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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

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Tema: 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?

Rinka: EU - European Union
Leidinio autorinės teisės: CC Learning, UAB

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Perspective

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2024-10-27

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”.

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Perspective

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Perspective

ICC Genesis: a new approach to origin certification?

2024-08-20

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?

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origin

Non-manipulation certificate

2024-07-28

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

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