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Transport services VAT exempt because already in import tax base? You will need to prove it!

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- Topic: duties, taxes valuation import
- Market: EU - European Union Asia
- Copyright of the journal: CC Learning, UAB
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In addition to the numerous sustainability-related areas assigned to customs (CBAM, EUDR, forced labor prohibition regulation, CITES, etc.), customs will soon be assigned another task – the control … of packaging compliance with sustainability requirements. Accordingly, importers themselves will have to be aware of one more regulation. Let's review the new regulation on packaging and packaging waste and the requirements set out in it.
Greta Kulikauske
In addition to the numerous sustainability-related areas assigned to customs (CBAM, EUDR, forced labor prohibition regulation, CITES, etc.), customs will soon be assigned another task – the control of packaging compliance with sustainability requirements. Accordingly, importers themselves will have to be aware of one more regulation. Let's review the new regulation on packaging and packaging waste and the requirements set out in it.
Greta Kulikauske
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
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
Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, … etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.
Omer Wagner
Overpayment of customs duties or other import duties can be a major burden for importers. There can be various reasons for overpayments, e.g. disputes over classification, valuation, origin, etc. Reclaiming these duties from customs authority can be a lengthy and expensive process. The outcome is, of course, unpredictable. In Israel, there is an additional obstacle between the importer and the refund, the so-called ‘passing-on’ condition. This is not unique to Israel, but does not exist in the EU.
Omer Wagner
Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts … and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.
Dr Ilona Mishchenko
Do EU rules have a retroactive effect? There is no clear answer to this question. It has been the subject of a number of rulings by the Court of Justice of the EU in relation to specific acts and situations. This article reviews one of the recent CJEU's judgments on this issue. It concerns the retroactive application of anti-dumping duties when they have already been repealed.
Dr Ilona Mishchenko
Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that … these supervision costs are inseparable from the goods value, and therefore dutiable.
Omer Wagner
Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that these supervision costs are inseparable from the goods value, and therefore dutiable.
Omer Wagner
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