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Esmee Kooke (Netherlands)

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On 30 April 2025, the European Court of Justice (ā€œCJEUā€œ) issued a judgment on the concept of repayment granted ā€œin errorā€ as laid down in Article 116(7) of the Union Customs Code (ā€œUCCā€œ). This article (116 (7) of the UCC) provides that if customs authorities have granted repayment or remission in error, the original customs debt shall be re-instated (insofar not time-barred). The CJEU ruled that the concept of repayment granted in ā€˜error’ should be…

On 6 May 2025, the United Kingdom (UK) and Indian Governments agreed a new ā€˜landmark’ free trade agreement (ā€œFTAā€) to increase long-term bilateral trade by Ā£25.5 billion each year and drive economic growth in both countries. The UK Government believes the FTA will result in a Ā£4.8 billion increase in UK GDP and a Ā£2.2 billion increase in UK long-term year-on-year wages. The legal text of the agreement and regulatory details must first be finalised,…

Yesterday, following the adoption of Commission implementing Regulation (EU) 2025/664, the European Commission has extended the ongoing suspension of retaliatory tariffs until 14 April 2025. These tariffs were initially adopted in 2018 (Commission Implementing Regulation (EU) 2018/886) and 2020 (Implementing regulation – 2020/502 – EN – EUR-Lex) and were supposed to reapply and come into effect tomorrow. This decision was already announced by the EU trade commissioner during a hearing at the European Parliament on…

There is never a dull moment in the ongoing trade war. With effect of 12 March 2025, the US reinstated the June 2018 Section 232 tariffs on steel and aluminum products at a rate of 25% and extended these tariffs to a larger scope of steel and aluminum products (see our prior blog post on the US Section 232 tariffs here). On 12 March 2025, the EU announced countermeasures which shall protect European businesses and…

As reported in our earlier blog here, on Monday 10 February 2025, President Trump announced that 25% tariffs will be imposed on all steel and aluminum products imported into the United States (ā€œUSā€), including from the EU and the UK which were previously subject to exclusions. These tariffs are due to come into effect on 12 March 2025. The key question now is how other jurisdictions such as the EU and the UK will retaliate. …

On 12 December, the EU Forced Labour Regulation (ā€œRegulationā€) was published in the EU Official Journal. The publication is following the EU Council’s approval of the Regulation on 19 November 2024. The text of the Regulation was approved by qualified majority with 25 EU Member States voting in favour and 2 EU Member States abstaining from voting. The Regulation was signed by the President of the European Parliament and the President of the EU Council…

This blog concerns an update of our previous blog on the extension of the definition of ā€œconsigned fromā€, to be found here. In 2023, the EU applied anti-dumping or anti-subsidy duties (together ā€œAD/AS dutiesā€) on imports of 141 products from 20 countries. The EU regularly extends these duties to imports of these products from other countries to counter circumvention.As context, to see whether AD/AS duties apply, you need to look at the non-preferential origin of…

On 23 September 2024, the European Commission published the proposal to amend the EU Combined Nomenclature (ā€œCNā€). We set our below key updates in this proposal: The declaration of goods upon import, export, or when subject to intra-Community trade statistics between EU Member States is based on the CN. This sets the customs duty rate that is applicable as well as determines how the products are handled for statistical purposes. Therefore, the CN is an…

In 2023, the EU applied anti-dumping or anti-subsidy duties (together “AD/AS duties”) on imports of 141 products from 20 countries. The EU regularly extends these duties to imports of these products from other countries to counter circumvention. As context, to see whether AD/AS duties apply, you need to look at the non-preferential origin of imported products. For example, EU AD/AS duties on Indonesian stainless steel apply on stainless steel with non-preferential origin Indonesia, regardless of…

Considering the major (positive) impact the reform of the Dutch Customs Penalty Regime will have on the activities of operators active in the Netherlands, we wanted, as the date of implementation is nearing, draw your attention on the latter. As of 1 July 2024, the new Dutch customs legislation regarding customs penalties will apply. Under the reformed legislation, operators that unintentionally submit an incorrect or incomplete customs declaration or provide incorrect or incomplete information to…