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Frits Pasch

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EU – CJEU given another chance at clarifying the customs treatment of retroactive price adjustments

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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…

European Commission guidance: Dutch Customs’ determination of when amendments can be made to a customs declaration is too strict

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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…

European Parliament study finds that divergence in the implementation of customs rules and processes across the EU creates efficiency barriers

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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…

EU report shows broad range of penalties for customs infringements across EU Member States

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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…