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In the field of mechanical engineering, there is a problem. More specifically, the experts in customs at each company. The different parts of these companies can work well together and share important information for daily business, but the customs tariff is and will continue to be a problem. People often talk about the customs tariff in general because they don't know much about it and there aren't many ways to learn more. This is also one reason why ERP master data for international trade isn't always kept up to date. Chapters 84 and 85 of the customs tariff are the most important for mechanical engineering. Because people often don't have enough in-depth technical knowledge. I don't just bring that, of course. The main way I got it was through my work in the private sector. Even now, there is still a lot to learn. In this blog post, we try to give an overview of these two chapters and go into some of them in more depth. Chapter 84 classifies nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. Chapter 84 contains about 86 headings. Chapter 85 classifies "Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles". Chapter 85 contains about 48 headings. So, in total, there are about 134 headings, making the classification of these Chapters particularly tricky. Definition of the word "machinery" What does the term "machinery" mean in the customs tariff? It's straightforward. According to HS note 5 to section XVI, the tariff defines "machinery" in terms of its function, as it is described in the wordings under the first four digits (also known as the "HS heading") of the customs tariff number. For example, for a "diaphragm pump," we look first in chapters 84 and 85 at the 4-digit tariff number level for the appropriate functional description. We use the web browser's search function to find it. We open Chapter 84 and type in the word "pump." A summary of HS headings 8412 to 8415 About motors and pumps The term "pump" appears in the heading "8413 - Pumps for liquids, whether or not equipped with a measuring device; liquid elevators." Even if the diaphragm pump is not specifically mentioned, it still represents a "pump for liquids." Then we look to see if there are any exclusions from this chapter. We use the notes from Section XVI for this (see chapter below) What now for machines with multiple functions? There is no alternative text for this image. We ask the following questions, using the diaphragm pump as an example: What if this diaphragm pump is outfitted with various components such as valves or an electric motor? Valves, for example, are mentioned in HS heading 8481, and electric motors in HS heading 8501. Which heading should we use in this situation? Note 3 to Section XVI explains this. We must determine the main function of machines composed of various components that form a whole and for which there are separate headings in the customs tariff. When we look at the diaphragm pump, we see that the main function is clearly covered by the tariff text at 8413 "Pumps for liquids (...)." The other components are simply parts of the overall pump. If the valves and/or electric motor are sold separately as spare parts and shipped separately from the machine, they are of course classified under their intended headings as well. The (exclusion) notes to section XVI are at the heart of chapters 84 and 85. Before we look at the headings of chapters 84 and 85, we ask ourselves if if the machine or spare part even belongs in one of those two chapters. The first note of section XVI, to which both chapters 84 and 85 belong, and the first notes of both chapters are devoted to spare parts that are not classified in these chapters. The mechanical engineering industry may be affected by the following exclusions: Plastic (3926), rubber (4010), or textile conveyor and transmission belts (5910) plastic (3926) or rubber (4016) seals machine parts made entirely of EPDM, NBR, SBR (4016) pipe fittings primarily made of steel (7307) or plastic (3917) simple plastic pipes (3917) or steel pipes (7303-7306), not manufactured as an assembly steel chains (7315) steel bolts, nuts, cotter pins, washers (7318) or plastics (3926) steel (helical) springs (7320) machine interchangeable tools (8207) non-electric hand tools with a steel working part, such as grease guns (chapter 82) metal tubing that is flexible (8307) Flow metres and pressure gauges are examples of measuring instruments that belong in chapter 90. machine parts made of ceramic (6909) brushes as machine components (9603) Other machine parts classification After reviewing the above-mentioned exclusion notes, the question of what else should be considered machine parts or spare parts