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.

AEO and monitoring: Risk or opportunity

Your company may have had an AEO (Authorised Economic Operator) authorisation for several years now. In that case, you have already had one or more external audits by Customs. In order to successfully pass such an audit, you must be able to demonstrate to the customs auditors that you are 'in control'. To this end, you must monitor the processes to which AEO applies. Monitoring is an intensive activity and is seen by many companies as a necessary evil. Entrepreneurs are busy with doing business. In addition, "customs", let alone AEO and monitoring, is often not the "core business". However, if you understand the idea of AEO, then it is logical to want to actually comply with the AEO monitoring requirements. In this article, I will discuss the opportunities that AEO monitoring offers your company.

Sustainability in the E-commerce Market

The call for sustainability is becoming increasingly louder in the e-commerce market. This is a concept that is in constant flux, moving from a focus on recycling to the broader concept of a circular economy. In this article, I will discuss the facilities and points of attention within this theme from a fiscal perspective.

ChatGPT: A new tool for product classification(?)

Product classification is a complex process. For each product, a specific commodity code must be determined on the basis of, classification rules, notes, explanations, case law and classification regulations. This can be a time-consuming and difficult procedure, especially for companies that deal with large volumes of different products. Fortunately, a digital tool has recently become available, ChatGPT.

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'.

Customs and VAT clearance for e-commerce

The e-commerce market is growing rapidly, shrinking the distance between suppliers and consumers. With a click of a button, you can order goods from all over the world. The goods are then delivered to your home. Often, you purchase these goods with import duties and VAT included. How exactly does this work?

Trademark Infringement (Counterfeiting) and Customs: What to Do?

What actually happens when Customs encounters goods suspected of infringing trademarks, patents, designs, or other intellectual property rights? And what should be done if this happens?

Sanctions on Russia, allways pay attention!

Due to the annexation of Crimea and the current war in Ukraine, the sanctions against Russia have become more extensive in recent years (the first sanctions date back to 2014), especially in the past year. It has become increasingly difficult to do business with Russian companies. Orders are withdrawn or cannot be executed, but what if the order has already been executed and a payment will be received? Is that still allowed? Or is the payment prohibited, even though the order itself is not (or was not) sanctioned at the time of its execution?

Incoterms & Customs: common mistakes

Incoterms are delivery terms agreed upon between the buyer and the seller. Since their introduction in 1936, Incoterms have been used worldwide. They are revised every 10 years, with the most recent revision occurring in 2020. Incoterms are also important in the context of customs-related matters. For example, the term determines who is responsible for import and export formalities. Additionally, some of the elements used in calculating the customs value are dependent on the Incoterm. This article describes five common mistakes. Benefit from these insights!

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.

Who is the ‘declarant’ in the context of customs declarations?

A mistake in a declaration can happen very easily. So who is responsible when a mistake happens? The client (the represented party) or the freight forwarder (the representative)?

Inward processing procedure: avoiding double import duties

No one wants to pay import duties twice. When you import goods from third countries and process, repair, or modify them within the EU before exporting them again, you normally have to pay import duties when bringing the goods into the EU. Then, upon import into the destination country, you pay duties again. There is a way to avoid this double taxation: the customs procedure inward processing. This article explains what inward processing entails and how you can make use of this procedure.

Value and quantity of a customs authorisation

If you want to use the customs procedures inward processing, end-use, temporary admission, outward processing and customs warehousing, you need a customs authorisation. In the application for a customs authorisation, you have state the goods concerned with the corresponding value and quantity per month.

Arrival of goods by ship or aircraft: temporary storage

The Dutch seaports and airports handle millions of tonnes of goods annually. This includes not only containers and bulk goods, but also millions of small packages. These goods arrive at the ports and then continue their journey inland. The ports are the first point of entry into the EU. This means that certain customs formalities must be completed. After arrival, the goods are initially stored in a temporary storage facility. In this article, we explain what storage in a temporary storage facility entails.

Consider checking a free trade agreement!

You are always looking for opportunities to achieve the most efficient customs logistics possible, while also minimizing customs duties. There are various options available for this, such as the use of customs procedures like inward processing, customs warehousing, or outward processing. However, the opportunities of a (upcoming) Free Trade Agreement (FTA) are often overlooked.

Exporteur moet in de EU zijn gevestigd

De Nederlandse Douane maakte 1 oktober 2019 bekend dat alleen een in de EU gevestigde exporteur in de uitvoeraangifte mag worden vermeld. Vanaf 1 januari 2021 gaat de Douane hierop handhaven. De Douane heeft de ingangsdatum meerdere malen uitgesteld vanwege de coronamaatregelen, maar ook zodat het bedrijfsleven meer tijd had om zich voor te bereiden op de nieuwe situatie. De wijziging heeft grote gevolgen voor buiten de EU gevestigde partijen bij uitvoer.

Risks associated with anti-dumping duties

Customs duties, anti-dumping duties, and other levies are not only fiscal measures but also political measures. Various preferential measures that apply to certain countries are agreed upon in a trade agreement or unilaterally established by the European Union. Additionally, there are non-preferential measures. These measures, for example, prevent the dumping of certain products like bicycles or steel. Each time, it is crucial to determine exactly what the country of origin is. In other words, the non-preferential origin must be established.

Principle of ‘legal certainty’ in Customs Law

Taxes – including customs duties – are levied based on legislation. The amount of the customs duties is determined by the origin and classification of the goods. The rules for this are established in, among other things, origin protocols and the Combined Nomenclature. When it turns out retrospectively that too little has been collected and an additional charge is imposed, it is often not because the rules are unclear but because an incorrect declaration was made. However, in certain cases, it turns out that the rules were not clear at all and that the declarant believed he or she had made a correct declaration.

A mistake is easily made': AEO and Customs Criminal Law

Mendum facile, or "a mistake is easily made." This is certainly true when it comes to customs and excise matters, whereby it should be noted that some customs offenses are punishable under criminal law. Then, you are considered a suspect and are interrogated by an investigative officer.

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.