Due diligence: highlighting the challenges for SMEs

Eduardo Leite LLB, LLM Lawyer, Professor, Aduaneiras - Cursos e Treinamentos
23 February, 2024
en lt
Due diligence: highlighting the challenges for SMEs

Picture from WCO News

Performing due diligence can be challenging for SMEs, and regulators should take this into account when designing trade compliance programmes and initiatives.

Чтобы получить доступ к полному тексту вам нужно

Комментарии ()

Похожий контент

en
icon
EU Customs Reform: What can future Trust and Check Traders and other traders expect?
20-03-2024

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an … enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

€
trusted trader, AEO, law
en
icon
EU Customs Reform: What can future Trust and Check Traders and other traders expect?
20-03-2024

Editors' note: We are starting a series of articles on the most important legal aspects of the proposed EU Customs Reform. This article deals with the concept of 'Trust and Check Trader', an enhanced version of the 'Authorised Economic Operator' concept. The author describes the relevant part of the Impact Assessment prepared alongside the legislative proposals, the differences of treatment between future Trust and Check Traders and other economic operators, and provides an assessment of the proposed changes.

Michael Lux

€
trusted trader, AEO, law
en, lt
icon
Wise Persons Group recommendations: what is the future of EU customs?
02-05-2022

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs … Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Monika Bielskienė

trusted trader, AEO, law, e-commerce
en, lt
icon
Wise Persons Group recommendations: what is the future of EU customs?
02-05-2022

In order to stimulate 'thinking outside the box' in the EU debate on the future of the Customs Union, the European Commission has established a Wise Persons Group on Challenges Facing the Customs Union (WPG) to reflect on four key topics: e-commerce, risk management, the effective management of non-financial tasks and the future of customs governance structure. The group consists of 12 representatives of business, science and state institutions. The result of their work is presented in the report published on 31 March 2022, reviewing both the current customs situation and the origins of the systemic problems, as well as providing 10 recommendations for a major breakthrough.

Monika Bielskienė

trusted trader, AEO, law, e-commerce
en, fr, lt
icon
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues … faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

trusted trader, AEO, customs clearance, origin
en, fr, lt
icon
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

trusted trader, AEO, customs clearance, origin
en, lt
icon
AEO: a look at other countries’ programmes and mutual recognition agreements
04-02-2021

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, … following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

Jovita Dobrovalskienė

€
trusted trader, AEO
en, lt
icon
AEO: a look at other countries’ programmes and mutual recognition agreements
04-02-2021

Continuing the overview launched a year ago, we present a review of the AEO Compendium 2020 published by the World Customs Organization (WCO). There was in the previous review mentioned that, following Brexit, the EU and the United Kingdom are likely to sign an agreement on the mutual recognition of AEO programmes (which has already been signed) and that the AEO certificate will become even more desirable. We are after Brexit and before the VAT changes on low-value consignments entry in force - the number of businesses facing customs formalities is growing, as is the number of companies planning to apply for AEO status, so the topic of AEO remains important. What do we learn by reading the AEO Compendium? The compendium presents how the AEO programme has been developed in various countries over the past year, what mutual agreements have been concluded between the countries and the benefits for businesses with AEO status.

Jovita Dobrovalskienė

€
trusted trader, AEO
en
icon
AEO: Trusted Partners in India
19-09-2020

Authorised Economic Operator (AEO) certified company is acknowledged as customs’ trusted trade partner. If you choose a cooperation partner from India and plan to ask for an AEO certificate to … prove compliance with this standard, here is what you should know about the Indian AEO programme (the AEO programmes are not harmonized globally, therefore there are differences from country to country).

Minal Mehta Buch

€
trusted trader, AEO, law
en
icon
AEO: Trusted Partners in India
19-09-2020

Authorised Economic Operator (AEO) certified company is acknowledged as customs’ trusted trade partner. If you choose a cooperation partner from India and plan to ask for an AEO certificate to prove compliance with this standard, here is what you should know about the Indian AEO programme (the AEO programmes are not harmonized globally, therefore there are differences from country to country).

Minal Mehta Buch

€
trusted trader, AEO, law
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Войти Зарегистрироваться
Забыли пароль?

Согласен с Условиями использования и Политикой конфиденциальности

Напоминание пароля

Напоминание пароля отправлено
Войти используя Google Login with LinkedIn
Связаться с нами

Связаться с нами

Благодарим Вас за сообщение
Ваш электронный адрес может быть использован только для контакта по поводу вашего сообщения. Он не будет использоваться в рекламных целях.
Максимальный размер файла 6mb
Файл слишком большой