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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

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 

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

Dear Readers,

Welcome to the third edition of the Journal of Customs Compliance and Risk Management. 

It is no understatement to say that 2020 has been a very strange year. The lives of countless millions of people around the world have been touched by the COVID-19 pandemic. Despite the global upheaval, trade continues albeit at subdued levels. 

We as customs professionals continue to provide the lubrication that greases the wheels of international trade. Indeed, as we edge towards 2021 those of us who live in Europe have another major event to anticipate, i.e. the final departure of the United Kingdom from the EU’s customs union. As the old saying goes ‘It’s an ill wind that does not blow some good’. Brexit has several downsides, but it presents our profession with many opportunities. Reports suggest there are acute shortages of customs agents in the UK and Ireland respectively. I would imagine this also to be true in other EU countries that trade extensively with the United Kingdom and as Aristotle once postulated, ‘nature abhors a vacuum’! So, in a year that many might prefer to forget, perhaps there is room for some optimism.

This edition of the Journal of Customs Compliance and Risk Management covers a wide variety of topical subjects from the fast-moving world of customs and trade. We learn about how proof of origin in the EU-Vietnam FTA will be managed in the article written by Edita Trukŝinienė and Paresh Solanki tells us about the Importer Export Code in India. In the article written by Dr Kormych and Dr Valantiejus, we explore how Ukraine’s Customs legislation has been impacted by the Association Agreement between the EU and Ukraine. Dr Gerd Schwendinger and Dr Katja Göcke set out the implications for those who do not fully comply with customs legislation in Germany. Similarly, Evguenia Dereviankine and Bertrand Rager describe how customs non-compliances are managed in France. Meanwhile, Dinesh Unadkat described the pragmatic approach to customs non-compliance taken by HMRC in the United Kingdom. This edition also contains important contributions on the topics of BTIs, Brexit, special customs procedures in the EU, approved exporters along with the review of this month’s legal developments.

Please note, it is now possible to comment on the articles. This presents us all with an opportunity to expand our network, collaborate further and deepen our understanding of the world of Customs and Trade. 

I hope you enjoy this edition.

Dr David Savage
Member of the Editorial Board

en
Brexit Diary
27-07-2020

At the beginning of June, attention was focussed upon COVID19 and the damage it was doing to the world’s economy. Despite this unwanted distraction, the issue of the Brexit transition period, dormant since January, began to gain traction once again in the news cycle. This account tracks the main developments in the Brexit story during June and July.

Dr David Savage

торговая политика
en
Brexit Diary
27-07-2020

At the beginning of June, attention was focussed upon COVID19 and the damage it was doing to the world’s economy. Despite this unwanted distraction, the issue of the Brexit transition period, dormant since January, began to gain traction once again in the news cycle. This account tracks the main developments in the Brexit story during June and July.

Dr David Savage

торговая политика
en
EU law news: July 2020
25-07-2020

From 29 June to 24 July (further updates in 'EU Law: August 2020'), there was news related to the Union Customs Code; tariff classification of the goods; tariff quotas; preferential origin; duties, antidumping and countervailing duties; non-tariff measures, prohibitions and restrictions.

law
en
EU law news: July 2020
25-07-2020

From 29 June to 24 July (further updates in 'EU Law: August 2020'), there was news related to the Union Customs Code; tariff classification of the goods; tariff quotas; preferential origin; duties, antidumping and countervailing duties; non-tariff measures, prohibitions and restrictions.

law
en, ru
Соглашение об ассоциации между ЕС и Украиной: практические уроки реализации и влияние на таможенное законодательство Украины
25-07-2020

В статье рассматривается один из недавних соглашений об ассоциации с третьими странами, которые были заключены ЕС, а именно Соглашение об ассоциации между ЕС и Украиной (2017 г.), и, в частности, представлен опыт и практика Украины при выполнении своих обязательств по гармонизации национального таможенного законодательства с таможенным правом ЕС. В статье описываются усилия Республики Украина по модернизации национальных источников таможенного права и приводится краткое изложение правовых актов, принятых в Украине в ходе реализации Соглашения об ассоциации с ЕС. Информация, представленная в статье, описывает условия, с которыми сталкиваются предприятия, которые занимаются торговлей между Украиной и ЕС, а также импортируют товары из ЕС в Республику Украина.

Prof Dr Borys Kormych, Gediminas Valantiejus

право международное, торговая политика
en, ru
Соглашение об ассоциации между ЕС и Украиной: практические уроки реализации и влияние на таможенное законодательство Украины
25-07-2020

В статье рассматривается один из недавних соглашений об ассоциации с третьими странами, которые были заключены ЕС, а именно Соглашение об ассоциации между ЕС и Украиной (2017 г.), и, в частности, представлен опыт и практика Украины при выполнении своих обязательств по гармонизации национального таможенного законодательства с таможенным правом ЕС. В статье описываются усилия Республики Украина по модернизации национальных источников таможенного права и приводится краткое изложение правовых актов, принятых в Украине в ходе реализации Соглашения об ассоциации с ЕС. Информация, представленная в статье, описывает условия, с которыми сталкиваются предприятия, которые занимаются торговлей между Украиной и ЕС, а также импортируют товары из ЕС в Республику Украина.

