On August 21, 2025, the European Union and United States unveiled their Framework on an Agreement on Reciprocal, Fair, and Balanced Trade (“Framework”). The Framework follows, and provides further detail to, the July announcement that the European Union and United States had agreed on broad terms of a trade deal. The Framework outlines the key terms of the trade deal that will be negotiated between the parties, and is a first step in a process…
The European Commission has launched a comprehensive evaluation of the EU’s Rules of Origin (RoO), which is the legal framework that determines the “economic nationality” of goods crossing These rules play a pivotal role in customs classification, eligibility under trade agreements while also supporting broader EU policy objectives. In response to shifting geopolitical dynamics and changes in the multilateral trading system, the Commission is assessing whether the current framework remains effective, relevant, and aligned with today’s global trade…
On 12 December 2024, the European Court of Justice (ECJ) delivered a judgment in the case C‑781/23, which has implications for businesses importing goods under temporary admission. The case arose from a request for a preliminary ruling from the Högsta förvaltningsdomstolen (Supreme Administrative Court, Sweden) and involved Malmö Motorrenovering AB and Allmänna ombudet hos Tullverket. Background of the Case The central issue in this case was the interpretation of Article 251 of the Union Customs Code (UCC).…
On 15 December 2024, the United Kingdom (UK) joined the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). The UK has joined the 11 existing members of the CPTPP – Japan, Canada, Australia, Singapore, Mexico, Malaysia, New Zealand, Brunei, Chile, and Peru – becoming the first non-founding member of the CPTPP and also the first European country to join the bloc. The CPTPP is a trade agreement, spanning five continents and covering almost 600 million…
In addition to minor editorial amendments, the European Commission has made the following key changes to the Customs Valuation Compendium (the “Compendium”), which serves as useful guide for the customs valuation of goods imported into the EU. The Compendium is prepared primarily for local customs authorities of the various EU Member States, but is made publicly available for interested parties. The latest version was published in April 2024. Customs valuation treatment of damaged or defective…
On 12 April 2024, the European Commission adopted the Implementing Regulation no. 2024/1071 (“Regulation”) relating to binding valuation information (“BVI”) decisions in the field of customs valuation and introducing an electronic system for binding origin information (“BOI”) and BVI decisions. The Regulation can be found here. The possibility to apply for BVI decisions from relevant EU customs authorities was introduced into EU Customs Law by Commission Delegated Regulation (EU) 2024/1072. See our earlier blog about…
Article 73 of the Union Customs Code (“UCC”) provides an easement for determining the customs value of goods, where elements of the transaction value are not quantifiable at the moment of importation. The simplification has been proven particularly useful for declaring additions to value such as assists (e.g. certain R&D related costs), royalties and license fees. Subject to an authorization from the competent customs authorities, the simplification allows for the value of these elements to…
The UK government has released its final plans for the new Border Target Operating Model (“the Model”). The Model was initially set for implementation from October this year and has now been delayed to January 2024. The UK Government has agreed to this delay of three months following input from public consultation from the private sector and stakeholders. The Model which introduces the remaining sanitary and phytosanitary controls, as well as full customs controls for…
On 31 March 2023, the UK announced that it will join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), joining 11 countries (including Mexico, Japan, Canada and Australia) across the Asia-Pacific region and becoming the first European country to do so. While the UK already has existing bi-lateral trade agreements with 9 of the 11 CPTPP countries, the biggest benefits will arise as other countries join the bloc (with applications to join by countries…
Requests for preliminary rulings made by courts of EU Member States have always been dealt with by the European Court of Justice (CJEU). National courts refer requests for preliminary rulings in cases where they require clarity on the interpretation of EU law. As such they play an important role in shaping EU customs law. Over the years the CJEU handled numerous customs cases on tariff classification, customs valuation, origin and procedural customs law. Due to…