BackgroundOn March 2nd, 2026 the European Public Prosecutor’s Office (EPPO) released its 2025 Annual Report, outlining a robust approach to cross-border enforcement against intricate economic and financial crimes, including customs fraud. The Report can be found here 2025 in numbers | European Public Prosecutor’s Office. EPPO’s enforcement in numbers Spotlight on customs fraud The groundbreaking “Calypso” investigation Conclusion
On 26 March 2026, the European Parliament and the Council reached an agreement on the most comprehensive and ambitious reform of EU Customs Law since 1968. The agreement finalizes negotiations after three years since the European Commission published its draft proposal in 2023 (see our prior blog post here). The agreement sets the course for a fundamental transformation of the EU customs framework from a declaration-based system to a data-driven, risk-focused and highly digitized model.…
On 25 March 2026, the General Court delivered an important judgment in Case T‑296/25 (Lidikar), confirming that export price information provided by the customs authorities of a third country may be used by EU customs authorities when determining the customs value of imported goods under the residual method. The judgment provides practical guidance on the scope of Articles 74(3) UCC and 140 of the Implementing Regulation, particularly in post‑clearance audit cases involving alleged undervaluation. Background…
As summarized in our recent blog post, in response to recent threat of tariffs over the Greenland issue, the EU considered possible responses, including tariffs and triggering of the so-called Anti‑Coercion Instrument (“ACI”). Although these threats appear to have subsided for now, given trade volatility, usage of the ACI remains a live possibility and we wanted to provide a brief overview on the ACI and what companies can do to prepare in the event the…
Background Tensions between the United States and the European Union have intensified after President Trump announced, in a January 17, 2026, social media post that the United States will impose tariffs of 10% from February 1 and 25% from June 1 on Denmark, Finland, France, Germany, the Netherlands, Norway, Sweden, and the United Kingdom, unless a deal is reached for the “complete and total purchase of Greenland.” Tariffs Threatened by the United States The threatened…
On 13 November 2025, the European Commission confirmed that the €150 customs duty exemption (Low Value Consignment Relief) for goods purchased online from non-EU countries will be abolished. The measure is scheduled for implementation in November 2026 The reform aims to create a fairer and more transparent system for cross-border e-commerce, addressing loopholes that enable undervaluation and customs fraud. The current exemption has been criticised for giving non-EU sellers a competitive advantage and complicating enforcement.…
On 7 October 2025, the European Commission unveiled a proposal for a Regulation with reference COM(2025)726 introducing a new trade defense regime for steel imports (“Proposal”). These new measures deliver on the commitments set out in the EU Steel and Metal Action Plan of 7 March 2025 and seek to address persistent challenges of overcapacity and unfair trade practices. The measures are a result of a review of the current steel safeguard measures imposed back…
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 27 July 2025, President Trump and European Commission President Ursula von der Leyen announced a new deal on tariffs and trade between the United States and the European Union. The agreement aims to stabilize EU – U.S. trade relations and prevent a broader tariff escalation. Early reporting on and statements about the new agreement indicates that a single tariff rate of 15% will apply to most imports into the United States as well as…