Case law

Two lessons from case law on the origin of goods

Omer Wagner Advocate

Customs Compliance & Risk Management (CCRM) Journal, Issue 25, February / March 2024

March 20, 2024

en lt

Two lessons from case law on the origin of goods

Adobe Stock

Topic: violations origin

Editors' note: The recent 20th Authors' Meeting dealt with issues of origin for customs purposes. At this meeting, the author presented two Israeli court cases - one concerning an unauthorised person signing the certificate of preferential origin and the other concerning whether pistachios originated in Iran or Turkey (non-preferential origin for the application of prohibitions). The cases are not necessarily new, but they deal with relevant questions: What happens if the proof of preferential origin is signed by an unauthorised person? Can the authorisation be granted retrospectively? Is the 'statistical and reasonableness check' sufficient for customs to reject the declared non-preferential origin of the goods?

Market: EU - European Union
Copyright of the journal: CC Learning, UAB

OR

Continue reading this article

Login

or

Sign up

Open for free

Comments ()

Similar content

Perspective

EU sanctions system and the new Customs Code

27-10-2024

The topic of sanctions is of particular importance in EU Customs Law, as sanctions are relevant tools for ensuring the proper enforcement of the latter in EU Member States. In this regard, the … Proposal of 17 May 2023 for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No. 952/2013, highlights the negative effects of the lack of harmonization in terms of customs sanctions. It is emphasized therein that customs penalties vary greatly across Member States and are subject to evolution over time; in addition, the significant divergences between Member States in the application of sanctions against breaches of customs legislation can lead to a distortion of competition, loopholes and “customs shopping”.

Prof Fabrizio Vismara

€

violations

Perspective

EU sanctions system and the new Customs Code

27-10-2024

The topic of sanctions is of particular importance in EU Customs Law, as sanctions are relevant tools for ensuring the proper enforcement of the latter in EU Member States. In this regard, the Proposal of 17 May 2023 for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No. 952/2013, highlights the negative effects of the lack of harmonization in terms of customs sanctions. It is emphasized therein that customs penalties vary greatly across Member States and are subject to evolution over time; in addition, the significant divergences between Member States in the application of sanctions against breaches of customs legislation can lead to a distortion of competition, loopholes and “customs shopping”.

Prof Fabrizio Vismara

€

violations

Perspective

ICC Genesis: a new approach to origin certification?

20-08-2024

The International Chamber of Commerce (ICC) has recently, after several pilots (amongst others in the Netherlands), launched an online tool for the verification of preferential origin statements. … The tool is named Genesis, after the ancient Greek word for origin, which is also the name of the first book of the Holy Bible and one of the world’s most popular progressive rock bands. So the obvious questions are: how progressive is this tool and does it rock?

Bert Van Leeuwen

€

origin, IT systems, databases

Perspective

ICC Genesis: a new approach to origin certification?

20-08-2024

The International Chamber of Commerce (ICC) has recently, after several pilots (amongst others in the Netherlands), launched an online tool for the verification of preferential origin statements. The tool is named Genesis, after the ancient Greek word for origin, which is also the name of the first book of the Holy Bible and one of the world’s most popular progressive rock bands. So the obvious questions are: how progressive is this tool and does it rock?

Bert Van Leeuwen

€

origin, IT systems, databases

Non-manipulation certificate

28-07-2024

Non-manipulation certificate is a document required when goods of preferential origin are unloaded, stored and/or subjected to treatments necessary to maintain the goods in a third country while … being shipped from the country of dispatch to the country of destination.

origin

Non-manipulation certificate

28-07-2024

Non-manipulation certificate is a document required when goods of preferential origin are unloaded, stored and/or subjected to treatments necessary to maintain the goods in a third country while being shipped from the country of dispatch to the country of destination.

origin

Case law

Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin

24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This … case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

€

origin

Case law

Harley-Davidson v. Commission update: relocating production to avoid retaliatory tariffs is economically justified for the determination of non-preferential origin

24-06-2024

On May 30, 2024, the Advocate General (AG) of the Court of Justice of the European Union (CJEU) issued a very interesting opinion in the case Harley-Davidson v. Commission (C-297/23 P). This case, currently awaiting a final decision by the CJEU, holds substantial implications for importers needing to determine the non-preferential origin of goods within the EU.

LL.M. Khalid Abdullah

€

origin

Country update

Introduction of advance rulings system in Côte d’Ivoire

14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for … Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

€

classification, origin

Country update

Introduction of advance rulings system in Côte d’Ivoire

14-06-2024

In 2023, Côte d’Ivoire introduced a new and modern system of advance customs rulings. This development followed two workshops organised in Côte d’Ivoire in May 2023 with the German Alliance for Trade Facilitation and under the aegis of the EU-WCO Programme for the Harmonized System in Africa funded by the EU. The workshops were part of a wider capacity-building programme to support Côte d’Ivoire in meeting its WTO Trade Facilitation Agreement obligations - in particular, Article 3 of the TFA which requires signatory parties to provide an option to apply advance rulings on origin and classification.

Segba Jean Soro

€

classification, origin

Contact us

Contact us

Thank you for report

Maximum file size 6mb

File is too large

Confirm selected Confirm all