November 04, 2020
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Issues of the liability of customs brokers under the Ukrainian customs legislation

Photo by Sora Sagano on Unsplash

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

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Perspective
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EU sanctions system and the new Customs Code
27-10-2024

The topic of sanctions is of particular importance in EU Customs Law, as sanctions are relevant tools for ensuring the proper enforcement of the latter in EU Member States. In this regard, the Proposal of 17 May 2023 for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, highlights the negative effects of the lack of harmonization in terms of customs sanctions. It is emphasized therein that customs penalties vary greatly across Member States and are subject to evolution over time; in addition, the significant divergences between Member States in the application of sanctions against breaches of customs legislation can lead to a distortion of competition, loopholes and “customs shopping”.

Prof Fabrizio Vismara

violations
Perspective
icon
EU sanctions system and the new Customs Code
27-10-2024

The topic of sanctions is of particular importance in EU Customs Law, as sanctions are relevant tools for ensuring the proper enforcement of the latter in EU Member States. In this regard, the Proposal of 17 May 2023 for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, highlights the negative effects of the lack of harmonization in terms of customs sanctions. It is emphasized therein that customs penalties vary greatly across Member States and are subject to evolution over time; in addition, the significant divergences between Member States in the application of sanctions against breaches of customs legislation can lead to a distortion of competition, loopholes and “customs shopping”.

Prof Fabrizio Vismara

violations
Case law
icon
Is payment of customs duties suspended if a dispute is brought before a court?
19-05-2024

Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.

Dr Aistė Medelienė

duties, taxes, violations
Case law
icon
Is payment of customs duties suspended if a dispute is brought before a court?
19-05-2024

Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.

Dr Aistė Medelienė

duties, taxes, violations
Case law
icon
Two lessons from case law on the origin of goods
20-03-2024

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Omer Wagner

violations, origin
Case law
icon
Two lessons from case law on the origin of goods
20-03-2024

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Omer Wagner

violations, origin
Topic spotlight
icon
How to build relationship with a customs broker: Step-by-step instructions from a customs official
10-03-2024

Finding the right customs broker can be a huge problem for traders. One may seem to be "your" person, but they may misunderstand you or not listen to you. Another may not have the proper level of knowledge and so on. This article is designed to help you with this search and selection process. You will find answers to the most important questions to ask when looking for a helpful broker.

Rizwan Mahmood

customs brokers
Topic spotlight
icon
How to build relationship with a customs broker: Step-by-step instructions from a customs official
10-03-2024

Finding the right customs broker can be a huge problem for traders. One may seem to be "your" person, but they may misunderstand you or not listen to you. Another may not have the proper level of knowledge and so on. This article is designed to help you with this search and selection process. You will find answers to the most important questions to ask when looking for a helpful broker.

Rizwan Mahmood

customs brokers
Country update
icon
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
Country update
icon
The future of customs intermediaries in the UK - overview
28-01-2024

Recognising the critical role that customs intermediaries play in enabling international trade for UK businesses, the government issued a consultation that sought feedback on the concept of introducing a voluntary standard. The final phase of the consultation process concluded in August 2023. A significant consensus emerged among stakeholders on the idea of introducing a voluntary standard for customs intermediaries.

Ilona Kawka

customs brokers
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