Overviews and comments

Retrospective termination of the export procedure in the EU

Patrick Nieveler Manager Customs & Excise Tax, PASANI Customs Academy , Jovita Dobrovalskienė Customs Law Manager, Muita UAB

Customs Compliance & Risk Management (CCRM) Journal, Issue 13, February / March 2022

March 20, 2022

en lt

Retrospective termination of the export procedure in the EU

Photo by Tan Kaninthanond on Unsplash

Topic: export
Tag: confirmation of export Germany

Retrospective termination of the export procedure due to Brexit: different formalities of the EU member states using the example of Lithuania and Germany. In this article, we would like to address a topic that is not entirely new but which is still frequently invoked and raises many questions. In particular, when different customs offices have different requirements for an alternative proof, uncertainty arises, and questions arise. While it is not a Brexit-specific problem, many export procedures opened to the UK still remain unsettled. The German customs administration has reacted to this with simplifications. But one thing after the other.

Copyright of the journal: CC Learning, UAB

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