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My BTI is withdrawn, what to do?

The correct commodity code is crucial for customs formalities, as it determines the applicable tariff, among other factors. However, determining the right code can be complex. A Binding Tariff Information (BTI) offers certainty regarding the classification of goods. It is not uncommon for a BTI to be withdrawn, for example, if the code is no longer aligned with the Combined Nomenclature (CN).

Developments in the field of CBAM: stricter calculation requirements

The European CBAM legislation seems to be well established and many companies submit their CBAM reports. Initially, emissions were mostly based on the default values published by the European Commission. However, from the third quarter of 2024 stricter requirements apply on emissions reports, with further obligations from 1 January 2025. In this article, we will discuss the most important current events and developments with regard to CBAM and what you can do if you have problems obtaining data.

The importance of an End-user statement (EUS)

An end-user statement (hereinafter: EUS) is an important document used to specify both the end user and the intended use of dual-use goods. It serves as a declaration from the buyer or recipient, confirming that the goods will be used solely for the stated purposes and not for prohibited applications.

Can the Combined Nomenclature keep up with all (technical) innovations?

Traditionally, innovations have followed one another. Nowadays, however, innovations seem to be coming at a rapid pace. Within a few years, the world can look completely different. These new innovations constantly lead to all sorts of new products. All these new products must be classified in the Combined Nomenclature. But can the Combined Nomenclature keep up with all these innovations?

Attention: The 14th package of sanctions against Russia has been adopted!

On June 24, 2024, the European Union adopted the 14th sanctions package against Russia. This package strengthens enforcement and addresses potential circumvention routes. Here is a brief overview of this sanctions package.

The BTI Database: insightful or confusing?

When you want 100% certainty about the accuracy of a commodity code, you can request a Binding Tariff Information (BTI) from Customs. In principle, the issuance of a BTI takes a maximum of 120 days from the moment Customs has accepted your application. Not only will you receive the BTI, but the data will also be included in the European BTI database. Most of the data is publicly accessible, allowing anyone to consult the BTI database. Does this provide clarity or rather confusion? Let's examine this with a few examples.

CBAM: The Transition Period

On October 1, 2023, the Carbon Border Adjustment Mechanism (CBAM) entered into force. This mechanism aims to address the carbon leakage problem and will introduce a carbon tax on certain goods imported into the European Union from third countries.

Relevant products and relevant commodities under the Deforestation Regulation

The Deforestation Regulation contains a list of relevant commodities and relevant products whereby the trade of which will be more strictly regulated to ensure that these products do not contribute to deforestation. This list is included in Annex I of the Regulation and is based on the current Combined Nomenclature (CN) as established in Implementing Regulation (EU) No 2023/2364.

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.

Determining customs value: Which transaction?

The customs value is necessary for calculating the amount of customs duties. To calculate the customs value, it is important to determine which valuation method should be used. In addition, it is necessary to determine which transaction can serve as the basis for determining the customs value. We have developed a 5-step plan for this purpose.

New sanctions: 'No re-export to russia' clause manatory for certain goods

Considering the recent election results in Russia, the sanctions legislation, which restricts trading with Russia, seems unlikely to go away any time soon. However, there are parties that demonstrably benefit from the sanction legislation. These parties are often stationed in so-called 'fallback' countries. These fallback countries are generally countries close to Russia, used to evade the sanctions.

The responsibility of the logistics service provider's under sanctions legislation

With the extensive sanctions on Russia (and consequently increased attention to them), it is becoming increasingly clear that 'awareness' of sanctions legislation is necessary. Apart from the fact that companies want to be 'compliant', it is also necessary for the continuity of the company. When sanction matters arise, a company can quickly find itself in the negative spotlight, with all the consequences that entails. Sometimes this attention is unjustified, which is evident from the case below.

Customs practice: Bankrupt and moving on!

As an employee or entrepreneur, you probably prefer to be focused on the daily business. Closing good deals, running the core business in the most efficient way and optimising the various processes. All with the aim of establishing a business with continuity. An understandable choice, but it is of great importance to pay attention to the foundation of your company as well. This is certainly the case if a company carries out customs activities.

Entrepreneurs beware! The thirteenth sanction package has been adopted!

Regulation (EU) 833/2014 has been restricting trade from the EU with Russia since the beginning of 2014. On Dec. 19, 2023, the 12th sanctions package went into force. Feb. 23, 2024, the 13th sanction package has been adopted by the EU.

Revision proposals for the UCC

The European Customs Code (UCC) will be revised! The direct trigger for revision was the advice of the 'Wise Persons Group' of March 2022. In May 2023, the legislative proposals were published and concern a revision of the UCC, a simplified approach for distance sales and the introduction of new enforcement instruments. In this contribution we will explain four proposed changes in more detail.

Significant increase in excise and consumption tax rates

The Dutch Senate is currently debating Bill No. 36,418 as part of the 2024 Tax Plan. This bill proposes an increase in the rates of various excise products, effective from 1 January 2024.

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.

Sanctions on imports

Since 2014, EU sanctions are in place to restrict trade with Russian parties. The sanctions consist of bans on the import and export of specific goods, trading with certain persons and strict monitoring of international transactions. Regulation (EU) No 833/2014 (the regulation) constitutes the basis of these sanctions. The regulation is still applicable as of 2023 and has since been supplemented and amended several times.

Customs warehouse: the benefits and obligations

In a customs warehouse, non-EU goods are stored under suspension of import duties and VAT. For the Netherlands, as a transit country, this suspension procedure is an enormous advantage. For example, goods can be transported in one consignment to the (air)port, stored in a customs warehouse and then transported to different countries of destination. This prevents double import duties and VAT. This facility also means obligations. This contribution highlights the advantages and obligations of a customs warehouse.

Carbon leakage plugged with certificates: the new CBAM regulation

The European Union has committed to significantly reducing CO2 emissions in the coming years. As part of its ambitious Fit for 55 package, the European Commission is introducing the Carbon Border Adjustment Mechanism (CBAM), marking a crucial step towards achieving this goal. In May 2023, the final CBAM Regulation was published and came into effect on 1 October 2023. In this article, we will outline the anticipated developments and their implications.

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