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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 Online tools and resources Sustainability Knowledge Collaboration Students' section EU law Compliance Customs procedures EU - UK trade A coffee break with... Origin Import taxes Non-tariff measures Country-specific Valuation Classification Apžvalgos ir komentarai Teismų praktika Muitinės deklaracijos pildymas Muitinės specialisto karjera
Online tools and resources
Sustainability
Knowledge
Collaboration
Students' section
EU law
Compliance
Customs procedures
EU - UK trade
A coffee break with...
Origin
Import taxes
Non-tariff measures
Country-specific
Valuation
Classification
Apžvalgos ir komentarai
Teismų praktika
Muitinės deklaracijos pildymas
Muitinės specialisto karjera
de
Nachträgliche Änderung des Zollanmelders
2021-05-29

Immer wieder kommt es vor, dass Zollanmeldungen unzutreffend abgegeben werden. Dies muss nicht absichtlich geschehen. Oftmals handelt es sich um einen versehentlichen Arbeitsfehler. Fraglich … ist, ob und wie eine Zollanmeldung nachträglich korrigiert werden kann. Während Angaben die Ware und den Wert betreffend anerkannterweise nachträglich geändert werden können, hat die Zollverwaltung die nachträgliche Änderung des Zollanmelders in der Regel abgelehnt. Dies auch, weil es entsprechende Urteile gab, die eine Änderung ablehnten. Nunmehr sind zwei Urteile ergangen, die sich ebenfalls mit der nachträglichen Änderung des Zollanmelders auseinandersetzen. Helfen diese in der Praxis?

Dr. Talke Ovie

€
muitinės tarpininkas, teisė
de
Nachträgliche Änderung des Zollanmelders
2021-05-29

Immer wieder kommt es vor, dass Zollanmeldungen unzutreffend abgegeben werden. Dies muss nicht absichtlich geschehen. Oftmals handelt es sich um einen versehentlichen Arbeitsfehler. Fraglich ist, ob und wie eine Zollanmeldung nachträglich korrigiert werden kann. Während Angaben die Ware und den Wert betreffend anerkannterweise nachträglich geändert werden können, hat die Zollverwaltung die nachträgliche Änderung des Zollanmelders in der Regel abgelehnt. Dies auch, weil es entsprechende Urteile gab, die eine Änderung ablehnten. Nunmehr sind zwei Urteile ergangen, die sich ebenfalls mit der nachträglichen Änderung des Zollanmelders auseinandersetzen. Helfen diese in der Praxis?

Dr. Talke Ovie

€
muitinės tarpininkas, teisė
lt
Skirtingi muitai: vilkikas traukia sugedusią ar nesugedusią transporto priemonę
2021-03-11

Vilkikas skirtas traukti nesugedusią transporto priemonę – muito mokestis didesnis, tačiau jeigu jo paskirtis būtų traukti sugedusią – muito mokestis būtų mažesnis! Tinkamam ir teisingam muito … mokesčių mokėjimui didelę reikšmę turi teisingas prekių klasifikavimas.

Ingrida Kemežienė

€
klasifikavimas
lt
Skirtingi muitai: vilkikas traukia sugedusią ar nesugedusią transporto priemonę
2021-03-11

Vilkikas skirtas traukti nesugedusią transporto priemonę – muito mokestis didesnis, tačiau jeigu jo paskirtis būtų traukti sugedusią – muito mokestis būtų mažesnis! Tinkamam ir teisingam muito mokesčių mokėjimui didelę reikšmę turi teisingas prekių klasifikavimas.

Ingrida Kemežienė

€
klasifikavimas
en
ESTT išaiškinimas BMW byloje: nemokamai gamintojui perduota programinė įranga ir importuojamų prekių muitinė vertė
2020-10-31

Europos Sąjungos teisingumo teismas (ESTT) toliau laikosi pozicijos, kad programinės įrangos vertė turi būti pridėta prie importuojamų prekių muitinės vertės, nepaisant to, kad ji buvo sukurta … Europos Sąjungoje (ES) ir nemokamai perduota trečiojoje šalyje įsikūrusiam gamintojui. Tai priminimas importuotojams, kad netgi ES sukurta programinė įranga gali tapti muitinės teisės reguliavimo objektu, tad būtina kiekvieną kartą situaciją įvertinti kompleksiškai.

Monika Bielskienė

€
vertė
en
ESTT išaiškinimas BMW byloje: nemokamai gamintojui perduota programinė įranga ir importuojamų prekių muitinė vertė
2020-10-31

Europos Sąjungos teisingumo teismas (ESTT) toliau laikosi pozicijos, kad programinės įrangos vertė turi būti pridėta prie importuojamų prekių muitinės vertės, nepaisant to, kad ji buvo sukurta Europos Sąjungoje (ES) ir nemokamai perduota trečiojoje šalyje įsikūrusiam gamintojui. Tai priminimas importuotojams, kad netgi ES sukurta programinė įranga gali tapti muitinės teisės reguliavimo objektu, tad būtina kiekvieną kartą situaciją įvertinti kompleksiškai.