Prof Dr Borys Kormych, Gediminas Valantiejus

право международное, торговая политика
en
Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law
23-07-2020

What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty, which equals to the amount of import duties or some other amount? Or may be both imposed – the payment of duties and the pecuniary penalty?

Andrius Košel

import, violations
en
Infringements and sanctions: theft of goods placed under customs supervision. CJEU case law
23-07-2020

What happens if the goods placed under customs supervision are stolen? Is that circumstance to be regarded as relieving the person in charge of the goods from related tax obligations arising from the release for free circulation? May the national legislation of an EU Member State impose a pecuniary penalty, which equals to the amount of import duties or some other amount? Or may be both imposed – the payment of duties and the pecuniary penalty?

Andrius Košel

import, violations
en
Free Trade Agreement between the EU and Vietnam
21-07-2020

The Free Trade Agreement (FTA) between the European Union and the Socialist Republic of Viet Nam will enter into force on 1 August 2020. In the article, we overview the benefits for trade it will bring, the proof of origin requirements, transitional provisions, and the application of the FTA and the Generalised System of Preferences.

Edita Trukšinienė

origin, торговая политика
en
Free Trade Agreement between the EU and Vietnam
21-07-2020

The Free Trade Agreement (FTA) between the European Union and the Socialist Republic of Viet Nam will enter into force on 1 August 2020. In the article, we overview the benefits for trade it will bring, the proof of origin requirements, transitional provisions, and the application of the FTA and the Generalised System of Preferences.

Edita Trukšinienė

origin, торговая политика
en
Sanctions for customs infringements in Germany
21-07-2020

Germany provides for criminal as well as non-criminal sanctions for customs infringements. The question whether a customs infringement is to be prosecuted as a criminal or an administrative offense depends solely on the nature of the breach and whether it was committed intentionally or recklessly/ negligently. The amount of the duties evaded is irrelevant in this context (and only taken into account in the context of the assessment of the penalty). Without intent or negligence, no sanctions can be imposed.

Dr. Gerd Schwendinger, Dr. Katja Göcke

violations
en
Sanctions for customs infringements in Germany
21-07-2020

Germany provides for criminal as well as non-criminal sanctions for customs infringements. The question whether a customs infringement is to be prosecuted as a criminal or an administrative offense depends solely on the nature of the breach and whether it was committed intentionally or recklessly/ negligently. The amount of the duties evaded is irrelevant in this context (and only taken into account in the context of the assessment of the penalty). Without intent or negligence, no sanctions can be imposed.

Dr. Gerd Schwendinger, Dr. Katja Göcke

violations
en
Processing procedures: examination of economic conditions
20-07-2020

This article is relevant for those who intend to use inward processing or outward processing customs procedures or already apply them and would like to modify their application. There are many rules and features of the procedures. Some are perhaps better known and applied, others less frequently. This time, the article will review one of the conditions for granting customs authorization for processing operations - examination of the economic conditions. This is especially relevant when it is planned not to re-export the processed product, but to release it for free circulation in the EU.

Jovita Dobrovalskienė

import
en
Processing procedures: examination of economic conditions
20-07-2020

This article is relevant for those who intend to use inward processing or outward processing customs procedures or already apply them and would like to modify their application. There are many rules and features of the procedures. Some are perhaps better known and applied, others less frequently. This time, the article will review one of the conditions for granting customs authorization for processing operations - examination of the economic conditions. This is especially relevant when it is planned not to re-export the processed product, but to release it for free circulation in the EU.

Jovita Dobrovalskienė

import
en
Verification of approved exporter's and other registrations in the EU
20-07-2020

Reader's question: „Is there a database in the EU where we could verify the approved exporter's number, whether it is valid? If not, what would you advise how to verify it?“. We answer the question and also point out the liability of the importer and of the customs broker, and provide an overview of EU databases for verification of some other customs-related registration numbers.

Enrika Naujokė

IT systems, databases, origin
en
Verification of approved exporter's and other registrations in the EU
20-07-2020

Reader's question: „Is there a database in the EU where we could verify the approved exporter's number, whether it is valid? If not, what would you advise how to verify it?“. We answer the question and also point out the liability of the importer and of the customs broker, and provide an overview of EU databases for verification of some other customs-related registration numbers.

Enrika Naujokė

IT systems, databases, origin
en
Importer Exporter Code (IEC) in India
18-07-2020

This text was inspired by the article “What you need to know about the EORI number and national differences in EU countries?” by Jovita Dobrovalskienė in the 2-nd issue of the CCRM journal. In India, there is the Importer Exporter Code (IEC) used for similar purposes as the EORI code in the EU. Its use is even more extensive – there are various export promotion schemes and other situations where the use of the IEC is mandatory.