remains. Note 2 to Section XVI describes them, but in such a convoluted manner that I almost don't understand it. As a result, here it is in layman's terms. Classification under a separate HS heading in chapter 84, 85, or 90: Purchased components from a supplier with "own" functionalities heading 8481 valve If a machine part is mentioned by a heading in chapter 84 or 85, I classify it there rather than in the manufactured machine's (sub)heading (at the 6-digit level). For example, coffee machine valves fall under heading 8481 rather than 8516.90. We recommend going through all of the headings once and marking what is relevant for yourself. If you buy electrical parts or components with "own intelligence" or functionalities from a supplier who specialises in this field, you will typically find them under a specific heading in chapters 84, 85, or 90. Components manufactured according to CAD drawings are classified in the corresponding (sub)heading of machine parts. A CAD drawing example So, what's left? Typically, stamped or injection-moulded parts are purchased from a corresponding supplier based on a CAD drawing. These will only fit into the machine for which they are designed. These components must be assigned to the appropriate "part (sub)headings." For example, an injection-molded housing part of a coffee machine falls under subheading 8516.90, whereas the finished appliance falls under 8516.71. Classification within the relevant material chapter: Stamped and injection moulded general, regular geometrical parts Even if they were manufactured according to drawings, stamped and injection-molded parts with regular shapes such as rectangles, profiles, roundels, and the like are not considered "suitable for use solely or principally with a particular kind of machine." These components are classified in the corresponding material chapter. Plastics (Chapter 39) rubber (chapter 40) steel (Chapter 73) A well-informed layperson should be able to tell without much research whether a machine part is considered suitable for use solely or primarily with a specific type of machine. Which machine technical data are required for proper classification? I still need to determine the remaining local digits of the customs tariff number, i.e. the so-called subheadings, after I found a heading for the machines in chapters 84 and 85. It is important to understand the machine's technical specifications. This may be difficult, especially with supplier machines, if data sheets are missing from the ERP system (I can tell you a thing or two about it). Aside from the machine's functionality, which I need to know for almost every number, the following parameters are required: steam turbines (8406): power in MW internal combustion engines (8407): cylinder capacity in cm3 hydraulic turbines (8410): power in kW turbojet engines (8411): thrust in kN, power in kW electric motors (8501): output in W and kVA electric generating sets (8502): output in kVA electric transformers (8504): power handling capacity in W electric resistors Electric incandescent lamps and discharge lamps, LED lamps (8539): power in W, voltage in V electric cables (8544): voltage in V

More updates from the Offical Journal of the EU, DG TAXUD and DG Trade - essential for any customs and global trade professional. Access all trade Intelligence here: https://www.customsmanager.org/customs-global-trade-blog Content Summary of the UN Guidance on Overcompliance with Unilateral Sanctions Implementation of EU sanctions against Russia: Commission adopts proposal for “maintenance and alignment” package. ADD on imports of aluminium road vehicles from Morocco This Tuesday: 2nd Joint EU-US Stakeholder Outreach on Dual Use Export Controls Commission sets in motion the process for Ukraine to join the Common Transit Use Transit effectively, efficiently & compliantly - Guide Customs Transit: What is NCTS, and how do businesses use it? Benefits of the EU South Korea FTA EU VAT Experts requested Sanctions Summary of the UN Guidance on Overcompliance with Unilateral Sanctions The UN Special Rapporteur has published guidance on the detrimental effects of unilateral over-compliance. We summarise and simplify the report. Read here EU Sanctions against Russia Implementation of EU sanctions against Russia: Commission adopts proposal for “maintenance and alignment” package. Summary: The European Commission has adopted a joint proposal for a new package of measures to maintain and strengthen the effectiveness of the EU's six wide-ranging and unprecedented packages of sanctions against Russia. The package clarifies a number of provisions to strengthen legal certainty for operators and enforcement by the Member States. It will also introduce a new import ban