- Dossier
Moving goods in a circular business model: challenges and way ahead
Photo from WCO News
- Market: EU - European Union
- Copyright of the journal: World Customs Organisation
Photo from WCO News
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The American export control authority, the Bureau of Industry and Security, has published an updated version of “Don't let this happen to you!” - an introduction to the consequences of violating … US export control law. As a European company, you may wonder why this should concern you. This is due to the unique nature of US export control laws, which apply extraterritorially. In this overview, we provide a brief summary of some important aspects and practical examples of infringements.
Sabine van Osenbrüggen
The American export control authority, the Bureau of Industry and Security, has published an updated version of “Don't let this happen to you!” - an introduction to the consequences of violating US export control law. As a European company, you may wonder why this should concern you. This is due to the unique nature of US export control laws, which apply extraterritorially. In this overview, we provide a brief summary of some important aspects and practical examples of infringements.
Sabine van Osenbrüggen
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
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
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
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
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness … of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly environment. Exports are an important part of business, both for the national economy and for the growth and development of businesses themselves. Economic growth, especially in small countries, is driven by foreign trade, making the promotion of exports a crucial task for a country. The dynamics and development of export growth depend on the implementation of a targeted export policy by the government, and exports are a key factor of economic growth for various countries, including Lithuania.
Jonas Aleksonis , Erika Besusparienė
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly environment. Exports are an important part of business, both for the national economy and for the growth and development of businesses themselves. Economic growth, especially in small countries, is driven by foreign trade, making the promotion of exports a crucial task for a country. The dynamics and development of export growth depend on the implementation of a targeted export policy by the government, and exports are a key factor of economic growth for various countries, including Lithuania.
Jonas Aleksonis , Erika Besusparienė
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
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
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