August 15, 2020
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EU customs legislation means the body of legislation made up of all of the following: the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level; the Common Customs Tariff; the legislation setting up a Union system of reliefs from customs duty; international agreements containing customs provisions, insofar as they are applicable in the Union. Watch the video and learn more (practical examples provided)!

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News update
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EU customs and trade news: January 2025
19-01-2025

News in week 3: amendments to the Explanatory notes to the Combined Nomenclature - Chapter 87; EU-Chile Agreement on Trade enters into force on 1.2.2025; EU-Mexico Global Agreement modernisation; amendments relating to anti-dumping and countervailing duties on imports of various products; new VAT rates in certain EU MS; CJEU on excise duty on irregularly imported tobacco products; NCTS-P5 Final Mode 21 January 2025; CJEU on records of discharging free zone procedure; exemption with regard to the use of F-gases in blast cabinets and some other goods; updated CBAM guidance documents; list of authorities authorised to issue BOI; conditions for the use of the CHED document in certain cases.

law
News update
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EU customs and trade news: January 2025
19-01-2025

News in week 3: amendments to the Explanatory notes to the Combined Nomenclature - Chapter 87; EU-Chile Agreement on Trade enters into force on 1.2.2025; EU-Mexico Global Agreement modernisation; amendments relating to anti-dumping and countervailing duties on imports of various products; new VAT rates in certain EU MS; CJEU on excise duty on irregularly imported tobacco products; NCTS-P5 Final Mode 21 January 2025; CJEU on records of discharging free zone procedure; exemption with regard to the use of F-gases in blast cabinets and some other goods; updated CBAM guidance documents; list of authorities authorised to issue BOI; conditions for the use of the CHED document in certain cases.

law
Topic spotlight
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Criterion of financial solvency for the reduction or waiver of a comprehensive guarantee
14-01-2025

This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.

Michael Lux

duties, taxes, law
Topic spotlight
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Criterion of financial solvency for the reduction or waiver of a comprehensive guarantee
14-01-2025

This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.

Michael Lux

duties, taxes, law
Case law
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Confiscation of third-party goods in case of unintentional customs infringement: CJEU interpretation
09-01-2025

Nobody likes to be penalised - whether you are an importer, a customs broker, or just a driver taking goods across the border. The penalty is a negative consequence for any person who has committed the offence. It is clear when a person deliberately does something illegal to benefit from it. But what about those who do not intend to break the law but do so inadvertently? Do the negative consequences only affect the person who directly committed the offence? This article seeks to answer these and other questions about the penalties for customs offences in the EU.

Dr Ilona Mishchenko

violations, law
Case law
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Confiscation of third-party goods in case of unintentional customs infringement: CJEU interpretation
09-01-2025

Nobody likes to be penalised - whether you are an importer, a customs broker, or just a driver taking goods across the border. The penalty is a negative consequence for any person who has committed the offence. It is clear when a person deliberately does something illegal to benefit from it. But what about those who do not intend to break the law but do so inadvertently? Do the negative consequences only affect the person who directly committed the offence? This article seeks to answer these and other questions about the penalties for customs offences in the EU.

Dr Ilona Mishchenko

violations, law
News update
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UK customs and trade news: December 2024
02-01-2025

News in brief: UK joins CPTPP; the General Product Safety Regulation and impact on Northern Ireland; Geographical indications for 39 British food and drink products in Japan; UK Tariff 2025; countries eligible for approved exporter status; the Customs (Tariff and Miscellaneous Amendments) No. 3 and No. 4; preparations for the end of the safety and security declarations waiver; notice to exporters 2024/30; Belarus sanctions; trade remedies notices and tariff notices.

law
News update
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UK customs and trade news: December 2024
02-01-2025

News in brief: UK joins CPTPP; the General Product Safety Regulation and impact on Northern Ireland; Geographical indications for 39 British food and drink products in Japan; UK Tariff 2025; countries eligible for approved exporter status; the Customs (Tariff and Miscellaneous Amendments) No. 3 and No. 4; preparations for the end of the safety and security declarations waiver; notice to exporters 2024/30; Belarus sanctions; trade remedies notices and tariff notices.

law
News update
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EU customs and trade news: December 2024
29-12-2024

News in weeks 51 and 52: 15th package of restrictive measures against Russia and Belarus; Interim Agreement on trade between the EU and Chile; Georgia to join the Common Transit Convention; preparation for the entry into force of the Revised PEM Convention on 1 January 2025; CBAM upcoming changes at the beginning of 2025; EUDR application postponed by 12 months; new EU rules on sustainable packaging; CJEU on the interpretation of the Article 15 and Article 42(1) and (2) of the UCC; classification of facial wipes packaged for retail sale, unfilled seating bag (so-called beanbag) and hard metal sticks made of cermets; suspension of the Common Customs Tariff duties on certain products; amendments to autonomous tariff quotas; review of steel safeguard to protect EU steel industry; safeguard investigation into imports of alloys; anti-dumping duty on seamless pipes and tubes; definitive anti-dumping duty on optical fibre cables; and more news!

law
News update
icon
EU customs and trade news: December 2024
29-12-2024

News in weeks 51 and 52: 15th package of restrictive measures against Russia and Belarus; Interim Agreement on trade between the EU and Chile; Georgia to join the Common Transit Convention; preparation for the entry into force of the Revised PEM Convention on 1 January 2025; CBAM upcoming changes at the beginning of 2025; EUDR application postponed by 12 months; new EU rules on sustainable packaging; CJEU on the interpretation of the Article 15 and Article 42(1) and (2) of the UCC; classification of facial wipes packaged for retail sale, unfilled seating bag (so-called beanbag) and hard metal sticks made of cermets; suspension of the Common Customs Tariff duties on certain products; amendments to autonomous tariff quotas; review of steel safeguard to protect EU steel industry; safeguard investigation into imports of alloys; anti-dumping duty on seamless pipes and tubes; definitive anti-dumping duty on optical fibre cables; and more news!

law
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