on Russian gold while reinforcing our dual use and advanced technology export controls. Also proposes to extend the current EU sanctions for six months, until the next review at the end of January 2023. More: Sanctions adopted following Russia’s military aggression against Ukraine Q&A ADD ADD on imports of aluminium road vehicles from Morocco Commission Implementing Regulation (EU) 2022/1221 of 14 July 2022 imposing a provisional anti-dumping duty on imports of certain aluminium road wheels originating in Morocco A provisional anti-dumping duty is imposed on imports of aluminium road wheels of the motor vehicles of headings 8701 to 8705 whether or not with their accessories and whether or not fitted with tyres, currently falling under CN codes ex 8708 70 10 and ex 8708 70 50 (TARIC codes: 8708701015, 8708701050, 8708705015 and 8708705050) and originating in Morocco. The rates of the provisional anti-dumping duty applicable to the net, free-at-Union-frontier price, before duty, of the product described in paragraph 1 and produced is 16,5 % except for one company. Export Controls This Tuesday: 2nd Joint EU-US Stakeholder Outreach on Dual Use Export Controls EU and US organise a new business event. 2nd Joint EU-US Stakeholder Outreach will exhibit TTC WG7 Export Control's progress since October 2021. WG7's focus has shifted because to Russia's invasion of Ukraine. This led to increased export bans and sanctions, which were debated in June. At this event, we'll hear from stakeholders on upcoming projects. Business, academics, and civil society will be able to discuss export control cooperation with EU and US officials. Date: Tuesday, July 19, 2022, from 16:00 to 18:00 (CET) – 10:00 to 12:00 (EST). Venue: Virtual meeting Transit Commission sets in motion the process for Ukraine to join the Common Transit Convention and the Convention on Simplification of formalities in trade in goods On 15 July 2022, the Commission put forward a draft EU proposal for Ukraine to be invited to join the Common Transit Conventions (CTC). Summary: The European Commission has adopted a draft EU proposal for Ukraine to be invited to join the Common Transit Conventions (CTC). The CTC is an international framework for the customs transit of goods that ensures simplified procedures between the EU and partner countries. Once endorsed by the Council, the EU's position will be put forward to the EU-CTC Joint Committees, which can then formally invite Ukraine to join. Use Transit effectively, efficiently & compliantly - Guide Moving goods under Transit to reduce border clearance delays. We explore what traders need to know and consider moving goods successfully under transit. Customs Transit: What is NCTS, and how do businesses use it? If you want to move goods through another country other than your own, use NCTS to ensure you don't pay duty or tax FTA Benefits of the EU South Korea FTA The EU-Republic of Korea Trade Agreement has led to an impressive growth in bilateral trade of more than 50%, reaching over €110 billion. Trade in goods grew by 46% from 2010 to 2020, almost twice as fast as EU trade with countries that do not have a trade agreement with the EU. The EU remains the biggest source of foreign direct investment (FDI) in the Republic of Korea, representing 37% of the country's total FDI stock. The EU and the Republic of Korea reached an agreement in April this year on the extension of the list of geographical indications (GIs) protected by the EU-Republic of Korea Trade Agreement. The agreement had already protected 163 EU GIs and 63 GIs from the republic. This adds 43 new EU products and 41 from the Republic, including Irish Cream and Kalamata olive oil. The EU-Republic of Korea trade agreement has allowed the Republic of Korea and the EU to trade more easily, and Maersk has been supporting that growth with their logistics services. Exports of Mercedes-Benz cars grew from 16,000 in 2010 to over 75,000 cars in 2020, and exports of French wines increased by 26% in volume. The Republic of Korean has ratified three fundamental International Labour Organization Conventions (ILO), amended its legislation and adopted guidelines aiming to bring its trade union legislation in compliance with ILO principles. See more here https://ec.europa.eu/commission/presscorner/detail/en/ip_21_3261 VAT EU VAT Experts requested On 5 July 2022, a call for applications for members in the VAT Expert group was published. Applications must be sent by 5 August 2022 at the latest. Sources 22/06/2022 15/07/2022 L188 C272 C273 14/07/2022L187 C271 C271A 13/07/2022L186 C269 C270 12/07/2022 L185 C267 C268 11/07/2022L184 C265 C265A C266 + DG trade and DG Taxud If you have any questions about this update, please let us know.

