June 19, 2021
en lt
Place of origin of import VAT obligation (temporary admission)

Image by Markus Spiske from Pixabay

Place of origin of import VAT obligation - the final destination of the goods entering the territory of the Union or entering the economic circulation of the Union? This question was further explored and answered by the Court of Justice of the European Union.

OR

Continue reading this article

Open for free

Comments ()

News update
icon
EU customs and trade news: April 2025
13-04-2025

News in week 15: US suspended country-specific tariff rates for 90 days; Commission proposal to impose trade countermeasures against US; WTO - what is the real impact of tariffs; relief from import duties and VAT exemption on certain goods in connection with Russia's war in Ukraine; anti-dumping measures on imports of monosodium glutamate; provisional anti-dumping duty on certain flat-rolled products of iron, non-alloy steel or other alloy steel; guidance document on the application of PEM rules in 2025; new rules for safer toys - importers will have to submit digital product passports at the EU borders; EU customs data model 7.0 released; WTO marked its 30th anniversary; and more updates.

law
News update
icon
EU customs and trade news: April 2025
13-04-2025

News in week 15: US suspended country-specific tariff rates for 90 days; Commission proposal to impose trade countermeasures against US; WTO - what is the real impact of tariffs; relief from import duties and VAT exemption on certain goods in connection with Russia's war in Ukraine; anti-dumping measures on imports of monosodium glutamate; provisional anti-dumping duty on certain flat-rolled products of iron, non-alloy steel or other alloy steel; guidance document on the application of PEM rules in 2025; new rules for safer toys - importers will have to submit digital product passports at the EU borders; EU customs data model 7.0 released; WTO marked its 30th anniversary; and more updates.

law
Topic spotlight
icon
New US tariffs on Europe compound challenges for the steel and aluminium sectors
09-04-2025

The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.

Antonio Castagnini

duties, taxes
Topic spotlight
icon
New US tariffs on Europe compound challenges for the steel and aluminium sectors
09-04-2025

The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.

Antonio Castagnini

duties, taxes
News update
icon
US customs and trade news: March 2025
08-04-2025

News in brief: summary (harmonised tariff threat schedule) of recent tariff-related developments in the US; tariffs on steel and aluminium have come into force; new tariffs on imports of automobiles and certain automotive parts; amendment to tariffs on Canadian and Mexican goods; tariffs on countries importing Venezuelan oil; amendment to tariffs addressing the synthetic opioid supply chain in China; investigation into imports of timber, lumber and their derivative products; 2025 Trade Policy Agenda introduced.

law
News update
icon
US customs and trade news: March 2025
08-04-2025

News in brief: summary (harmonised tariff threat schedule) of recent tariff-related developments in the US; tariffs on steel and aluminium have come into force; new tariffs on imports of automobiles and certain automotive parts; amendment to tariffs on Canadian and Mexican goods; tariffs on countries importing Venezuelan oil; amendment to tariffs addressing the synthetic opioid supply chain in China; investigation into imports of timber, lumber and their derivative products; 2025 Trade Policy Agenda introduced.

law
Topic spotlight
icon
New US tariffs and origin of goods
06-04-2025

All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.

Mark Rowbotham

duties, taxes
Topic spotlight
icon
New US tariffs and origin of goods
06-04-2025

All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.

Mark Rowbotham

duties, taxes
Case law
icon
Local rules vs EU freedoms: Italian case law on customs representatives
06-04-2025

Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian legislation governing the activities of customs agents was compatible with EU law.

Dr Ilona Mishchenko

customs brokers, law
Case law
icon
Local rules vs EU freedoms: Italian case law on customs representatives
06-04-2025

Rules on customs representation, as part of customs law, are an exceptional competence of the EU. However, the EU lays down general provisions and leaves considerable discretion to the Member States in this area. This article examines a recent case in which the EU Court of Justice assessed whether Italian legislation governing the activities of customs agents was compatible with EU law.

Dr Ilona Mishchenko

customs brokers, law
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Login with Google Login with LinkedIn

Contact us

Thank you for report
Maximum file size 6mb
File is too large