Paresh Solanki

customs clearance
en
Importer Exporter Code (IEC) in India
18-07-2020

This text was inspired by the article “What you need to know about the EORI number and national differences in EU countries?” by Jovita Dobrovalskienė in the 2-nd issue of the CCRM journal. In India, there is the Importer Exporter Code (IEC) used for similar purposes as the EORI code in the EU. Its use is even more extensive – there are various export promotion schemes and other situations where the use of the IEC is mandatory.

Paresh Solanki

customs clearance
en
Cases in which Binding Tariff Information (BTI) ceases to be valid
08-07-2020

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Ingrida Sakalienė

classification, law
en
Cases in which Binding Tariff Information (BTI) ceases to be valid
08-07-2020

Since the statutory validity period of a BTI decision is 3 years, it would appear that all these years a trader can be sure of the accuracy of the tariff classification of goods. However, it should be recalled that the BTI decision may cease to be valid/ be annulled/ be revoked before the end of the set 3-year validity period.

Ingrida Sakalienė

classification, law
en
EU law news: June 2020
27-06-2020

Till 27th of June (further updates in 'EU Law: July 2020'), there were news related to the Union Customs Code, Brexit, tariff classification of the goods, tariff quotas, preferential origin, duties, antidumping and countervailing duties, non-tariff measures, prohibitions and restrictions.

law
en
EU law news: June 2020
27-06-2020

Till 27th of June (further updates in 'EU Law: July 2020'), there were news related to the Union Customs Code, Brexit, tariff classification of the goods, tariff quotas, preferential origin, duties, antidumping and countervailing duties, non-tariff measures, prohibitions and restrictions.

law
en
Civil penalties for contraventions - "Post Clearance" Customs Audit in the UK
24-06-2020

Civil Penalties for contraventions of Customs Law in the UK: background - why HMRC have civil penalties, maximum customs civil penalty limits, calculation and notification of penalties; the definition of what amounts to a serious error. Important points to remember: voluntary disclosure; record keeping and checking; internal reviews.

Dinesh Unadkat

violations, таможенный контроль
en
Civil penalties for contraventions - "Post Clearance" Customs Audit in the UK
24-06-2020

Civil Penalties for contraventions of Customs Law in the UK: background - why HMRC have civil penalties, maximum customs civil penalty limits, calculation and notification of penalties; the definition of what amounts to a serious error. Important points to remember: voluntary disclosure; record keeping and checking; internal reviews.

Dinesh Unadkat

violations, таможенный контроль
en, fr
Penalties for customs offences in France
18-06-2020

In France, the penalties for customs offences are all criminal in nature and are divided into misdemeanors (offences punishable by fines and custodial sentences) and contraventions (offences punishable only by fines). They vary according to the seriousness of the offence and each provides for minimum and maximum applicable penalties.

Evguenia Dereviankine, Bertrand Rager

violations
en, fr
Penalties for customs offences in France
18-06-2020

In France, the penalties for customs offences are all criminal in nature and are divided into misdemeanors (offences punishable by fines and custodial sentences) and contraventions (offences punishable only by fines). They vary according to the seriousness of the offence and each provides for minimum and maximum applicable penalties.

Evguenia Dereviankine, Bertrand Rager

violations
en
Disputes regarding legality of the EU‘s antidumping customs duties: situation and experience in EU (Lithuania)
09-06-2020

The antidumping duties, which are often imposed to protect internal market from unfair competition of foreign goods, can reach up to 100 percent of the customs value of the goods or even more when the average rate of conventional customs duties does not exceed as much as 5 per cent. For this and other reasons, the question of the possibilities of protection of the business entities, exporter‘s and importer‘s rights as well as legitimate interests in cases of application of such duties becomes critical and the possibilities of challenging them remain very important and will be discussed in this article, by analyzing judicial practice in the tax disputes in the EU courts, and, in particular, national courts in the EU Member States, namely, the Republic of Lithuania.

Dr. Gediminas Valantiejus

duties, taxes
en
Disputes regarding legality of the EU‘s antidumping customs duties: situation and experience in EU (Lithuania)
09-06-2020

The antidumping duties, which are often imposed to protect internal market from unfair competition of foreign goods, can reach up to 100 percent of the customs value of the goods or even more when the average rate of conventional customs duties does not exceed as much as 5 per cent. For this and other reasons, the question of the possibilities of protection of the business entities, exporter‘s and importer‘s rights as well as legitimate interests in cases of application of such duties becomes critical and the possibilities of challenging them remain very important and will be discussed in this article, by analyzing judicial practice in the tax disputes in the EU courts, and, in particular, national courts in the EU Member States, namely, the Republic of Lithuania.

Dr. Gediminas Valantiejus

duties, taxes
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