- Case law
If the debtor is not liable to pay the customs debt, must the guarantor pay it?
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- Topic: law
- Market: EU - European Union
- Copyright of the journal: CC Learning, UAB
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News in week 5: the US launches a trade war by imposing tariffs on Mexican, Canadian and Chinese goods, and Canada announces tariffs of 25% on US goods; EU plans to impose additional tariffs … on agricultural products and fertilisers from Russia and Belarus; imports of screws without heads subject to registration; amendments to the anti-dumping exemptions for certain bicycle parts; changes to tariff quotas following the EU-Chile ITA; amendment of the Convention on a common transit procedure; Georgia accedes to two Conventions; amendments to the Explanatory notes to the Combined Nomenclature; CJEU on classification of a four-wheel vehicle with an electric motor, which has one seat; and more updates!
News in week 5: the US launches a trade war by imposing tariffs on Mexican, Canadian and Chinese goods, and Canada announces tariffs of 25% on US goods; EU plans to impose additional tariffs on agricultural products and fertilisers from Russia and Belarus; imports of screws without heads subject to registration; amendments to the anti-dumping exemptions for certain bicycle parts; changes to tariff quotas following the EU-Chile ITA; amendment of the Convention on a common transit procedure; Georgia accedes to two Conventions; amendments to the Explanatory notes to the Combined Nomenclature; CJEU on classification of a four-wheel vehicle with an electric motor, which has one seat; and more updates!
It is no secret that non-preferential origin can actually be more difficult to determine than preferential origin. The importance of non-preferential origin, in the age of new trade wars and … border-applied sustainability policies is increasing. For that reason, the recent judgement by the Court of Justice of the European Union (CJEU) in the Harley-Davidson Europe and Neovia Logistics Services International v. Commission case is particularly interesting.
Dr Anna Jerzewska
It is no secret that non-preferential origin can actually be more difficult to determine than preferential origin. The importance of non-preferential origin, in the age of new trade wars and border-applied sustainability policies is increasing. For that reason, the recent judgement by the Court of Justice of the European Union (CJEU) in the Harley-Davidson Europe and Neovia Logistics Services International v. Commission case is particularly interesting.
Dr Anna Jerzewska
In the US, the law allows an importer to contest adverse decisions on their customs entries for a number of reasons including differences in appraised value, classification and rate of duty, … exclusion from entry and refusal to pay a drawback claim. Anyone who either advises importers or directly pursues what they believe have been incorrect trade decisions made by U.S. Customs and Protection (CBP) knows that the processes can not only be frustrating but also prohibitively expensive.
Ira Reese
In the US, the law allows an importer to contest adverse decisions on their customs entries for a number of reasons including differences in appraised value, classification and rate of duty, exclusion from entry and refusal to pay a drawback claim. Anyone who either advises importers or directly pursues what they believe have been incorrect trade decisions made by U.S. Customs and Protection (CBP) knows that the processes can not only be frustrating but also prohibitively expensive.
Ira Reese
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
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
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
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
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