On 13 January 2014 the European Commission issued a proposal[1] that would, as part of the changes which will be rolled out through the implementation of the Union Customs Code (“UCC”), remove the facility for the use of ‘first sale’ for export in European Union (“EU”). What is First Sale For Export? In international trade, there are often a number of successive sales before the goods’ clearance through Customs. For example, goods imported into the EU…
On 19 July 2013, Myanmar/Burma’s reinstatement in the EU’s Generalised System of Preferences (“EU GSP”) will take effect and apply retrospectively from 13 June 2012. All products ‘originating’ in Myanmar, except ammunition and arms, will benefit from full duty-free and quota-free access to the EU market.[1] Claims for refunds of duty paid on imports from 13 June 2012 will be possible in certain circumstances. Myanmar/Burma’s reinstatement comes less than three months after the EU’s decision…
On 11 April 2013, the European Commission published long-awaited guidance on the definition of ‘goods put up in sets for retail sale’ for the purposes of tariff classification in the C-series of the Official Journal, entitled Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale (the “Guidelines”).(1) A draft set of guidelines had been in circulation since November 2011 as an Annex to the Summary Report of…