The deforestation regulation: What does it mean?

In the ongoing battle against deforestation and preservation of global biodiversity, the introduction of the deforestation regulation (also referred to as: EUDR) will impose new obligations from 30 December 2024. Market participants trading in specific product groups, such as palm oil, soy, cocoa, cattle, coffee, rubber and timber will have to submit a due diligence declaration, among other things. This declaration must state that their activities do not contribute towards illegal deforestation. In this article, you can read more about the obligations arising from the regulation.

Finally: The regular recovery period is going to be three years again!

The majority of import declarations are not immediately checked by Customs. On the contrary, Customs usually checks import declarations afterwards. This means that Customs usually issues an additional assessment, or an 'invitation to pay', mostly after a few months or years. However, Customs cannot recover unlimitedly. According to the Union Customs Code, the standard period for post-clearance recovery is three years, and under certain circumstances a recovery period over five years is possible.

Anti-dumping duties: retroactive application and suspended verification

You are a happy person! You have imported goods from Indonesia at a great price. You are very pleased with how the import process went, as you only had to pay import duties and there were no anti-dumping duties applicable. This would have been different if the goods had come from China, as anti-dumping duties would have been applicable applied. However, since the same goods came from Indonesia, you have no problem. Nevertheless, you are walking on thin ice, as evidenced by the case law of the Court of Justice. An anti-dumping duty can be applied retroactively. Additionally, a customs agent faces extra risks with a declaration for goods that may be subject to an anti-dumping duty if it receives the status of 'suspended verification'.

Anti-dumping duties: not always a foregone conclusion!

In certain cases, Customs imposes anti-dumping duties. These duties are designed to counteract the practice of selling products on the European market at a (too) low price. Such anti-dumping duties are established at the request of the European market, and a comprehensive procedure must be followed before the duty can be imposed. In recent years, the Court of Justice has ruled on several occasions that regulations imposing anti-dumping duties were invalid. This means that the anti-dumping duty was – retrospectively – not owed. In such cases, you must make sure to file a timely objection or request a refund.

Ten tips & tricks for a successful objection

Despite the fact that almost every company strives to make accurate customs declarations, this does not mean that Customs always agrees with the declarant. This results in thousands of objection procedures with Customs. Many objections are rejected, while some are granted. To successfully conclude an objection procedure, several legal requirements must be met. Additionally, there are various success factors that increase the chances of your objection being granted. Below, we have listed ten tips and tricks for a successful objection procedure.

The extinguishment of a customs debt: how does it work?

An "invitation to pay" may sound friendly, but you are obligated to pay the customs debt, mentioned in the invitation to pay. Customs can issue an additional assessment (which is also an invitation to pay) if you have, for instance, declared an incorrect tariff classification, customs value, or origin. If it turns out that the correction by Customs is correct, then the only thing left to do is pay! Customs can also issue an additional assessment if you, as a holder of a customs authorisation, fail to meet the conditions or obligations applicable under the relevant customs procedure. However, the additional assessment can be extinguished in some situations, meaning you might not have to pay the customs debt after all! In this article, I will explain the possibility of the extinguishment of a customs debt.