Thomas Kukanza (Belgium), Author at Import and Trade Remedies Blog

Thomas Kukanza (Belgium)

Browsing

It’s here – Expansion of obligation to maintain electronic registers of authorisations of economic operators and warehouses extends beyond goods moved under duty suspension

February 22, 2023 By Thomas Kukanza (Belgium) and Johanna Asplund (UK) 2 Mins Read

On 6 February 2023, the European Council published Council Regulation (EU) 2023/246 on the exchange of information in electronic registers in the Official Journal of the European Union. The (recast) regulation extends the obligation to maintain electronic registers relating to economic operators who move excise goods between Member States for commercial purposes from 13 February 2023. Prior to the amendment, Member States were obligated to maintain electronic registers of authorisations of economic operators and warehouses…

European Court of Justice issues judgement setting a precedent on the liability for indirect representatives for import VAT

June 7, 2022 By Thomas Kukanza (Belgium) and Jennifer F. Revis (UK) 3 Mins Read

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…