EFS, Erasmus University Rotterdam’s Post

Over the last two years a group of scholars specialized in customs valuation worked on a project called 'European Common Customs Evaluation' - an independent legal research project financed by European Commission (Hercule III program - GA 101014828) and the Alma Mater Studiorum – Università di Bologna. The project was conducted in partnership with Erasmus University Rotterdam, University of Münster, University of Valencia, and in cooperation with the Joint Research Centre (ISPRA). The results of our project are now available in an open-access publication: https://lnkd.in/eFk-WSeR The book mainly focuses on customs controls to prevent undervaluation of imported goods, but it also includes a chapter on the interplay between customs valuation and transfer pricing with a comparison between four countries on how authorities deal with the interplay in practice. My chapter on the 'Aspects of customs controls performed by the Dutch Customs Authorities' can be found here: https://lnkd.in/ea_GPsSW To conclude - stay tuned, because we are about to kick-off a new EU-project on customs valuation, so you may expect new conferences and publications soon. With Giangiacomo D'Angelo, Walter De Wit, Santiago Ibáñez Marsilla, Hans Michael Wolffgang, Federico Tarini, Benedikt Wemmer, Jorge J. Milla-Ibáñez, Rezarta Tahiraj. #customsvaluation #EuropeanUnion #statisticalvalues #customscontrols #transferpricing

🌍 Embracing Change: EU Customs Law & Multi Annual Strategic Plan (MASP) Exciting developments are underway in the world of customs regulations within the European Union! 🌐 The recent shift in the EU customs law, coupled with the introduction of the Multi Annual Strategic Plan (MASP), is reshaping the landscape for businesses across borders. 🚀 🛂 EU Customs Law Evolution: The winds of change are blowing through the EU customs framework, bringing about adjustments aimed at fostering smoother trade flows, reducing bureaucracy, and enhancing the overall efficiency of customs processes. As professionals navigating this terrain, it's crucial to stay abreast of these developments to ensure compliance and capitalize on emerging opportunities. 🗺️ Enter the Multi Annual Strategic Plan (MASP): At the heart of this transformation is the Multi Annual Strategic Plan, a roadmap designed to align customs procedures with the evolving needs of global trade. The MASP outlines a strategic vision for the coming years, emphasizing collaboration, efficiency, and adaptability in the face of dynamic international trade dynamics. 🚀 Key Impacts & Considerations: How will these changes impact your industry? Are there new opportunities to explore, or challenges to overcome? Understanding the nuances of the EU customs law shift and the MASP is not just a compliance necessity but a strategic advantage for businesses seeking to thrive in the global marketplace. 🔗 Collaborative Approach: Let's initiate a dialogue! Share your thoughts and insights on the implications of the EU customs law change and the MASP. How are you preparing your organization for these shifts, and what strategies are you considering to leverage the changes to your advantage? 💡 Looking Ahead: In times of change, informed decision-making is paramount. Stay tuned for further discussions, insights, and updates as we collectively navigate the evolving landscape of EU customs regulations. 🔍 #EUTrade #CustomsLaw #MASP #GlobalBusiness #TradeCompliance Change is inevitable, but how we respond to it defines our success. Let's embrace these changes and build a future of seamless international trade! 💬✨

Customs Law Facilitating Trade, Ensuring Compliance The essence of Vietnam’s customs law refinement lies in its dual objective: to facilitate trade and ensure rigorous state management over customs procedures. The introduction and amendment of legal documents have been guided by principles of national administrative reform—uniformity, transparency, and simplicity. These principles not only make trade operations more convenient but also tighten customs control in compliance with the law, enhancing businesses’ legal adherence. #Vietnamcustomslaw #CustomslawinVietnam

Customs & Trade alert: The Australian Parliament passes Customs 'Controlled Trials' legislation — the 'regulatory sandbox' comes ever closer The Customs Legislation Amendment (Controlled Trials and Other Measures) Bill 2022 was passed by the Australian Parliament yesterday. In our latest Customs & Trade alert, Andrew Hudson explains the path undertaken for the new legislation to pass and what it means for the trials of new trade and customs practices and technologies which will form part of the Simplified Trade System. Read more >> https://bit.ly/3PsESCu For more information on the new legislation and the Simplified Trade System, please contact a member of our Customs & Trade team below:   Andrew Hudson, Partner on 03 9321 7851 Alexander Uskhopov 文龙, Lawyer on 03 9321 7806   #RigbyCookeLawyers #melbournelawyers #customs #trade #internationaltrade #simplifiedtrade #customsreforms #customslaw #auslaw

Amended customs legislation in Latvia put to the test: key takeaways. Two years after the amended customs legislation came into force, a court judgment has finally put it to the test. The amount of evidence and supporting argumentation that must be submitted to the court to substantiate an IP rights owner’s claims has significantly increased. Customs infringement matters now take considerably longer to be resolved. Following amendments to the customs legislation, which came into force in Latvia on 1 September 2021, it was anticipated that rights holders and their legal representatives would faces challenges to effectively combat product counterfeiting and piracy. At the time, the most significant regulatory change was arguably that the courts gained jurisdiction over adjudicating IP rights infringements stemming from customs control measures with respect to possible product counterfeiting and piracy, provided that the declared value of the products in question exceeded €1,000 or their net weight exceeded 1,000 kg, and the declarant/holder of the products objected to their destruction. Two years later, a court judgment has finally put the amended customs legislation to the test. This provides an opportunity to draw practical conclusions about the new reality when dealing with large shipments and combating IP rights infringements. It is still too early to draw general conclusions about the litigation of infringement matters involving large shipments. First, it is difficult to comment on how many rights holders have decided against litigation, and why, over the past two years. Further, the number of finalized cases is far from sufficient to analyse how litigation could be streamlined. Several unanswered questions thus remain about the practical impact of the amended customs legislation. Read more: https://lnkd.in/d8rXHMQr

