode in the EU. Also, let’s consider together the answer to the question, ‘can you appeal if you disagree with the CN code recommendation issued by the Customs Laboratory?’.
Customs brokers is another topic, which we were interested in looking at. We share views and news from the United Kingdom, Germany, Bulgaria, Lithuania, and Canada on aspects such as: should the profession be licensed, what services customs brokers should (or should not) provide, and how the profession is adapting to the ever-changing trade and legal environment. Moreover, we look at the standards, which set the norms aimed at ensuring the quality of the services. We also draw importers' attention to four common misconceptions in the relationship between importers and customs brokers.
Declarants might be interested in deepening their knowledge by reading ‘Types of import and export declarations in the EU: have you set the code correctly?’. Academics and students might get new ideas by reading ‘Customs Control Club: What customs should not be, what customs is today, and what customs should be tomorrow?’. Those interested in global harmonisation of rules, should not miss the article ‘Mission possible: how the WTO Valuation Agreement strikes a balance between trade facilitation and customs regulation’.
Finally, the customs-related news from Ukraine, where colleagues are working under the conditions of war are, for us, a source of strength, courage and inspiration. Ukraine will soon join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods. As the authors note, ‘this can greatly speed up logistics, especially in wartime’.
There are definetely more insightful readings. On behalf of my colleagues on the editorial board, we hope you enjoy this edition.
Your comments are always more than welcome under email@example.com or in the comments section of each online article.
Member of Editorial Board
Director of Lithuanian Customs Practitioners Asociation