Lesen Sie unsere Ansicht darüber, was der Abgang des Premierministers des Vereinigten Königreichs für den Brexit, das Vereinigte Königreich und die EU bedeutet. Wie verlief der Brexit unter Johnson? Wird das Vereinigte Königreich unter einem anderen Premierminister wieder beitreten? Daniel Boffey vom Guardian berichtete nach dem Rücktritt des britischen Premierministers, dass die meisten Menschen auf der Grundlage einer kürzlich durchgeführten britischen Umfrage glauben, dass der Brexit schlecht gelaufen ist und dass Boris Johnson einem zukünftigen Premierminister eine Menge Herausforderungen hinterlassen hat. In Bezug auf den Brexit hat die Premierministerin Theresa Mays parlamentarische Blockade durchbrochen und einen Handelsvertrag mit der EU geschmiedet. Wie der Guardian berichtete, zeigen jüngste Umfragen jedoch, dass die Unterstützung für den Brexit im Vereinigten Königreich nachgelassen hat. Johnsons Gegner nehaupten, der hinterlasse eher ein Wirrwarr und Sorgen als das „Vertrauen und die Stabilität“, das er vor 18 Monaten versprochen hatte. Hat der Premierminister den Brexit also wirklich erledigt? Was hat er erreicht? Folgendes sehen wir: Der Brexit ist nicht abgeschlossen Dieselbe Umfrage machte deutlich, dass die Briten nicht glauben, dass der Brexit vorbei ist: 1. Das Nordirland-Problem wurde nicht gelöst Johnson merkte schnell, dass das Brexit-Abkommen eine regulatorische Grenze entlang der Irischen See schuf, wie die May Regierung und alle, die das Arrangement verstanden hatten, befürchteten. Dadurch werden nun Importe von Großbritannien nach Nordirland teurer. May hatte Johnsons Vorschlag aus verfassungsrechtlichen Gründen abgelehnt und dem Unterhaus mitgeteilt, dass kein britischer Premierminister vorschlagen könne, das Vereinigte Königreich in vier Nationen aufzuteilen. Die nordirische, DUP unterstützte die Position damals und immer noch und wird ohne Aufweichung des Protokols nicht zulassen, dass Nordirlands Institutionen zur Machtteilung wieder in Gang kommen. 2. Mehr böses Blut mit der EU als je zuvor Wie der Guardian berichtet, sagte Georg Riekeles, diplomatischer Berater des EU-Chefunterhändlers Michel Barnier, Johnson habe die Einzelheiten des Brexit nie verstanden. Dessen Entscheidung, die nordirischen Bestimmungen so kurz nach der Unterzeichnung des Abkommens abzulehnen, erstaunte trozdem selbst die hartgesottensten Beamten in Brüssel: „Er hat den Spielraum eines britischer Premierminister einfach werweitert“, sagte Riekeles. „Zuerst hat er einen internationalen Vertrag ausgehandelt und unterzeichnet. Dann hat er die Zustimmung von britischen Unterhaus erhalten. Gleich danach begann er, seinen eigen Vertrag systematisch zu untergraben. Wenn das Ziel also darin bestand, die stärksten Beziehungen zur EU zu haben und den Brexit angemessen zu Ende zu bringen sowie eine konstruktive Beziehung aufzubauen, in der die Nachbarn zusammenarbeiten, um globale Herausforderungen anzugehen, dann ist das garatiert der Falsche Weg. Die Beziehungen sind hart und das Vereinigte Königreich zahlt mehr als die EU.