April 24, 2021
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Klaipeda FEZ: benefits of free zones for business, activity standards

Klaipeda FEZ

We are talking to Eimantas Kiudulas, the General Director of Klaipėda Free Economic Zone Management Company, about the benefits of free zones for businesses, the differences and similarities of these zones in various countries, membership in international organizations, and the importance of compliance with international standards.

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Case law
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Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

customs clearance, restrictions, trade barriers, import
Case law
icon
Importing chemicals: CJEU rules who bears the burden of administrative work
10-07-2024

Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.

Dr David Savage

customs clearance, restrictions, trade barriers, import
Topic spotlight
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EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
21-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law, import
Topic spotlight
icon
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
21-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

law, import
Perspective
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Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

duties, taxes, valuation, import
Perspective
icon
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

duties, taxes, valuation, import
Topic spotlight
icon
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

duties, taxes, import, sustainability
Topic spotlight
icon
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

duties, taxes, import, sustainability
Case law
icon
The Zes Zollner Electronic case: exploring the scope of amending customs declarations
25-06-2023

In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which declared only half of the actual quantity of goods received, resulting in a customs infringement.

Jonas Sakalauskas

violations, import
Case law
icon
The Zes Zollner Electronic case: exploring the scope of amending customs declarations
25-06-2023

In a recent ruling, the Court of Justice (the Court) delivered its decision in the case of Zes Zollner Electronic, addressing the issue of amending customs declarations and the consequences of failing to declare the correct quantity of goods. The case involved a Romanian company, Zes Zollner Electronic (ZZE), which declared only half of the actual quantity of goods received, resulting in a customs infringement.

Jonas Sakalauskas

violations, import
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