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Overview of customs-related legal acts, case-law, notices published in the Official Journal of the EU and information published by the European Commission and the World Customs Organization. Updated weekly!
News in week 21. WCO: two new instruments adopted by the Technical Committee on Customs Valuation concerning royalties and licence fees; note on the cross-border movement of vaccines; the 5th Global AEO Conference. EU: exclusion of imports of products originating in the United Kingdom from tariff quotas; representative prices in the poultrymeat and egg sectors; anti-dumping and anti-subsidy measures on imports of various goods; relief from import duties and VAT exemption granted for goods imported to assist to deal with the migration crisis.
10.05.2021 L 182 Case C-941/19: Judgment of the Court of 10 March 2021 Samohýl group a.s. v Generální ředitelství cel regarding the tariff classification (headings 3004 and 3808) of spot-on solution for cats against infestations of fleas and ticks. Operative part of the judgment: the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that a product consisting of a solution intended for cats, which must be applied by local cutaneous route (spot-on) by means of pipettes (0,5 ml) and which contains the active substance fipronil (50 mg per pipette), and excipients, such as butylated hydroxyanisole E 320, butylated hydroxytoluene E 321, benzyl alcohol and diethylene glycol monoethyl ether, comes within tariff heading 3808 of the CN, as an ‘insecticide’, subject to the assessment by the referring court of all the facts at its disposal.
Origin of goods
12.5.2021 L 167 Commission Implementing Regulation (EU) 2021/775 of 11 May 2021 laying down the rules for the application of Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards derogations from the ‘originating products’ rules laid down in the Trade and Cooperation Agreement between the European Union and the United Kingdom of Great Britain and Northern Ireland. Article 3 of the Regulation: 'To benefit from the quotas set out in the Annex, where the preferential [tariff] treatment is claimed on the basis of a statement on origin, that statement on origin shall be drawn up in accordance with Article ORIG.19 of the Agreement and contain the following additional statement in English: ‘Origin quotas – Product originating in accordance with Annex ORIG-2A'.
10.5.2021 L 164 Decision No 1/2021 of the EU-Jordan Association Council of 15 April 2021 amending the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Hashemite Kingdom of Jordan, of the other part, by replacing Protocol 3 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2021/742]. Protocol 3 is replaced by the text set out in the Annex to this Decision. It shall apply from 1 September 2021.
Customs procedures and formalities
3.5.2021 L 152 Decision No 1/2021 of the Eu-Switzerland Joint Committee of 12 March 2021 amending Chapter III of, and Annexes I and II to, the Agreement between the European Community and the Swiss Confederation on the simplification of inspections and formalities in respect of the carriage of goods and on customs security measures. Changes are related to declarations prior to the entry and exit of goods, authorised economic operator, security and safety-related customs controls and security and safety-related risk management, etc.
3.5.2021 C 163 Judgment of the Court in Case C-7/20 VS v Hauptzollamt Münster regarding temporary importation, place where the customs debt is incurred, value added tax (VAT). Operative part of the judgment: The second subparagraph of Article 71(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that import VAT on goods subject to customs duties arises in the Member State in which it is established that an obligation imposed by EU customs legislation has not been complied with, where the goods in question, even if they have been physically introduced into the customs territory of the Union in another Member State, entered the economic network of the Union in the Member State where that finding was made.
Duty; anti-dumping and countervailing duty; other related measures
28.5.2021 L 188 Commission Implementing Regulation (EU) 2021/854 of 27 May 2021 imposing a provisional anti-dumping duty on imports of stainless steel cold-rolled flat products originating in India and Indonesia.
28.5.2021 L 188 Commission Implementing Regulation (EU) 2021/852 of 27 May 2021 amending Council Regulation (EC) No 32/2000 and Commission Regulation (EC) No 847/2006 as regards the exclusion of imports of products originating in the United Kingdom from tariff quotas.
28.5.2021 L 188 Commission Implementing Regulation (EU) 2021/851 of 26 May 2021 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin.
27.5.2021 C 199 Notice concerning a partial reopening of the investigations leading to the anti-dumping and anti-subsidy measures on imports of certain woven and/or stitched glass fibre fabrics originating in the People’s Republic of China and Egypt.
27.5.2021 L 186 Commission Implementing Decision (EU) 2021/844 of 26 May 2021 terminating the anti-subsidy proceeding concerning imports of certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Turkey.
25.5.2021 L 184 Commission Decision (EU) 2021/826 of 17 May 2021 on relief from import duties and VAT exemption granted for goods imported by Belgium as response to the assistance requested by Greece in order to deal with the migration crisis.
