Articles
Importing chemicals: CJEU rules who bears the burden of administrative work
Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed … by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.
Dr David Savage
Importing chemicals: CJEU rules who bears the burden of administrative work
Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regulation is the EU’s main instrument to protect human health and the environment from the risks that can be posed by chemicals. The legislation places a registration obligation on the importer. However, the definitions of the importer and import under the REACH legislation do not align with the customs terminology. The article demonstrates what happens when discrepancies arise.
Dr David Savage
Is payment of customs duties suspended if a dispute is brought before a court?
Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU … revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.
Dr Aistė Medelienė
Is payment of customs duties suspended if a dispute is brought before a court?
Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.
Dr Aistė Medelienė
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is … based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.
Michael Lux
EU Customs Reform: Who is the ‘importer’ and what are their responsibilities?
Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.
Michael Lux
Two lessons from case law on the origin of goods
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?
Omer Wagner
Two lessons from case law on the origin of goods
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?
Omer Wagner
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Glossary
Import procedure 42: VAT-exempt supply in EU
Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another … EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.
Import procedure 42: VAT-exempt supply in EU
Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.