“ Source 3. Viele Brexit-Vorteile Aber hat der Brexit nicht auch viele Voteile gebracht? Als Gegenleistung für die Unabhängigkeit von EU-Regeln und -Vorschriften sollte doch Großbritannien eine Flut von Handelsabkommen erhalten, die den Zugang zu neuen Märkten ermöglichen würden? Und wie ist es mit der Abschaffung der unschönen EU-Vorschriften, von der die City of London, profitiert? Die Vorteile des Brexits können im offiziellen Regierungspapier: The Benefit of Brexit studiert werden 4. Überhaupt keine Vorteile Andere argumentieren jedoch, dass es seit dem 23. Juni 2016 keine Brexit-Dividende mehr gegeben habe. Dan Hannan, ein konservativer Europaabgeordneter, sagte kürzlich, Großbritannien hätte in der EU bleiben sollen. Nur zwei Beispiele: Beispiel 1: A fishy affair Die britischen Fischergemeinden mit ihren mageren Einkommen unzufrieden und mit strengen Exportbeschränkungen konfrontiert. Die Vereinbarungen führen zu anhaltenden Meinungsverschiedenheiten mit der französischen Regierung in einer Schlüsselphase für die Sicherheitszusammenarbeit zwischen den beiden wichtigsten europäischen Verteidigungsmächten. Benötigen Sie einen Beweis? Sehen Sie sich diese ARTE-Dokumentation an: Beispiel 2: Die wirtschaftliche Verlangsamung und Bürokratie Laut einer Analyse der London School of Economics sind die Wirtschaftsbeziehungen Großbritanniens mit der EU „stark zurückgegangen“, da kleine Unternehmen mit mehr Bürokratie wie Zollanmeldungen, Lizenzen usw. konfrontiert sind. Darüber hinaus erstellt das Office of Budget Responsibility (OBR) des Vereinigten Königreichs seit der Ankündigung des EU-Referendums Analysen und Artikel über die möglichen Auswirkungen des Brexit auf die Wirtschaft und die öffentlichen Finanzen. Sie haben unsere Annahmen, Einschätzungen und Analysen auf dieser Seite zusammengestellt: https://obr.uk/forecasts-in-depth/the-economy-forecast/brexit-analysis/ Das OBR sagte, dass das „Handels- und Kooperationsabkommen“ (TCA) zwischen dem Vereinigten Königreich und der EU die langfristige Produktivität um 4 % im Vergleich zur EU Mitglidschaft verringern würde. Aber meiner Meinung nach sagt nichts mehr über die neue Brexit-Bürokratie aus als ein Blick auf das Border Operating Model des Vereinigten Königreichs. Unternehmen müssen die Schritte im Border Operating Model befolgen, das Informationen über neue Richtlinien und Verfahren zum Management der Grenze bereitzustellt. Es erklärt, wie schwierig es jetzt ist, in das Vereinigte Königreich zu importieren und zu exportieren. Das kommt nicht überraschend. Schliesslich hat die britische Regierung nun vollständige Grenzbeschränkungen für EU-Waren (mit Ausnhme eingoier SPS Güter und Einfuhren aus Irland/Nord-Irland) erlassen hat, die in das Land eingeführt werden. Dies bedeutet für Unternehmen ein erheblicher Mehraufwand, um alle Zollanforderungen zu erfüllen, einschließlich der Abgabe von Erklärungen sowie der Zahlung der Mehrwertsteuer und Verbrauchsteuer. In Bezug auf Tierprodukte (bekannt in GB als ABP, POAO, HRPNAO) müssen Händler darauf vorbereitet sein, eine Voranmeldung über IPAFFS einzureichen. Und vergessen Sie nicht, mit Bezug auf den Ursprug: Zum Zeitpunkt der Ursprungserklärung muss eine Lieferantenerklärung vorliegen. All das war vorher NICHT nötig. Welche Zukunft für den Brexit unter neuer Führung? Rückkehr in die EU hat keine Chance, aber stattdessen gibt es einen Plan, Brexit erfolgreich zu gestalten. Aber nur wenige in Westminster glauben, dass Großbritannien bald wieder der EU beitreten wird. Unter einer konservativen Führung wird sich die schlechte Beziehung zur EU möglicherweise nicht wesentlich verbessern, und das Vereinigte Königreich wird weiter von der EU wegdriften, solange Widerstand und die Skepsis gegenüber der EU weiter wächst. Ich erwarte keinen neuen Ansatz einer konservativen Regierung. Und von der Opposition? Ist da was anderes zu erwarten? Seit Juni 2022 ist klar. Auch unter eine Labour Regiering wird das VK nicht in die EU zurückkehren. Oppositionsführer Keir Starmer stellte letzte Woche