Leidinys

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Rodoma 17-3243
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

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en
‘Fair prices’ vs transaction value in Bulgaria
2023-06-04

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

vertė
en
‘Fair prices’ vs transaction value in Bulgaria
2023-06-04

The article deals with the changes in the Bulgarian customs legislation on customs value. These changes do not correlate well with the relevant European legislation, and this raises many questions: Is the application of these new provisions legitimate? What was the reason for the Bulgarian legislator to take such steps? What are the possible consequences? Let us try to find some answers.

Georgi Goranov

vertė
en
Paper or pixels? The dual challenge of document management in Ukraine’s e-customs clearance
2023-05-07

In the era of digital technologies, electronic customs clearance of goods has become a standard for many countries across the globe. Ukraine is no exception. However, unfortunately, even in the modern system, problems can arise that can significantly complicate and slow down customs clearance. One such problem is the provision of paper documents. In this context, it is crucial to clarify some issues that regulate the procedure for providing paper documents and the form of customs control during electronic customs clearance of goods in Ukraine. In this article, we present a real case that happened to us at the end of March 2023 in Odesa.

Dr Oleksii Fedotov, Artem Nazarko

IT sistemos, duomenų bazės, muitinės formalumai
en
Paper or pixels? The dual challenge of document management in Ukraine’s e-customs clearance
2023-05-07

In the era of digital technologies, electronic customs clearance of goods has become a standard for many countries across the globe. Ukraine is no exception. However, unfortunately, even in the modern system, problems can arise that can significantly complicate and slow down customs clearance. One such problem is the provision of paper documents. In this context, it is crucial to clarify some issues that regulate the procedure for providing paper documents and the form of customs control during electronic customs clearance of goods in Ukraine. In this article, we present a real case that happened to us at the end of March 2023 in Odesa.

Dr Oleksii Fedotov, Artem Nazarko

IT sistemos, duomenų bazės, muitinės formalumai
en
Ukraine customs and trade news: February/March 2023
2023-04-02

News at a glance: Common transit - list of goods exempted from guarantee; extended suspension of import duties, quotas and trade defence measures for Ukrainian exports to the EU and the UK; pilot project for the transport of goods between Ukraine and the Republic of Moldova using the TIR electronic procedure; and more news!

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs and trade news: February/March 2023
2023-04-02

News at a glance: Common transit - list of goods exempted from guarantee; extended suspension of import duties, quotas and trade defence measures for Ukrainian exports to the EU and the UK; pilot project for the transport of goods between Ukraine and the Republic of Moldova using the TIR electronic procedure; and more news!

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Do you swear to tell the truth? Israeli "importer's affidavit" concerning customs valuation
2023-03-26

The Israeli customs authority has, as I believe, invented an original tool to gain more information about specific goods valuation process, even before officially starting an audit. The tool is called the "importer's affidavit". As far as I know, there is no similar requirement in other jurisdictions.

Omer Wagner

vertė
en
Do you swear to tell the truth? Israeli "importer's affidavit" concerning customs valuation
2023-03-26

The Israeli customs authority has, as I believe, invented an original tool to gain more information about specific goods valuation process, even before officially starting an audit. The tool is called the "importer's affidavit". As far as I know, there is no similar requirement in other jurisdictions.

Omer Wagner

vertė
en
Ukraine customs and trade news: December 2022/January 2023
2023-02-01

News at a glance: agreement on the "Single Market" with the EU; adoption of the full base of European technical standards; Licensing of goods and quotas for 2023; the CEPA between Ukraine and UAE; and more updates!

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs and trade news: December 2022/January 2023
2023-02-01

News at a glance: agreement on the "Single Market" with the EU; adoption of the full base of European technical standards; Licensing of goods and quotas for 2023; the CEPA between Ukraine and UAE; and more updates!

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Customs always rings twice: the risk of paying duties through customs agents
2022-12-18

There are various methods how you can pay import duties and taxes. One of them – paying through the agent clearing house bank account. What happens if the agent declares insolvency after receipt of payment – will the importer be required to pay to the State or not? Should the activity of an agent be strictly regulated to prevent situations like this?

Omer Wagner

muitai, mokesčiai
en
Customs always rings twice: the risk of paying duties through customs agents
2022-12-18

There are various methods how you can pay import duties and taxes. One of them – paying through the agent clearing house bank account. What happens if the agent declares insolvency after receipt of payment – will the importer be required to pay to the State or not? Should the activity of an agent be strictly regulated to prevent situations like this?

Omer Wagner

muitai, mokesčiai
en
Voluntary disclosure of errors in the customs declaration in Argentina
2022-12-04

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Dr Marcelo Antonio Gottifredi

pažeidimai
en
Voluntary disclosure of errors in the customs declaration in Argentina
2022-12-04

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

Dr Marcelo Antonio Gottifredi

pažeidimai
en
Ukraine customs and trade news: October/November 2022
2022-11-30

News at a glance: ban on export of fuel wood; cooperation Ukraine - UK, Ukraine - U.S.; anti-dumping and safeguard measures; new Customs tariff; Common transit comes into effect.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs and trade news: October/November 2022
2022-11-30

News at a glance: ban on export of fuel wood; cooperation Ukraine - UK, Ukraine - U.S.; anti-dumping and safeguard measures; new Customs tariff; Common transit comes into effect.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
One car for me, another one for the state - import taxes in Israel
2022-10-30

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

muitai, mokesčiai
en
One car for me, another one for the state - import taxes in Israel
2022-10-30

An excellent article published in CCRM about one year ago reviewed the main import taxes in Brazil, the EU and Ukraine and the means and basis of calculation. The article demonstrated that, in some cases, the import taxes exceed the value of the goods themselves, meaning that the taxes are more than 100%. I may comment that, in my view, the State of Israel is kind of a pioneer in this field. In several sectors, Israel imposes very high import taxes, especially on passenger cars, where the taxes exceed the value of a car.

