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In international trade, the policies of the government of the trading partner such as the country of destination for exports may affect the business of a company. If a company conducting international … trade believes that another member country of the World Trade Organization (WTO) is not complying with its obligations under a WTO Agreement and is creating trade barriers then what remedy is available under international trade law? Who can help a business entity in such a situation, which is beyond the jurisdiction of the home country? Is there any effective dispute resolution mechanism available under international trade law? How does it work? What are its strengths and weaknesses? What are the timelines for dispute resolution? How does it affect business environment? In this article these important aspects are explained for a better, certain, predictable, and fair international trading environment.

Customs valuation is one of the largest challenges in international trade. That is why the rules of customs valuation are set out in an international treaty. On the one hand, this is aimed at … harmonizing the valuation rules, while on the other hand, it is aimed at protecting economic operators from the arbitrariness of the authorities and, ultimately, at helping traders. Does it really work in practice, and does it serve both public and private interests in international trade? In the article, the peculiarities of customs valuation are highlighted, which are especially important to consider for those who deal with developing and least-developed countries.

Recently, the European Commission (EC) terminated the examination procedure concerning obstacles to trade applied by Mexico (see Commission implementing decision (EU) 2022/161, 3.2.2022). This … was because the dispute regarding Tequila export licenses was resolved in favour of EU exports by domestic courts in Mexico. The example reveals that exporters can cope with trade barriers in several ways: in courts, and through complaints to the EC.

Due to the non-transparent import licensing requirements in many countries, such as Turkey, India, Malaysia, Brazil, and Argentina, to mention a few, exporters are denied trade opportunities, … which these days are especially important for those who lost their export markets after Russia invaded Ukraine. The article introduces basic information on automatic and non-automatic licensing and provides practical examples of some non-transparent licensing regimes worldwide that must be considered when choosing new export markets.

Agreement Establishing the African Continental Free Trade Area (AfCFTA) was signed on 21 March 2018. The AfCFTA is the latest of many regional integration initiatives that go back to the years … prior to the colonization of Africa, of integration efforts by the colonial powers, and of initiatives by the independent African States.

In spite of recent challenges, the EU-US trading relationship is underpinned by deeply integrated economies. The European Commission website describes this relationship as defining world trade … and contributing as much as 40% to world GDP. Despite both the EU and the USA being modern developed economies, competition for global market share in addition societal changes brought about by an increase in globalisation has influenced trade policy. This has been particularly evident during the Trump presidency. This article tracks this difficult spell that we look to be emerging from and looks forward to what is hoped will be a détente in trade tensions between the two trading powerhouses on either side of the Atlantic Ocean.

A new edition of the European Commission's Compendium of customs valuation has been published. The main purpose of the Compendium is to provide support to the customs administrations of the Member … States to ensure the uniform and correct application of the principles and general provisions of customs valuation. On the other hand, business obligation is a correct declaration of the customs value of goods, so this document also benefits the business community. Let's take a brief look at how the need for such a document has evolved and what is presented in the new edition of it.

This article introduces a contemporary framework for managing compliance in the customs context that fully integrates the principal elements of customs risk and compliance management. In doing … so, it explores the manifold resources that have been developed by the World Customs Organization (WCO) and other parties that may be used by administrations to support implementation of the framework. The integrated model draws together the author’s contribution to the literature over several years and provides practitioners with a logical and inclusive methodology for managing compliance at a strategic or operational level.

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.

At present, the Russian Federation is the third most important trading partner for the European Union (EU) in terms of international trade in goods and the EU is the most important trading partner … for the Russian Federation. In addition, starting from 2012, the Russian Federation is also a member of the World Trade Organization (WTO), so its trade relations with the EU are also governed by the WTO law. Taking into account the fact that customs duties, especially trade defence duties, have a significant practical impact on the volume of international trade between the EU and the Russian Federation and on international trade business, this article discusses the legal issues of their application and possible solutions, based on the recent WTO trade dispute settlement practice.

Adam Smith, author of “The Wealth of Nations”, wrote that Customs duties have been “in use for time immemorial”. To a large extent, this assertion is correct. The practice of taxing commerce … is as old as commerce itself. And where a tax must be collected, there will be disputes over rates and methods.

This year marks the 25th anniversary of the entry into force of the WTO Customs Valuation Agreement (CVA). The Agreement seeks to tackle Customs clearance delays resulting from valuation verification … and to ensure that the Customs value of goods entering a market are properly assessed to reflect the actual price of the goods as agreed between the buyer and seller.

The International Chamber of Commerce (ICC) and the WCO have a history of long and close co-operation in the area of Customs valuation. As the institutional representative of more than 45 million … businesses in over 100 countries, ICC has been participating as an Observer in the meetings of the Technical Committee on Customs Valuation since 1979. In that time, the ICC Observer delegation has had the opportunity to explain specific aspects of commercial practice in terms of their influence on Customs valuation, as well as to engage with Customs representatives on specific technical issues. In this article, ICC highlights some of the challenges and questions arising from implementation of valuation rules, highlighting the important work of the Technical Committee.

In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review … how the provisions of WTO law in national courts have been (and are) applied in the Republic of Lithuania in tax disputes with customs authorities and what are the possibilities for relying directly on them to defend the rights and legitimate interests of the taxpayers.