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Sylvain Guelton (UK)

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EU: the EU-Canada Comprehensive Trade Agreement (CETA)ā€™s existence under threat by French Parliament

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On 21 March 2024, the French Senate (French Parliamentā€™s higher chamber) rejected the bill of the French government proposing to approve the EU-Canada Comprehensive Trade Agreement (CETA). For several years, the European Commission and the Canadian government negotiated a comprehensive free trade agreement, including new types of provisions on investment. It was the first ever ambitious free-trade agreement that the EU concluded with a G7 country (Japan and the UK were concluded later). The CETA…

UK: start of the public consultation on the introduction of a UK carbon border adjustment mechanism (CBAM)

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Last week, HM Revenue & Customs (HMRC) and HM Treasury launched a public consultation on the introduction of a UK carbon border adjustment mechanism (CBAM), following its announcement in December 2023. The CBAM proposal forms part of the UK governmentā€™s wider strategy to tackle carbon leakage. To achieve this it will impose a carbon price on imported goods with the aim of levelling the playing field and ensuring that imported goods are subject to a…

EU: An Introduction to the Carbon Border Adjustment Mechanism (CBAM)

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The transitional phase of the EU Carbon Border Adjustment Mechanism (“CBAM”) is now underway with the deadline for submitting the first CBAM quarterly reports having already passed on 31 January 2024 (although with an extension until the end of February).* The CBAM requires importers to report the embedded greenhouse gas emissions in carbon-intensive goods (initially aluminium, cement, iron and steel, electricity, fertilisers and hydrogen) and, from the commencement of the operational phase in 2026, purchase “CBAM…

EU: First CBAM Filings Due 31 January 2024

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The first filings under the Carbon Border Adjustment Mechanism (CBAM) must be submitted by importers by 31 January 2024. CBAM is the EU’s landmark tool that seeks to put a fair price on the carbon emitted during the production of carbon intensive goods that enter the EU. It requires importers to report ’embedded emissions’ of certain products and of electricity imported into the EU in order to ensure equivalent carbon pricing for imported and EU…

A Masquerade Ball ā€“ EPPO uncovers EUR 200M in customs duties and VAT due

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On 15 November 2023, the European Public Prosecutorā€™s Office (ā€œEPPOā€) uncovered a EUR 200M customs and VAT fraud scheme. This is yet another case of the EPPO, launched in 1 June 2021, as the first new supra-national prosecution authority in the EU. The EPPO has the power to investigate, prosecute and bring to judgment crimes against the EU budget, such as fraud, corruption or serious cross border fraud. This can also include cases on circumvention of anti-dumping…

Court of Justice of the EU allows Member States to impose significant penalties if customs duties are underpaid ā€“ even in cases of good faith

By , , and 3 Mins Read

In the Court of Justice of the EU (ā€œCJEUā€) judgment of 23 November 2023 in case C-653/22 J.P. Mali, the CJEU ruled on the EU principle of proportionality with respect to the imposition of penalties for underpayment of customs duties (including anti-dumping duties) in Member States. The case concerned Hungarian company J.P. Mali, which imported into Hungary bicycles and bicycle parts declared as originating in Taiwan. For context, both bicycles and bicycle parts originating in…

New CBAM documents released by European Commission

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Next to the CBAM implementing regulation adopted by the European Commission on 17 August 2023 regarding the reporting rules applicable during the transitional phase of the Carbon Border Adjustment Mechanism (CBAM) (please find a previous alert by our team here), the European Commission released a set of new CBAM documents in October. Ā These are in chronological order: In addition, note that the national authority designation process still is inconclusive for a number of Member States,…

Business consequences and recommendations on the tightened import ban on iron and steel imposed by the EU

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The recent amendments to the Russian iron and steel sanctions that came into effect across Europe on 30 September 2023 have had a significant impact across sectors. We previously reported on the business consequences and recommendations on the tightened restrictions in our blog post available here. Although the latest restrictions are still in their early days, it is becoming increasingly clear that cooperation between sanctions and customs teams within businesses is crucial to ensure that…

EU: Proposals envisioning most ambitious and comprehensive reform of EU Customs Union since 1968 published

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On 17 May 2023, the European Commission (the “Commission”) published a set of proposals that, according to the Commission, constitute the “most ambitious and comprehensive reform of the EU Customs Union since its establishment in 1968.” Please find our previous blogpost in which we anticipated the proposal here. The proposals now published aim to: Additionally, the proposals also intend to change the EU VAT Directive to align VAT rules with the new customs framework. This…

Creation of an EU Customs Agency and an EU Customs Data Hub?

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Introduction of an EU Customs Agency is becoming more and more tangible. This idea of a “European Customs Agency” was first proposed on 31 March 2022 by the “Wise Persons Group on Challenges Facing the Customs Union”. More recently, on 28 February 2023, during the 62nd Plenary Meeting of the Trade Contact Group set up by the European Commission, the creation of an EU Customs Authority was once again discussed alongside the introduction of an…