CBAM
- Carbon Border Adjustment Mechanism – updated draft revealed
- Carbon Border Tax – Why it may have adverse impact on India’s exports to the EU
- CBAM – customs revolution in Europe
- CBAM is getting closer
- European Parliament adopts rules for carbon border adjustment mechanism (CBAM)
- European Union (EU) Carbon Border Adjustment Mechanism (CBAM) Tax
- Have your say – Reporting obligations during the transitional period of the CBAM
- The New EU Carbon Pricing Framework and Its Impact for Business
- Website European Commission Carbon Border Adjustment Mechanism
Combined Nomenclature
- Combined Nomenclature and Common Customs Tariff applicable from January 1st 2023
- Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998
- Combined Nomenclature has been updated by the European Commission and is applicable as of 1 January 2023
- Commission proposes major tariff reform for January 1st, 2028
- EU Combined Nomenclature 2023 published
Customs & VAT
- The role of “Importer of Record” (IOR) and “Exporter of records” (EOR) on VAT
- Transfer of goods with exemption from import VAT
Customs declarations
Customs valuation
- ECJ – Customs valuation based on statistical data
- EU Commission initiative to introduce binding customs valuation information (BCVI)
- EU releases draft act to introduce binding valuation decisions
- Introduction of binding information on customs valuation?
Dual Use Goods
ECJ
- Comments on C-640/21 (Zes Zollner Electronic SRL) – AG Opinion on amendment of a customs declaration where an excess quantity of goods is…
- ECJ Customs C-358/22 – Judgment – Requirement of the guarantor to pay a customs debt if the amount of duty has not been duly communicated to the debtor
- ECJ Customs C-358/22 (Bolloré logistics SA) – Judgment – Obligations on the part of the guarantor of the debtor of a customs debt
- ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers
- ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles
- ECJ Customs C-770/21 ( OGL-Food Trade Lebensmittelvertrieb) – AG Opinion – Customs valuation & concept of of related parties
- ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running system
- ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?
- Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods
EU Customs reform
- 2028 EU Customs Reforms Introduces Deemed Importer
- A comprehensive reform of EU customs law is on the horizon
- Creation of an EU Customs Agency and an EU Customs Data Hub?
- EU Customs Reform
- Customs reform: Taking the Customs Union to the next level
- Customs Union: Upcoming Commission proposals will propose far-reaching improvements for traders, as suggested by today’s ECA special…
- EU Customs Reform – European Commission Proposals
- EU customs reform proposal embraces modern approach to e-commerce
- EU Customs reform to make customs procedures more modern and efficient
- EU Customs Reform: A data-driven vision for a simpler and safer Customs Union
- EU Customs Reform: A data-driven vision for a simpler, smarter and safer Customs Union
- EU Customs reform: A VAT perspective
- EU Customs reform: Changes to the EU VAT Directive
- EU Customs Union 2028 Reforms: New Deemed Importer Role
- European Commission consultation on EU Customs Reform
- European Commission Proposes Major Reforms of the EU Customs Union
- European Commission proposes reforms of EU customs legislation
- European Union to Introduce Custom Duties for Products Cheaper than 150 EUR
- European Union: A New VAT And Customs Regime For E-Commerce Platforms
- European Union: Proposal for preliminary rulings in customs matters to be handled by lower EU General Court
- Proposal published for a European Union Customs Reform: A new central EU Customs authority with a data-driven vision for a simpler, smarter and safer Customs Union
- The European Commission announces ambitious customs reforms, including accompanying VAT measures
- The new EU Customs Union Reform
- VAT implications of proposed EU Customs Union Reform
Import Control System
- Get ready for phase 2 of Import Control System 2
- New draft legislation for ICS2 (Release2, 1 March 2023) to be published in Q4/2022
- Obligations resulting from the implementation of the second stage of the ICS2 system
- Second release of the EU’s advance cargo information system, ICS2, goes into effect on 1 March 2023
Other
- ATLAS: TARIC/EZT – Trade in goods with Madagascar
- Brussels plans to slap sanctions on Chinese companies aiding Russia
- Commission Report: Assessment of customs infringements and penalties in Member States
- Council Resolution on customs cooperation in the area of law enforcement and its contribution to the internal security of the EU
- Current ATLAS information on PEM, GGED and goods with preferential origin Israel
- Customs declaration for pallets, containers and enclosures
- Customs: new agreement to improve trade flows between the EU and Moldova enters into force on 1 November
- EU confirms duties on dumped imports of aluminium road wheels from Morocco
- EU DG Taxation & Customs Union VAT and Related Reforms 2023
- EU Export Control Guide 2022 Agenda
- EU Parliament Proposes Ban on Green Claims Based Solely on Carbon Offsetting
- EU policy on fire: DAC7, CBAM, CESOP, DAC8, ViDA, Customs Reform… what’s next?
