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Rodoma 17-1919
Apie leidinį

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

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 

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

Dear Readers,

I am delighted to write the editorial for the February/ March issue of CCRM. The WCO Secretariat announced the 2023 slogan “Nurturing the Next Generation: Promoting a Culture of Knowledge-sharing and Professional Pride in Customs”, which, in fact, goes far beyond mere customs administrations and is essential for all stakeholders involved in international trade. The knowledge-sharing culture can help build stronger partnerships, trust and mutual understanding between customs and the private sector and develop more effective processes to achieve common goals, such as improving trade facilitation and enhancing supply chain security. The WCO emphasizes the role of professional journals, magazines, and newsletters in knowledge management and sharing. And, in this regard, I am thrilled to inform you that the case of CCRM in providing information and fostering exchanges between brokers and representatives of Customs and other relevant institutions was presented by our Editor, Enrika Naujokė, in her insightful piece for the first 2023 issue of WCO News.

The current CCRM issue makes a particular focus on tariff classification. Articles written by Christopher Matt, Ingrida Kemežienė and Taichi Kawazoe cover a broad range of cases, including the completeness of product information, procedures for advance rulings, pipe transportation devices, inflatable couches, and drones. The latter reminds us of the ongoing Russo-Ukrainian armed conflict that shows the extensive utilization of commercial drones for military purposes. So, I think we will soon see a more detailed classification of drones to distinguish some features critical for military use, empowering more strict export controls.

The customs procedures section starts with the notes from the discussion at the 14th CCRM Authors' Meeting, which involved customs experts from Belgium, Germany, Lithuania, France, Bulgaria, Israel, Brazil and Argentina. It provides valuable insights into possibilities the proper choice of procedure may deliver and highlights the diversity of challenges customs professionals face in particular countries. This is followed by articles investigating inward procedures in the UK by Arne Mielken and the EU by Sandra Rinnert, Michael Lux and Enrika Naujokė. Besides general information, readers may get some comparative aspects of the UK and the EU customs procedures trajectory after Brexit.

Among the overviews of the EU law, I would like to highlight the article by Gediminas Valantiejus on the long-lasting EU efforts on the harmonization of penalties for customs infringements that “celebrate” the tenth anniversary this year. The series of EU-organized surveys and research revealed too many differences between member states, yet few suggestions on harmonization. In the same section Boryana Peycheva addresses pressing measures to unify customs control practices across the EU that are discussed in the report for the European Parliament's committee on Internal Market and Consumer Protection.

The current issue traditionally embraces the valuation topic. Georgi Goranov discusses the pros and cons of the Commission’s draft delegated regulation on Binding Valuation Information. Enrika Naujokė looks into the interplay between the choice of place of entry of goods and customs value. In country-specific publications, Ilona Mishchenko addresses information exchange challenges between Ukrainian customs and businesses. At the same time, Omer Wagner provides insights on the “importer's affidavit,” a unique tool the Israeli customs uses to obtain valuation information. 

I would rather not bore readers with any further listing, but on behalf of our editorial team, I hope you will find this CCRM issue exciting and valuable.

With Best Regards,
Dr. Prof. Borys Kormych

en
How to save on import taxes? or Which is the place where the goods are brought into EU?
2023-02-15

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

muitai, mokesčiai
en
How to save on import taxes? or Which is the place where the goods are brought into EU?
2023-02-15

Reader's question: Goods FOB Singapore are shipped to Tallinn. Rotterdam is the port of transshipment (containers are only moved from one vessel to another). What transportation costs - Singapore-Rotterdam (€ 2,000) or Singapore-Tallinn (€ 3,000) - should be included into the dutiable value of goods upon their importation in Estonia?

Enrika Naujokė

muitai, mokesčiai
en
Inward processing in the UK: how a trivial compliance failure caused them to be taxed millions
2023-02-12

When you realise that the biggest threat to your business is neither the competition nor international event risk, but a seemingly minor compliance failure, you will have read this case study: According to a recent tribunal judgement, even a seemingly trivial compliance failure, such as an error or discrepancy in the information supplied to HMRC by the importer and their customs agent, may invalidate a customs tax remission for an entire time. We explain it all in-depth and provide valuable pointers on legally handling your customs clearances.

Arne Mielken

importas
en
Inward processing in the UK: how a trivial compliance failure caused them to be taxed millions
2023-02-12

When you realise that the biggest threat to your business is neither the competition nor international event risk, but a seemingly minor compliance failure, you will have read this case study: According to a recent tribunal judgement, even a seemingly trivial compliance failure, such as an error or discrepancy in the information supplied to HMRC by the importer and their customs agent, may invalidate a customs tax remission for an entire time. We explain it all in-depth and provide valuable pointers on legally handling your customs clearances.

Arne Mielken

importas
en
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
2023-02-05

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Georgi Goranov

vertė
en
Binding Valuation Information (BVI) decisions in the EU: the pros and cons
2023-02-05

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Georgi Goranov

vertė
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