Monika Bielskienė

€
vertė
en
Customs law: retrospective change of the customs declarant
2020-09-29

It has now been established by the supreme judicial authority, that it is possible to amend the customs declaration subsequently, even with regard to the information relating to the identity … of the declarant. However, with some limitations, which we point out in the overview of the recent judgement of the European Court of Justice.

Dr. Talke Ovie

€
muitinės tarpininkas
en
Customs law: retrospective change of the customs declarant
2020-09-29

It has now been established by the supreme judicial authority, that it is possible to amend the customs declaration subsequently, even with regard to the information relating to the identity of the declarant. However, with some limitations, which we point out in the overview of the recent judgement of the European Court of Justice.

Dr. Talke Ovie

€
muitinės tarpininkas
bg
Роялти и митническа стойност: пояснение на сес до българските съдилища
2020-09-25

Съгласно постоянната практика на СЕС правото на Съюза относно митническото остойностяване цели да установи справедлива, еднообразна и обективна система, която изключва използването на субективно … определени или фиктивни митнически стойности. Затова митническата стойност трябва да отразява реалната икономическа стойност на внесената стока и да отчита всички елементи на тази стока, които имат икономическа стойност. В тази статия ще разгледаме как българските съдилища прилагат разпоредбите, свързани с митническата оценка, по-конкретно, към включването на роялти в митническата стойност на стоките.

Елиф Мехмедова

vertė
bg
Роялти и митническа стойност: пояснение на сес до българските съдилища
2020-09-25

Съгласно постоянната практика на СЕС правото на Съюза относно митническото остойностяване цели да установи справедлива, еднообразна и обективна система, която изключва използването на субективно определени или фиктивни митнически стойности. Затова митническата стойност трябва да отразява реалната икономическа стойност на внесената стока и да отчита всички елементи на тази стока, които имат икономическа стойност. В тази статия ще разгледаме как българските съдилища прилагат разпоредбите, свързани с митническата оценка, по-конкретно, към включването на роялти в митническата стойност на стоките.

Елиф Мехмедова

vertė
en
Recent tariff classification issues in Latvia: copper alloy ingots
2020-09-24

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised … a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

Dr. Karlis Ketners, Dr. Gediminas Valantiejus

€
klasifikavimas
en
Recent tariff classification issues in Latvia: copper alloy ingots
2020-09-24

National courts often make use of the possibility to seek a preliminary ruling from the Court of Justice of the European Union (CJEU). The Supreme Court of the Republic of Latvia recently raised a very technical question, which, however, concerns the general interpretation of a provision of the Combined Nomenclature of the EU regarding classification of the copper alloy ingots. The article overviews the case and its importance for the uniform tariff classification of goods in the EU Member States.

Dr. Karlis Ketners, Dr. Gediminas Valantiejus

€
klasifikavimas
en
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
2020-05-24

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that … may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

Dr. David Savage

€
klasifikavimas
en
ECJ ruling on the tariff classification of heat patches to treat muscle injuries and soreness
2020-05-24

From a tariff classification point of view, the scope of the term ‘medical products’ has been and continues to be controversial in some instances. For businesses, classification of goods that may or may not have medical application outside of Harmonised System Chapter 30 can result in their goods attracting a significant customs duty rate. This article summarises the case where heat patches, designed to treat muscle injuries and soreness, were originally classified by Commission Implementing Regulation 2016/1140 under heading 3824, but following an appeal to the ECJ, these items were found to be a products of heading 3005.

Dr. David Savage

€
klasifikavimas
en
Classification of alcoholic products in EU
2020-03-25

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated … with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

Dr. David Savage

€
klasifikavimas, muitai, mokesčiai
en
Classification of alcoholic products in EU
2020-03-25

The alcoholic drinks sector has seen much product innovation in recent years. Some of this product innovation has been to tariff engineer products that can avail of the lower excise rates associated with fermented beverages relative to spirituous beverages. Following a series of landmark court cases, there is now extensive case law in place giving instruction as to how to classify these products.

Dr. David Savage

€
klasifikavimas, muitai, mokesčiai
en
Tariff classification of goods in the EU – the practice of Baltic States
2020-03-25

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of … goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

Dr. Gediminas Valantiejus

€
klasifikavimas, teisė
en
Tariff classification of goods in the EU – the practice of Baltic States
2020-03-25

The article analyses judicial cases of the Court of Justice of the EU (CJEU), which were initiated by the national courts in the Baltic States and were related to the tariff classification of goods. The author presents both general issues of the proper application of the Combined Nomenclature of the EU in the Baltic States (application of general rules for the interpretation of Combined Nomenclature) as well as the relationship between the Combined Nomenclature and other legal sources, which also regulates tariff classification of goods. Finally, the article also addresses some specific questions of tariff classification which arose in the Baltic States, such as classification of heterogenous (complex) products under the practice of the CJEU.

Dr. Gediminas Valantiejus

€
klasifikavimas, teisė
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