News in week 3: amendments to the Explanatory notes to the Combined Nomenclature - Chapter 87; EU-Chile Agreement on Trade enters into force on 1.2.2025; EU-Mexico Global Agreement modernisation; … amendments relating to anti-dumping and countervailing duties on imports of various products; new VAT rates in certain EU MS; CJEU on excise duty on irregularly imported tobacco products; NCTS-P5 Final Mode 21 January 2025; CJEU on records of discharging free zone procedure; exemption with regard to the use of F-gases in blast cabinets and some other goods; updated CBAM guidance documents; list of authorities authorised to issue BOI; conditions for the use of the CHED document in certain cases.

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.