Search for:

Tariffs. Customs. Trade Remedies

Author

Thomas Kukanza (Belgium)

Browsing

The EU Releases Draft Act to Introduce Binding Valuation Decisions

By , , and 1 Min Read

In November we reported that the European Commission announced plans to include binding valuation information (“BVI”) decisions in its customs legislation. The Commission has published the draft Delegated Regulation and obtained feedback from a public consultation, which ended on 18 January 2023. The Commission describes this move as the completion of an already well-established legal and operational framework for issuing decisions relating to binding tariff classification information (“BTI”) and binding origin information (“BOI”). The aim…

Here’s the latest – all excise duty transactions in the EU moved to a fully electronic system on 13 February 2023[1]

By and 2 Mins Read

In line with what we previously reported[1] regarding the expanded obligation to maintain electronic registers, a series of new rules were rolled out on 13 February 2023 which will make the taxation of alcohol, tobacco and energy products fully paperless across the EU. They are part of a wider expansion of the common excise duty provisions in the EU. The aim of this new standardised electronic system is to alleviate some of the rigorous procedures…

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

By and 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

By and 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…