VAT package on e-commerce: Entry into force on July 1, 2021
On December 5, 2017, the Council adopted the VAT package on electronic commerce which included a directive and two regulations.... Read more
Category Archives: Customs and Trade
Non Preferential Origin – Goods produced in several countries: The European Commission recalls the importance of the economic justification of an industrial operation
All goods have a non-preferential origin, which is in a way their nationality. All international trade operators must allocate a... Read more
Restrictive measures against Iran: New developments on both sides of the Atlantic
Reminder: on 16 January 2016, the United Nations, the European Union (EU) and the United States (US) lifted nuclear-related economic... Read more
Sanitary crisis: China submits all imported products to heavy covid testing requirements
On January 17, 2021, the Chinese authorities announced the implementation of an enhanced health control protocol on goods imported into... Read more
COVID-19 Reminder: Import duties relief on certain pharmaceutical products
The global health crisis related to COVID-19 is undoubtedly having a strong impact. To facilitate the import of pharmaceutical products,... Read more
Dispute between the European Union and the United States over Airbus and Boeing suspension of retaliatory tariffs
A press release dated 5 March 2021 officially announced the suspension, at least temporary, of retaliatory tariffs on exports imposed... Read more
Brexit: Unprecedented trade agreement and restoration of customs formalities at the EU-UK border on 1 January 2021
While the transition period, following the United Kingdom’s departure from the EU last February, will end on 31 December 2020,... Read more
The CJEU requalifies royalties paid in consideration of exclusive distribution rights to avoid debate on the relation with the goods’ condition
The Court of Justice of the European Union (hereinafter “CJEU”), in a judgment dated November 19, 2020 (case C 775/19,... Read more
EU Commission Guidelines on Customs valuation
Removal of reference to domestic sale, role of the purchase order, sales under customs warehouses and treatment of royalties/licence fees ... Read more
The European Court of Justice confirms the possibility of including in the customs value of a product the cost of an intangible good designed in the EU and made available free of charge to the third party seller by the purchaser
The Court of Justice of the European Union (“ECJ“), in a judgment of 10 September 2020 (BMW Bayerische Motorenwerke AG,... Read more