June 30, 2019
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Finland develops user-friendly duty calculator
Finnish Customs has developed an online Customs duty calculator, enabling consumers buying goods online to easily determine the amount of Customs duty and value added tax (VAT) that they more than likely have to pay to clear their goods.

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Perspective
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Discussion of the most important AI risks
19-02-2025

The EU Artificial Intelligence (AI) Act was created to manage the most important risks associated with the development and adaptation of this technology. Let’s take a look at the most discussed risks associated with AI, as identified by various internet commentators, experts and members of the public.

Dr Ramūnas Šablinskas

IT systems, databases
Perspective
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Discussion of the most important AI risks
19-02-2025

The EU Artificial Intelligence (AI) Act was created to manage the most important risks associated with the development and adaptation of this technology. Let’s take a look at the most discussed risks associated with AI, as identified by various internet commentators, experts and members of the public.

Dr Ramūnas Šablinskas

IT systems, databases
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
Overviews and comments
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On the benefits of AI for society and a use case in customs
05-01-2025

"Happy New Year!" I started a conversation with an AI assistant on the Customs website. "Happy New Year! If you have any questions about customs rules or procedures, I will be happy to help" it replied. On the last day of 2024, Lithuanian Customs in cooperation with CustomsClear, deployed the AI assistant solution for public use. It is now available to visitors of the Lithuanian Customs website at www.lrmuitine.lt. So far, it covers one topic relevant to the festive period: e-commerce. The number of topics will increase in the future.

Enrika Naujokė

IT systems, databases
Overviews and comments
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On the benefits of AI for society and a use case in customs
05-01-2025

"Happy New Year!" I started a conversation with an AI assistant on the Customs website. "Happy New Year! If you have any questions about customs rules or procedures, I will be happy to help" it replied. On the last day of 2024, Lithuanian Customs in cooperation with CustomsClear, deployed the AI assistant solution for public use. It is now available to visitors of the Lithuanian Customs website at www.lrmuitine.lt. So far, it covers one topic relevant to the festive period: e-commerce. The number of topics will increase in the future.

Enrika Naujokė

IT systems, databases
Country update
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A wild goose chase: on the Israeli 'passing-on' condition when claiming a duty refund
29-12-2024

Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.

Omer Wagner

duties, taxes, law
Country update
icon
A wild goose chase: on the Israeli 'passing-on' condition when claiming a duty refund
29-12-2024

Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.

Omer Wagner

duties, taxes, law
Case law
icon
EU regulations do not have a retroactive effect, but the measures they repeal do
10-11-2024

Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.

Dr Ilona Mishchenko

duties, taxes, law
Case law
icon
EU regulations do not have a retroactive effect, but the measures they repeal do
10-11-2024

Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.

Dr Ilona Mishchenko

duties, taxes, law
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