Omer Wagner

muitai, mokesčiai
en
Ukraine customs and trade news: August/September 2022
2022-10-09

News at a glance: amendments to the Customs Code of Ukraine; customs ‘visa-free’ regime; updating the Customs Tariff of Ukraine; termination of safeguard investigations; upgrade of the free trade agreement between Ukraine and the UK; the Digital Trade Agreement between Ukraine and Great Britain.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs and trade news: August/September 2022
2022-10-09

News at a glance: amendments to the Customs Code of Ukraine; customs ‘visa-free’ regime; updating the Customs Tariff of Ukraine; termination of safeguard investigations; upgrade of the free trade agreement between Ukraine and the UK; the Digital Trade Agreement between Ukraine and Great Britain.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs-related news: June/July 2022
2022-06-30

News at a glance: cancellation of quotas and established licensing for export of rye and fertilisers; invitation to Ukraine to join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods; expanded list of goods prohibited for export; EU and UK suspend import duties on Ukrainian goods; new rules of administrative responsibility for infringements of customs formalities; and more news.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs-related news: June/July 2022
2022-06-30

News at a glance: cancellation of quotas and established licensing for export of rye and fertilisers; invitation to Ukraine to join the Convention on a common transit procedure and the Convention on the simplification of formalities in trade in goods; expanded list of goods prohibited for export; EU and UK suspend import duties on Ukrainian goods; new rules of administrative responsibility for infringements of customs formalities; and more news.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs-related news: April/May 2022
2022-05-31

News at a glance: the ban on the export of Ukrainian agricultural products during martial law; the limitation of foreign currency transactions for import operations; USA: temporary suspension of tariffs on Ukrainian steel; UK: agreement on “cutting” tariffs on all goods from Ukraine to zero; EU: 'Solidarity Lanes' for Ukrainian agro-products; common transit in Ukraine: first special transit simplification; FTA between Ukraine and Moldova: amendments on applying PEM; EU: a one-year suspension of EU import duties on all Ukrainian exports.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs-related news: April/May 2022
2022-05-31

News at a glance: the ban on the export of Ukrainian agricultural products during martial law; the limitation of foreign currency transactions for import operations; USA: temporary suspension of tariffs on Ukrainian steel; UK: agreement on “cutting” tariffs on all goods from Ukraine to zero; EU: 'Solidarity Lanes' for Ukrainian agro-products; common transit in Ukraine: first special transit simplification; FTA between Ukraine and Moldova: amendments on applying PEM; EU: a one-year suspension of EU import duties on all Ukrainian exports.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Keeping abreast of U.S. CBP’s current strategies and developments
2022-05-29

Every year U.S. Customs and Border Protection (‘CBP’) releases the ‘CBP Trade and Travel Report’. Trade compliance practitioners should take note of these annual reports to keep abreast of CBP’s current strategies and developments. Additionally, the information contained can provide insight into CBP’s strategic outlook for the future, a valuable tool for planning purposes.

Samuel Draginich

teisė
en
Keeping abreast of U.S. CBP’s current strategies and developments
2022-05-29

Every year U.S. Customs and Border Protection (‘CBP’) releases the ‘CBP Trade and Travel Report’. Trade compliance practitioners should take note of these annual reports to keep abreast of CBP’s current strategies and developments. Additionally, the information contained can provide insight into CBP’s strategic outlook for the future, a valuable tool for planning purposes.

Samuel Draginich

teisė
en
Ukraine customs-related news: February/March 2022
2022-03-31

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Ukraine customs-related news: February/March 2022
2022-03-31

CCRM Editors: Thank you to Iryna Pavlenko and Oleg Kyryievskyi from the Law firm 'First Chair Legal', who each month contribute customs-related news from Ukraine to the CCRM journal; however, not in February and March 2022. We will continue publishing the news until the trade and customs of sovereign Ukraine can operate freely and safely again. Additionally, we share information published on the website of the EBA European Business Association. Oleg Kiryievskyi is the Co-chair of the Customs Committee of EBA.

Iryna Pavlenko, Oleg Kyryievskyi

teisė
en
Proposed changes in Indian Customs Law: Key areas to keep an eye on!
2022-02-17

On February 1, 2022, the Government of India announced its Union Budget for the period April 2022 to March 2023 (the ‘Budget’). While the Budget has introduced many legislative changes pertaining to Indian taxes, this article captures the key proposed changes in Indian Customs laws which can have an impact on international trade and the supply chain.

Bhupender Singh

teisė
en
Proposed changes in Indian Customs Law: Key areas to keep an eye on!
2022-02-17

On February 1, 2022, the Government of India announced its Union Budget for the period April 2022 to March 2023 (the ‘Budget’). While the Budget has introduced many legislative changes pertaining to Indian taxes, this article captures the key proposed changes in Indian Customs laws which can have an impact on international trade and the supply chain.

Bhupender Singh

teisė
en
Customs clearance in UK in 2022: what could possibly go wrong?
2022-02-06

Being aware of the many things that could go wrong with customs in 2022 will make you think about how to minimise risks.

Jessica Yang, Toby Spink

muitinės formalumai, rizikos valdymas
en
Customs clearance in UK in 2022: what could possibly go wrong?
2022-02-06

Being aware of the many things that could go wrong with customs in 2022 will make you think about how to minimise risks.

Jessica Yang, Toby Spink

muitinės formalumai, rizikos valdymas
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