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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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Условия и положения

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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Информация для авторов

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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Все Overviews and comments A coffee break with... EU law Case law Knowledge
Overviews and comments
A coffee break with...
EU law
Case law
Knowledge

Dear Readers, 

Welcome to the 8th edition of the Journal of Customs Compliance and Risk Management (“CCRM”). 

I’d like to take this opportunity to thank our existing readers for supporting CCRM and also our authors who have contributed their time to share knowledge for everyone’s benefit. Knowledge is power, without which customs professionals cannot function to their best ability. We are always keen to welcome new authors to make insightful and original contributions. Authors are invited to authors’ meetings that offer opportunities to network and exchange ideas. In the last meeting, we discussed how authors stay on top of customs updates, you can read a summary of their tips in this edition. The next meeting will take place in June. Please visit the landing page for the authors’ meeting for further information.

In this edition, you will find plenty of articles on the three pillars of customs: classification, origin and valuation. There are four articles on classification covering products from mechanical and electric appliances, solutions for cats against ticks, to office machines. For readers interested in the complexities of the Mexican Tariff, the article on the fifth pair of digits is for you. Origin continues to be a topical issue. There are three articles that analyse the basic principles of origin, specifically: Binding Origin Information, long-term supplier declaration, and the direct transport rule. Existing readers will notice a new section of CCRM, introducing the “A coffee break with…” series. In these articles, we interview a thought leader on a particular topic. Our first guest is Mette Azzam, who was the Senior Technical Officer focusing on origin at the World Customs Organization. The two articles on valuation are excellent reads. One focuses on the recent CJEU case on the DAF transaction price and actual transport costs that exceed it, the other discusses what sets Ukraine apart from other countries when it comes to customs valuation. Other EU updates are covered in our regular monthly EU law articles. 

As you are aware, this journal is aimed at customs professionals. For those in the customs brokerage field, we have a practical article on alternative proof of ending the transit procedure based on recent experience. For in-house customs practitioners, the two articles on managing costs are important reads. One deals with whether making customs declarations in-house is a good idea. The other informs businesses of the opportunity to reduce their post-Brexit customs duty bill in the UK by applying for a tariff suspension in June/July 2021. Speaking of Brexit, we also have an article on the new trading reality in Ireland. For readers considering utilising free zones, we secured an interview with the General Director of the Klaipėda Free Economic Zone Management Company to talk about the potential benefits. 

This journal has been working hard behind the scenes to collaborate with other customs journals following on from our event in April on global customs journals. You can read interviews with two editors in this edition. One with Jeffrey L. Snyder of the Global Trade and Customs Journal (“GTCJ”) and another one with Janine Lampprecht of Customs Digital. 

Whilst CCRM’s focus is predominately on the EU, we are expanding the breadth of our coverage to include more global topics. Such as the article on customs in the international context, as well as the article by Dr. David Widdowson (President, International Network of Customs Universities) on Managing customs risk and compliance: an integrated approach. 

Our authors enjoy engaging with the readers because, after all, a journal is not and should not be a one-way street. So, if you enjoyed reading a particular article or if you would like to share your thoughts and feedback, please leave your comment below the article, or email us at info@lcpa.lt. We look forward to hearing from you. 

Enjoy reading! 

Jessica Yang
Member of the Editorial Board

en, ru
Перерыв на кофе с… Метте Верделин Аззам
27-04-2021

Наш гость - Метте Верделин Аззам, эксперт правил происхождения, которая десять лет проработала во Всемирной таможенной организации в качестве старшего технического сотрудника, уделяя особое внимание … происхождению. В настоящее время она работает независимым специалистом по таможенным и торговым соглашениям, а правила происхождения являются ее основным опытом и интересом.

Mette Werdelin Azzam, Jessica Yang

€
knowledge management, origin
en, ru
Перерыв на кофе с… Метте Верделин Аззам
27-04-2021

Наш гость - Метте Верделин Аззам, эксперт правил происхождения, которая десять лет проработала во Всемирной таможенной организации в качестве старшего технического сотрудника, уделяя особое внимание происхождению. В настоящее время она работает независимым специалистом по таможенным и торговым соглашениям, а правила происхождения являются ее основным опытом и интересом.

Mette Werdelin Azzam, Jessica Yang

€
knowledge management, origin
en, es
Mexican tariff code: the fifth pair of digits
10-04-2021

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had … significant modifications recently, which were published on July 1st, 2020 to come into effect on December 28th of the same year.

Coral Rocha

€
classification, restrictions, trade barriers
en, es
Mexican tariff code: the fifth pair of digits
10-04-2021

In the Mexican United States, the tariff code is found in the law called “Ley de los Impuestos Generales de Importación y de Exportación” (“Law of General Import and Export Taxes”). The law had significant modifications recently, which were published on July 1st, 2020 to come into effect on December 28th of the same year.

Coral Rocha

€
classification, restrictions, trade barriers
en
Managing the cost of making customs declarations: are software solutions the future?
07-04-2021

How much does it cost? When goods cross a border, customs formalities must be completed. Customs brokers help businesses complete these formalities. In the UK, £32.50 per declaration is HMRC’s … estimated cost of this service, but in reality, the price tag can be as high as £150 per declaration. For businesses trading between the UK and the EU, this is an additional cost of Brexit. Unlike customs duties, this cost cannot be reduced by using the EU–UK Trade and Cooperation Agreement. Many businesses are considering completing customs declarations in-house with the help of software solutions. But is this the right option for everyone?

Jessica Yang, Toby Spink

customs brokers, IT systems, databases
en
Managing the cost of making customs declarations: are software solutions the future?
07-04-2021

How much does it cost? When goods cross a border, customs formalities must be completed. Customs brokers help businesses complete these formalities. In the UK, £32.50 per declaration is HMRC’s estimated cost of this service, but in reality, the price tag can be as high as £150 per declaration. For businesses trading between the UK and the EU, this is an additional cost of Brexit. Unlike customs duties, this cost cannot be reduced by using the EU–UK Trade and Cooperation Agreement. Many businesses are considering completing customs declarations in-house with the help of software solutions. But is this the right option for everyone?

Jessica Yang, Toby Spink

customs brokers, IT systems, databases
en
Customs law and the international context
07-04-2021

We, Milda Stravinskė and Monika Bielskienė, met to discuss the broader international context of our day-to-day customs activities. First and foremost, customs law is a 'companion' to international … trade, so the international context and cooperation, common rules, agreements, and approaches, are inevitable. No importer or customs authority operates in isolation. The need to reconcile many spheres and interests leads to an abundance of international agreements and requirements. While preparing the courses for customs brokers, we both saw the need to disclose this context to our future colleagues. The easiest way to do this is by sharing personal experiences. So we talked about it.

Monika Bielskienė, Milda Stravinskė

€
право международное
en
Customs law and the international context
07-04-2021

We, Milda Stravinskė and Monika Bielskienė, met to discuss the broader international context of our day-to-day customs activities. First and foremost, customs law is a 'companion' to international trade, so the international context and cooperation, common rules, agreements, and approaches, are inevitable. No importer or customs authority operates in isolation. The need to reconcile many spheres and interests leads to an abundance of international agreements and requirements. While preparing the courses for customs brokers, we both saw the need to disclose this context to our future colleagues. The easiest way to do this is by sharing personal experiences. So we talked about it.

Monika Bielskienė, Milda Stravinskė

€
право международное
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