- EU requests two WTO panels against China: trade restrictions on Lithuania and high-tech patents
- EU VAT Reform: Timeline
- EU wins World Trade Organization case on India’s tariffs on information and communication technology products
- EU-Moldova: New agreements on closer cooperation in the areas of customs and taxation
- European Union & Indonesia: EU increases actions against Indonesian imports
- European Union: VAT implications to customs agents on import
- EY VAT News – 5 June 2023
- Green light for the implementation of the “Fit for 55” Package
- Hamamatsu’s final judgment finally delivered. Now it’s the turn of the European Commission!
- ICS2 Release 2: New rules for inbound air shipments to the EU go live on 1 March 2023
- ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint
- KPMG Week in Tax: 20 – 24 March 2023
- KPMG Week in Tax: 22 – 26 May 2023
- New TARIC code Y864 to be declared in box 44 of the SAD for imports from Israel into the EU
- Next phase in new EU safety and security requirements for imports from 1 March
- Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain…
- Position paper – AmCham EU signs coalition letter on customs reform in the EU
- Proposal Council Regulation on a simplified tariff treatment for the distance sales of goods and the elimination of the customs duty relief threshold
- Public consultation on the export of cyber surveillance
- Recent amendment to UCC Implementing Act relaxes requirements supplier’s declarations for transitional rules of origin
- Removal of Vietnam from the Generalised System of Preferences (GSP) scheme
- Report shows broad range of penalties for customs infringements
- Singapore: Introduction of REX and new preference document
- This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans
- Trade in goods with the Seychelles
- Updated version (v6) of the Guidance document on Rules of Origin of the EU-Vietnam FTA has been published.
- Valid proof of origin for imports of products originating in Madagascar into the EU under the EU-ESA interim EPA from 1 January 2023
- Warning Regarding the Submission of Export Declarations in SIAES2 – Data for Security and Protection
- Changes in EU customs law and trade control regulations
- EU customs codes: 2022-2023 correlation table v3
Preferential regime
- The preferential customs origin – 7 common errors
- EU guidance: Preferential origin arrangements
- EU preferential exports to Singapore shall be covered by statements on origin made out by registered exporters as from 1 January 2023
- Preferential origin: New union code Y864 for Israel preferential origin goods
Single window for Customs
- Council adopted EU single window for customs
- EU Council adopts single window for customs
- European Council Adopts EU Single Window for Customs
UCC
- Business Europe: Contribution to the reform of the EU Union Customs Code
- EU Proposal for a Modernised Union Customs Code
- European Commission on the progress in developing the electronic systems provided for under the Union Customs Code
- Impact assessment report establishing the Union Customs Code and the European Union Customs Authority
- Proposal for a regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority
- Report from the Commission: assessment of customs infringements and penalties in Member States Union Customs Code
- UCC Work Programme Progress Report 2022
Ukraine
- Commission proposes to extend suspension of tariffs and quotas on imports from Moldova
- Common transit procedure with Ukraine
- Customs: Ukraine to join the Common Transit Convention and the Convention on the Simplification of Formalities in Trade in Goods on 1 October 2022
- EU Extends Suspension of Duties on Imports from Ukraine
- Simplified import procedure from Ukraine to the EU how does it work?
- Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States
Windsor Framework
- How the Windsor Agreement changes the Northern Ireland Protocol
- The Windsor Framework: VAT and duty implications
- Windsor Framework – EU UK Northern Ireland Protocol replacement
Wise Persons Group