klar: „Wir werden weder dem Binnenmarkt noch der Zollunion beitreten". Stattdessen hat Labour jedoch einen Plan, um Brexit erfolgreich abzuschliessen Wie Labour den Brexit erfolgreich beenden will Labour sagt, es will als Priorität das Nordirland-Protokoll richtig umsetzen. Da bedeutet, die meisten Grenzkontrollen von Great Britian nach Nordirland abzuschaffen, so dass Unternehmen, die Waren mit geringem Risiko nach Nordirland bringen keine unnötigen Kontrollen über sich ergehen lasseb müssen. Details sind unklar. Des Weiteren soll ein Veterinärabkommen zwischen Großbritannien und der EU geschlossen werden so dass Fleisch und andere Lebensmittel ohne Kontrollen zwischen der EU und dem VK gehandet werden können. Labour will auch die britische Industrie unterstützen: Dazu gehören die gegenseitige Anerkennung beruflicher Qualifikationen mit der EU, der Schutz der Wettbewerbsfähigkeit der britischen Dienstleistungen und die Wiederherstellung des Zugangs zu Fördermitteln und grundlegenden Forschungsprogrammen. Schliesslich soll Sicherheit in Großbritannien wieder Gross geschrieben werden! Die Regierung hat die europäische Sicherheit lange ignoriert. Putins Taten müssten das VK aufwecken: "Wenn einer von uns nicht sicher ist, ist es keiner von uns". Schließlich, wird Labour massiv in Großbritannien investieren: "Das letzte Jahrzehnt hat uns gelehrt, dass wir nicht einfach tatenlos zusehen können, wie sich das Wirtschaftswachstum in unserer Gesellschaft ausbreitet", sagt Labour. Mit diesem 5 Punkte Plan kann, laut Labour, Brexit erfolgreich abgeschlossen werden. Fazit Der Abgang von Boris Johnson als britischer Premierminister stellt den nächsten Premierminister vor eine Reihe von Brexit-Problemen. Alles sah so rosig aus: Als Gegenleistung für die Unabhängigkeit von EU-Gesetzen und -Vorschriften glaubte Großbritannien, dass es durch Zugang zu neuen Märkten und die Abschaffung von EU Vorschriften für die City of London wettbewerbsfähiger werden würde, wie es in der offiziellen Regierungsstudie The Benefits of Brexit heißt. Das steht aber wohl noch aus. Denn die Realität sieht anders aus: Wissenschaftler und das Office for Budget Responsibility (OBR) haben jedoch geschätzt, dass der Austritt des Vereinigten Königreichs aus der Europäischen Union die langfristige Produktivität um 4 % verringert hat. Unternehmen, die exportieren und importieren, werden durch Bürokratie behindert. Trotzdem glauben nur wenige in Westminster, dass Großbritannien bald wieder der EU beitreten wird. Auch nach Boris Johnson wird sich die Beziehung des Vereinigten Königreichs zur EU wohl möglicherweise nicht wesentlich verbessern. Wir erwarten nicht, dass die neue britische, konservative Regierung einen neuen Ansatz für den Brexit verfolgt also vorher. Die Opposition, Labour hat wenigestens eine Strategie, um Beziehungen etwas zu normalisieren. Großbritannien würde trotzdem weder dem Binnenmarkt noch der Zollunion beitreten, auch unter Labour. Daher könnten die EU und das Vereinigte Königreich könnten weiter auseinanderdriften, wenn der Widerstand und die Skepsis gegenüber der EU so stark bleiben wie unter Boris Johnson. Daher: Auch nach dem Rücktritt von Boris Johnson als Premierminister des Vereinigten Königreichs ist der Brexit also noch lange nicht abgeschlossen. Die Beziehung des Vereinigten Königreichs zur EU bleibt in Bezug auf Nordirland und andere Probleme brüchig, und diese Spannungen werden unter einer neuen Führung wahrscheinlich nicht gelöst. Holprige Zeiten stehen bevor – auch nach dem Ausscheiden von Herrn Brexit.

