May 05, 2024
Law and case law news: what shouldn't a customs professional miss?

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Customs law is the rules of the game for everyone involved in customs and international trade. These rules are not always clear and unambiguous, do not always meet the expectations of those involved and are sometimes even imprecise. This leads to difficulties in their application and forces the courts to intervene. This review contains some interesting insights and exceptional examples of legislation and court cases from Europe and around the world (Belgium, Lithuania, Bulgaria, WB, Brazil, USA, Ukraine, Israel), which have been presented at the 21th Authors’ Meeting.

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News update
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EU customs and trade news: January 2025
26-01-2025

News in week 4: International Customs Day; Heads of WCO and WTO sign agreement to boost cooperation on trade and customs matters; EU challenges China at WTO on royalties for EU high-tech sector; the full take-off of NCTS-P5 is being achieved; ICS2 - communication kit rail and road; re-launch of the negotiations for an EU-Malaysia Free Trade Agreement; updated PEM diagonal cumulation tables; CJEU dismisses an appeal in Harley-Davidson case concerning the determination of non-preferential origin; CJEU ruling on the application of the anti-dumping duty on pipe fittings; definitive anti-dumping duty on electric bicycles and lever arch mechanisms; imports of choline chloride subject to registration; and more news!

law
News update
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EU customs and trade news: January 2025
26-01-2025

News in week 4: International Customs Day; Heads of WCO and WTO sign agreement to boost cooperation on trade and customs matters; EU challenges China at WTO on royalties for EU high-tech sector; the full take-off of NCTS-P5 is being achieved; ICS2 - communication kit rail and road; re-launch of the negotiations for an EU-Malaysia Free Trade Agreement; updated PEM diagonal cumulation tables; CJEU dismisses an appeal in Harley-Davidson case concerning the determination of non-preferential origin; CJEU ruling on the application of the anti-dumping duty on pipe fittings; definitive anti-dumping duty on electric bicycles and lever arch mechanisms; imports of choline chloride subject to registration; and more news!

law
Perspective
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The long and winding road: pursuing a bad trade decision by a customs officer in the United States
23-01-2025

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

customs brokers, law
Perspective
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The long and winding road: pursuing a bad trade decision by a customs officer in the United States
23-01-2025

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

customs brokers, 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
icon
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
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