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Yassine El Bojaddaini

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EU: Revisions to the Customs Valuation Compendium by the European Commission

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In addition to minor editorial amendments, the European Commission has made the following key changes to the Customs Valuation Compendium (the ā€œCompendiumā€), 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…

EU: European Commission adopts Regulation to ensure the smooth implementation of the Binding Valuation Information decisions

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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…

European Union: New European Commission Guidance on Customs Valuation Simplification under Article 73 UCC

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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…

UK: Introduction of new border model postponed

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The UK government has released its final plans for the new Border Target Operating Model (ā€œthe Modelā€). 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…

UK joins the CPTPP ā€“ biggest trade deal since Brexit

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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…

EU: Proposal for preliminary rulings in customs matters to no longer be handled by the European Court of Justice but by the lower EU General Court instead

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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…

EU: Latest EU- New Zealand Trade Negotiations

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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…

EU: ECJ rules on the correlation between EU customs duties, excise and import VAT in a smuggling case

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On 7 April 2022, the ECJ issued its decision in the case Cā€‘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…

New EU Intrastat Requirements Kick In As Of 2022

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New Intrastat requirements will enter into force as of January 2022. Intrastat is the EU’s system to track the movement of goods between countries of the EU. Authorities use the statistical data on international trade obtained with Intrastat for example when negotiating trade agreements and to monitoring of the functioning of the internal market. Specifically the new rules include two additional data points in the monthly reporting format: (i) The country of origin of the…

EU-US Trade Update: EU Suspends Retaliatory Measures

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As of November 30, 2021, a number of retaliatory measures have been suspended by the European Commission with regard to certain products originating in the US, based on Implementing Regulation (EU) 2021/2083. These measures were initially introduced on June 20, 2018, in response to US import tariffs on steel and aluminium originating from the EU. The US has meanwhile announced on October 31, 2021 that it will lift these measures under tariff rate quotas effective…