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Human beings are prone to making mistakes. Mistakes in customs declarations are no exception. Customs law allows them to be corrected. But it is not that simple. Does it apply to all mistakes … and to all people who make them? Read the details in the article below.

The right to be heard is well known to practitioners from various customs decisions and the Art. 22(6) of the Union Customs Code: 'Before taking a decision which would adversely affect the applicant, … the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view'. This fundamental right of the EU legal order is not just a formality - the Court of Justice of the EU (CJEU) recently annulled a regulation because it found that the European Commission had violated the importer's right to be heard during the process of adopting that regulation. It is therefore worthwhile for importers, exporters and other parties involved to take a close look at the topic and be prepared to use the right to their own advantage at EU or national level if needed.

In the European Union customs law, it is possible for an economic operator to obtain binding tariff or origin information decisions, which provide assurance about the tariff classification or … origin of goods. However, does such a customs decision always guarantee legal security just because national customs has issued a favorable decision to the trader?

An unassembled good must be classified as a complete good. For example, if you import disassembled bicycles, you still have to declare them as bicycles and pay the import duties due on the bicycles. … But maybe you could be smarter and save the import duties by declaring half of the bicycles’ parts in your name and the other half in a friend's name? In addition, perhaps it would help to place the parts under different customs procedures before releasing them for free circulation?

Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? … The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.

Biding tariff and binding origin information decisions are used in the EU and provide legal certainty to economic operators regarding the correct determination of the tariff code and origin of … their goods. What about the introduction of the same measures with regard to valuation? In the following article, we highlight some points on this topic.

Knowing how provisions of one or another customs and tax legislation are applied, protects business from financial and time losses intended for the resolution of disputes in courts. In this review … of the judgement of the Court of Justice of the European Union, we draw attention to the aspects related to excise duty and VAT debt for goods illegally imported into the EU from the third countries - whether it is extinguished together with the import duty debt.

This article looks what the ECJ decided in its recent Case C-714/20 (U.I.). In addition, the article will analyse this case in light of the previous ECJ cases on similar matters. It also touches … upon the deductibility of the import VAT by the forwarders and carriers. Finally, the article looks at the practical implications of this case for the EU, particularly the Netherlands and some other EU Member States.

On 13.06.2022, the Court of Justice of the European Union (CJEU) issued a decision in the Baltic Master case (C-599/20) on two relatively unrelated issues. The first, whether customs must establish … an objective legal relationship between the buyer and the seller in order to consider them as related persons. The second, whether customs can rely on the value of a single comparable transaction found on the national customs valuation information system (IS), denying the acceptance of the declared value of the goods (air conditioning units). In this article, we discuss interpretations provided by the CJEU; and we look forward for the national verdict of the Supreme Administrative Court of Lithuania (SACL).

Malonu, kad buvau pakviesta pasidalinti savo asmenine ekspertine nuomone Baltic Master bylos klausimu. Esu tikra, kad bylos eigą akylai seka ne tik leidinio redakcinė kolegija, bet ir Lietuvos … bei ES ir ne ES šalių muitinių atstovai, teisininkai, tarptautinio verslo specialistai, t. y., visi muitinės praktika besidomintys profesionalai.

Customs administration shall exercise due care in analysing the facts, gathering information and evidence for the use of each of the alternative methods for determining the customs value. This … includes the duty of the customs authorities to consult all the information sources and databases available to them. Are customs authorities obliged to check information systems maintained by the EU? May identical or similar imports (which have not been challenged) of the same trader be excluded? What is the period, in which identical or similar imports are considered to be ‘made at the same or around the same time’? We look at the CJEU's answers to these questions.

Customs classification rules are numerous, long and technically complex. No wonder both declarants and customs authorities seek guidance as to understanding these rules. This article outlines … the intricacies of hard and soft law aimed at facilitating the application of the classification provisions.

In business practice, the customs authorities often recover from the traders (business entities) (or sometimes – refuse to pay to these persons) various duties, charges, levies, or sanctions … administered by them, even though such recovery or refusing to pay them at the later date may be declared illegal, contrary to the EU law, e.g. by national courts. Accordingly, in such a situation the question arises whether such wrongly recovered and/or paid sums (customs duties, other charges, penalties) administered by the customs authorities in the EU Member States must be repaid together with additionally calculated interest for the period during which the person concerned was unlawfully deprived of the relevant sums of money? The article analyses how such issues should be addressed in the light of recent case law of the European Court of Justice (CJEU).

Atstovas muitinėje gali atstovauti klientą muitinėje tiesiogiai arba netiesiogiai. Pastaruoju atveju atstovas yra solidariai atsakingas už skolą muitinei. Europos Sąjungos Teisingumo Teismas … (ESTT) aktualiai išnagrinėtoje byloje atsakė į klausimą, ar netiesioginis atstovas solidariai atsako ne tik už muito, bet ir importo PVM sumokėjimą.

The problem of declaring a low value of goods and undervaluation to customs has always been relevant, and the control of determining the correct customs value has never left the sight of customs. … We provide an overview of topics and cases of the European Court of Justice explored during an international conference, which took place recently in Rotterdam.

The Court of Justice of the European Union (CJEU) examined a case, the goal of which was to clarify the tariff position that covers a runny and golden-brown product with a strong smell of vanilla, … consisting of approximately 85% ethanol, 10% water, 4.8% dry residue and having an average vanilla content of 0.5% (the Goods), and whether the Goods of such composition shall be exempt from excise duty on alcohol. The CJEU had to clarify whether the Goods are classified as vegetable extracts, extracted oleoresins or a mixture thereof. It was also necessary to comment on the interpretation of ‘flavouring’, which is not defined in either the Combined Nomenclature (CN) or Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (Directive 92/83).

‘Compliance’ with statute law has given rise to a lot of publications and debates. However, when considering compliance, it should not be forgotten that case law also influences a company’s organisation … and processes. Can you think of any court cases which are having an effect on your internal operations? Using the current proceedings on ‘reimbursement interest’ as an example, this contribution shows that court rulings can influence customs practice in companies and so it is important that you follow court proceedings from the outset. This is because even pending proceedings may enable you to earn money with customs or at least avoid throwing it away. Court judgements do not always operate to the detriment of the economic participant.

The Court of Justice of the EU has interpreted for the first time the Blocking Regulation. The ruling confirms that it is possible to terminate contracts with a US designated person without providing … reasons. However, in civil proceedings it is for the EU party to prove that, when it sought to terminate a contract, it did not seek to comply with US sanctions in the absence of an authorisation by the European Commission.