25.5.2021 L 183 Commission Implementing Regulation (EU) 2021/823 of 20 May 2021 imposing a definitive countervailing duty on imports of certain rainbow trout originating in Turkey following an expiry review pursuant to Article 18 of Regulation (EU) 2016/1037 of the European Parliament and of the Council.
21.5.2021 L 181 Council Decision (EU) 2021/803. The Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Norway pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union is hereby approved on behalf of the Union.
21.5.2021 L 181 The Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Norway pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions on all the tariff-rate quotas included in the EU Schedule CLXXV as a consequence of the United Kingdom’s withdrawal from the European Union.
17.5.2021 C 187 Communication from the Commission on the body authorised to issue certificates of authenticity under Implementing Regulation (EU) No 2020/1988. Commission Implementing Regulation (EU) No 481/2012 of 7 June 2012 providing for the administration of an import tariff quota for high-quality beef was repealed by Commission Delegated Regulation (EU) 2020/1987 and replaced by Commission Implementing Regulation (EU) No 2020/1988. Under Article 25 of Implementing Regulation (EU) No 2020/1988, the release into free circulation of goods imported under the quota bearing the orders numbers 09.2201, 09.2202 and 09.2203, is subject to the presentation of a certificate of authenticity.
11.5.2021 C 183 Notice of initiation of an expiry review of the anti-dumping measures applicable to imports of certain ring binder mechanisms originating in the People’s Republic of China and extended to Vietnam and Lao People’s Democratic Republic.
10.5.2021 L 162 Commission Implementing Regulation (EU) 2021/760 of 7 May 2021 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 as regards the management system of some tariff quotas with licenses and repealing Implementing Regulation (EU) 2020/991. One of the amendments: 'The authenticity certificate, issued by a competent body of Vietnam listed in Annex III, stating that the rice belongs to one of the specific varieties of fragrant rice set out for tariff quota with order number 09.4731 shall be drawn up on a form in accordance with the specimen laid down in Annex XIV.2 RICE – Part D. Origin Vietnam. The forms shall be printed and completed in English.'.
6.5.2021 C 170 Notice of the impending expiry of certain anti-dumping measures. Product sodium gluconate, CN code ex 2918 16 00, country of origin China.
5.5.2021 C 168 Notice of the impending expiry of certain anti-dumping measures. Product certain stainless steel tube and pipe butt-welding fittings, whether or not finished, CN codes ex 7307 23 10 and ex 7307 23 90, countries of origin China and Taiwan.
3.5.2021 C 161 Notice of the impending expiry of certain anti-dumping measures. Product aluminum road wheels, CN codes ex 8708 70 10 and ex 8708 70 50, country of origin China.
12.5.2021 C 187 List of customs offices empowered to handle formalities for the exportation of cultural goods, published in accordance with Article 5(2) of Council Regulation (EC) No 116/2009.
6.5.2021 L 158 Commission Implementing Regulation (EU) 2021/734 of 5 May 2021 amending Implementing Regulation (EU) 2021/521 making specific arrangements to the mechanism making certain products (COVID-19 vaccines as well as active substances) subject to the production of an export authorisation. Changes are related to certain countries and territories, and application terms.
3.5.2021 New Learning Portal for tax and customs professionals. The CusTax EU Learning Portal provides users with customs and taxation training and people development measures to establish a competitive performance advantage across Europe.
WORLD CUSTOMS ORGANIZATION
28.5.2021 The WCO Secretariat Note on the cross-border movement of vaccines enhanced with further guidance and good practices.
27.5.2021 Two New Instruments Adopted by the Technical Committee on Customs Valuation to Support Customs and Economic Operators. At its 52nd Session, held from 17 to 19 May 2021, the Technical Committee on Customs Valuation adopted two instruments (Advisory Opinions 4.18 and 24.1) concerning royalties and licence fees under Article 8.1 (c) of the WTO Customs Valuation Agreement (Agreement) and the Customs valuation treatment of imported goods bearing the buyer’s own trademark, respectively.
25.5.2021 The 5th WCO Global AEO Conference “AEO 2.0: advancing towards new horizons for sustainable and secure trade” opens in Dubai.
12.5.2021 Following Jamaica’s accession, the Revised Kyoto Convention now has 128 Contracting Parties.
12.5.2021 Successful conclusion of the 67th Session of the Harmonized System Committee. the primary focus of the meeting was to finalise the amendments to the HS 2022 Explanatory Notes in order to be published in time for the implementation of the seventh edition of the HS on 1/1/2022.
11.5.2021 Over 56,400 cultural goods seized and 67 arrests made in action involving 31 countries.