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Jennifer F. Revis

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Brexit has given rise to a significant increase in customs representation in the EU and more particularly for non-EU established entities. Many UK companies, who no longer qualify as established in the EU, were required to appoint indirect representatives to import goods on their behalf into the EU market. Indirect representation means that the party clearing the goods and submitting the declaration is jointly liable for the content of the declaration and the customs debt…

The UK government has introduced a bill to help bring into force the UK-Australia and the UK-New Zealand Free Trade Agreements (“FTAs”). The bill is a key step in ratifying the FTAs but before they come into force, Parliament must scrutinise the FTAs, agree the bill and pass secondary legislation to make the changes required to the UK’s procurement regime to meet the terms of the FTAs. The FTAs will remove tariffs on all goods…

In 2014, Ukraine and the EU signed a free-trade agreement in the form of an Association Agreement that contains a Title IV which relates to trade and trade related matters and has been applied since 1 January 2016. Article 29 of the Association Agreement provides for the progressive elimination of customs duties in accordance with the schedules included in the agreement and envisages the possibility to accelerate and broaden such elimination. Following a request of Ukraine,…

The Customs Expert Group of the European Commission’s DG TAXUD on ‘Import and Export formalities’ met on 16 March 2022. The minutes of the meeting have been released on 25 April 2022. Several topics were discussed, notably the following subjects: The new guidance on the Interpretation of Article 173 of the Union Customs Code (UCC) on the amendment of the customs declarations: in this guidance, it will be reminded that the customs declaration should reflect…

Representatives of the EU and New Zealand held negotiations from 14 to 31 March 2022, discussing most areas of the future free trade agreement between the jurisdictions. According to a two-pager published by the European Commission, EU’s request to be exempt from New Zealand’s import customs fees is the only outstanding element in the text as far as the topic “Trade in goods” is concerned. Various items remain open in respect of Rules of Origin…

On 7 April 2022, the ECJ issued its decision in the case C‑489/20 (UB vs Kauno teritorinė muitinė). UB arranged the unlawful introduction of cigarettes from Belarus to Lithuania. In September 2016, 6000 packages of cigarettes were thrown across the State border to be picked by vehicle on the other side. Lithuanian border officials managed to detain the vehicle carrying the cigarettes that same day. In addition to the penalty order imposed on UB and…

On 21 September 2021, the European Commission published its proposal for a new EU scheme of generalised preferences, also called GSP. The GSP provides preferential access for products to the EU market originating in developing countries without the need for these countries to open their markets to EU exports in exchange. This preference shall be granted in accordance with the “Enabling Clause” set in Article 2a of the General Agreement on Tariff and Trade (GATT),…

On 31st of March 2022, the Wise Persons on Challenges Facing the Customs Union (WPG) released its report on the future of the EU customs union. The WPG has been appointed by the Commissioner Gentiloni to reflect on the development of innovative ideas and concepts. This report aims to contribute to a general inter-institutional debate on the future of the customs union. With the complexification of supply chains, the digitisation of the economy and the…

The UK’s Plastic Packaging Tax (“PPT”) becomes effective on 1 April 2022 and applies to plastic packaging in the UK that contains less than 30% recycled plastic content at a rate of £200 per metric tonne. You can access our recent webinar on PPT here. The tax is aimed at encouraging the use of more sustainable plastic packaging, increasing the use of recycled plastic and helping to reduce plastic waste. The PPT has been promoted by…

Recently, the European Commission launched a survey on the overhaul of EU rules governing e-commerce transactions from third countries from a customs and taxation perspective. The survey address issues related to both customs, VAT and excise duties. The survey states that whilst digitalisation of the economy and the increasing role of e-commerce offers a great potential for consumers and traders, it also present challenges. In addition, COVID-19 has increased the level of e-commerce import volumes…