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Frits Pasch (Netherlands)

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On 12 June 2024, the European Commission proposed provisional countervailing duties for imports into the European Union (“EU”) of new battery electric vehicles designed for the transport of persons (“EVs”) originating from the People’s Republic of China. The pre-disclosure of the European Commissionā€™s proposal is published here. This pre-disclosure follows from the anti-subsidy investigation concerning EVs from the People’s Republic of China. Find our previous blogpost on that investigation here. The products in the scope…

Uncertainty reigns over the impact of post-entry adjustments of provisional customs values, mainly in the context of retroactive transfer pricing adjustments. Part of this uncertainty stems from the landmark Hamamatsu case (C-529/16) of 20 December 2017. Though the Court of Justice of the European Union (“CJEU”) had the chance to provide more clarity on the customs treatment of retroactive transfer pricing adjustments, the outcome only provided partial guidance while leaving room for altering interpretations among…

A declarant may ask for a change to certain of the data elements in a customs declaration in accordance with Article 173 Union Customs Code (“UCC”), which is applicable to customs declarations that have already been accepted by customs. The Dutch Customs Authorities (“DCA”), however, apply a very strict application of Article 173 UCC, stating that amendments are only allowed if the amendments are required by customs legislation. This position taken by the DCA deviates…

Although the formal requirements for bringing goods into the Customs Union of the EU are largely harmonised by EU customs legislation, authorisation procedures for bringing goods into the Union vary per Member State. The Think Tank of the European Parliament has conducted a study into the authorisation procedures of the various Member States for entry of goods into the EU, which was published on 19 December 2022. While the Think Tank acknowledges the need for…

The Union Customs Code (UCC) harmonizes the customs laws of the European Union. The UCC stipulates that Member States must impose penalties for failing to comply with customs legislation, and that these penalties must be efficient, proportionate, and dissuasive. Member States must notify the Commission of the penalties that they apply to various acts of non-compliance and of any subsequent amendments to those penalties (if applicable). The UCC therefore gives the Member States the freedom…