Would you like to stay ahead of the key points of the EU customs reform? If so, we highly recommend you attend the insightful webinar 'The State of play of the EU Customs Reform'. Date: 24 May 2024 Time: 14:00 - 15:15 CEST Venue: MS Teams The discussion on the EU Customs Reform covers several critical aspects, including the harmonisation of knowledge, the implementation of a data hub system and the advocacy of a standardised EU model. Understanding the background of EU customs law, addressing the reduction of temporary storage and clarifying indirect representation are also crucial. Concerns about global protectionist trends, streamlining IT systems and exploring specific trade agreements further enrich the discourse. These and other key issues will be raised during the webinar. The experts will explain the European Commission's proposal and inform about the discussions in the European Council. Speakers (including two CKI directors) Vanesa Hernandez Guerrero Hernandez Guerrero, Acting Head of Unit TAXUD A.2 Godfried Smit, ESC Secretary General, expert on indirect taxation and supranational law Marc Brocardi, President of ODASCE kevin shakespeare, Director of Strategic Projects and International Development at the The Institute of Export & International Trade, Chair of the Management Council of the CKC Enrika Naujokė Naujokė, CEO of CustomsClear, the European customs and trade knowledge platform. Director of the Lithuanian Customs Practitioners Association, CKI Director. Link to register https://lnkd.in/etiaVyvX For further details please contact the organisers at [email protected]. #webinar #customsknowledgeinstitute #eucustomsreform #europeanshipperscouncil #europeancommission

Yesterday,Tetiana Lysovets and me conducted the meeting of the Committee of the Association of Lawyers of Ukraine on tax and customs law - discussed customs inspections. As you know, Law 9456 resumed customs inspections from May 1, 2024. Inspections may affect enterprises, regarding which there is information: • about declaration of customs value not in full • violation of the rules of classification  • incorrect declaration relating to the country of origin. This list is not exclusive, but it is already obvious that almost any enterprise can meet these criteria. I talked about the latest court practice on these issues. Although customs inspections have not been carried out in the last two years, the courts have actively considered cases on appeal of decisions based on the results of customs inspections that were completed before the moratorium. I also talked about recent cases of our clients, in particular, how not to get into the inspection schedule if you decide not to provide customs with a response, for example, to the requirement to include royalties in the customs value.

Remember Harley-Davidson EU court case? Today, the Advocate General delivered his opinion in appeal brought by Harley-Davidson Europe Ltd against the judgment of the General Court (Case T-324/21).    The main question in this case is whether traders have right to respond to the EU’s commercial policy measures by relocating their production operations. The AG suggests that the Court (i) sets aside the judgment of the General Court, and (ii) annuls the Decision (EU) 2021/563, by which the European Commission revoked two binding origin informatio decisions issued by the Belgian authorities. To be seen whether the Court follows the AG’s opinion in that: - the economic justification of a processing or working operation only ceases to apply if its purpose is to circumvent the application of customs duties by manipulating the origin - in the case of the additional customs duty in connection with a trade dispute between States, what matters is whether the processing or working operation in question in a particular country is intended to create the deception that the product in question – not the producer – actually originates in another country, on which the EU has imposed an additional duty   - the additional customs duties are primarily intended to reduce economic activity in the country against which they are directed. By relocating production to another country, Harley-Davidson has done exactly what the additional customs duties were intended to achieve.

Global webinar "Books on Customs" - join the event next week! What is your favourite customs event of the year? For me, it's the Books on Customs global webinar! It's a wonderful way to round off the year, look back at the achievements and challenges and discuss the future with renowned experts in the field. Join us on 14 December and take advantage of this unique opportunity to meet up: - Frank Heijmann, Co-author of the book “Customs Inside Anywhere, Insights Everywhere”, which is not only about Customs today, but also about the upgrade of the current legal system of Customs’ supervision to Customs’ Supervision 2.0. - J. Mark Rowbotham, Autor of the book “Freeports and Free Zones: Operations and Regulation in the Global Economy”, which comprehensively but accessibly covers the topics of Freeports, Free Zones, etc., as well as issues such as Customs requirements, the new UK Freeport initiative. - Timothy Lyons KC, Author of the book “EU Customs Law”, which provides increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty. - José Rijo, Author of the book “Customs Law in the European Union: Legal, Doctrinal and Jurisprudential Framework”, which critically evaluates the legal instruments of the EU’s trade and customs policy. - Roberto Raya, Co-author of the book “Current Customs Law” (in Portuguese), which is a compilation of articles related to customs matters in Brazil. Mr. Raya’s part is ‘The impact of the operative part of the product on the tax classification of a commodity in customs taxation’. Learn more and register: https://lnkd.in/deqedakz #Customs #Books #EU #UK #Brazil #CustomsClear