Latest Posts
Search for:
Author

Yassine El Bojaddaini (Netherlands)

Browsing

EU: ECJ Judgment in Case Cā€‘781/23 regarding temporary admission procedures

By and 2 Mins Read

On 12 December 2024, the European Court of Justice (ECJ) delivered a judgment in the case Cā€‘781/23, which has implications for businesses importing goods under temporary admission. The case arose from a request for a preliminary ruling from the Hƶgsta fƶrvaltningsdomstolen (Supreme Administrative Court, Sweden) and involved Malmƶ Motorrenovering AB and AllmƤnna ombudet hos Tullverket.Ā Background of the CaseĀ The central issue in this case was the interpretation of Article 251 of the Union Customs Code (UCC).…

UK: United Kingdom joins CPTPP bloc

By , , and 3 Mins Read

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 ā€“ Japan, Canada, Australia, Singapore, Mexico, Malaysia, New Zealand, Brunei, Chile, and Peru ā€“ 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…

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

By , , and 4 Mins Read

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

By , , and 2 Mins Read

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

By , and 2 Mins Read

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

By , and 2 Mins Read

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

By , and 4 Mins Read

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

By and 3 Mins Read

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

By , and 1 Min Read

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

By and 2 Mins Read

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…