According to a company press release, C&A Serbia filed for insolvency after being "the target of organised customs fraud committed by unknown perpetrators." "The perpetrators committed over 300 fraudulent acts in violation of Serbian customs regulations." This decision affects 14 stores and approximately 135 employees in Serbia. "This is a very specific situation that only applies to Serbia," the company stated. "C&A Serbia has been the victim of organised customs fraud committed by one of its business partners and other unknown perpetrators." The alleged perpetrators carried out over 300 fraudulent imports in a systematic manner, taking advantage of the C&A logo, beneficial customs status, and the representation powers of the C&A customs representative in Serbia. "The crime was discovered in October 2021, when the Serbian Customs Authority first informed C&A of these fraudulent imports," the company said. "Following months of investigation and despite evidence supporting the position that C&A Serbia should not bear the consequences of that crime," the company said. "Following a thorough analysis of the situation, C&A Serbia's Management Team has concluded that the risks associated with further contesting the legal position upheld by the Serbian authorities cannot be responsibly borne." Given the financial scope of C&A Serbia's demands, the Management Team was forced to declare insolvency today. "Future proceedings will be handled by an insolvency receiver," C&A Serbia stated. According to the daily Blic, Serbia discovered that this company had been smuggling Chinese goods into the country for nearly seven years, causing a six-million-euro loss to the Serbian budget. Source: https://www.c-and-a.com/uk/en/corporate/company/newsroom/press-releases/2022/ca-serbia-being-the-target-of-organized-customs-fraud/#:~:text=The%20crime%20was%20discovered%20in,by%20the%20Serbian%20Customs%20Authority.&text=position%20that%20C%26A%20Serbia%20is,declared%20within%20the%20fraudulent%20imports. https://rs.n1info.com/english/news/ca-closing-stores-in-serbia-we-are-a-target-of-fraud/

Our view on what the departure of the PM of the UK means to Brexit, the UK, and the EU. How did Brexit go under Johnson? Will the UK rejoin under a different PM? The Guardian's Daniel Boffey reported, after the resignation of the UK Prime Minister that, based on a recent UK survey, most people think Brexit went badly and that Boris Johnson left a host of challenges for a future PM. Brexit wise, the PM did break Theresa May's parliamentary deadlock and forged a trade treaty with the EU. However, as the Guardian has reported, recent polling shows that support for Brexit in the UK has dropped, and Johnson's adversaries may suggest he leaves a tangle of worries rather than the "confidence and stability" he promised 18 months ago. Source Jun 28, 2022 3551 GB adults surveyed So, did the PM really get Brexit done? What did he achieve? Here is what we see: Brexit is not done The same survey made it clear that Britain's do not believe Brexit it's done: 1. The Northern Ireland Problem was not resolved Johnson learned that the Brexit agreement created a regulatory border along the Irish Sea, as the government's impact study and everyone who understood the arrangement feared. This makes Britain-to-Northern Ireland imports more expensive. May had rejected Johnson's suggestion on constitutional grounds, telling the House of Commons that no British prime minister could propose dividing the UK into four nations. The DUP backed the position then and still. So it won't allow Northern Ireland's power-sharing institutions to function. 2. More Bad Blood with the EU than ever before. As the Guardian reports, Georg Riekeles, diplomatic aide to EU chief negotiator Michel Barnier, said Johnson never seemed on top of the specifics, but his decision to repudiate the Northern Ireland provisions so soon after signing the deal astonished even the most hard-nosed officials in Brussels. "He extended what a British prime minister could do," Riekeles said. "He negotiated, signed, and obtained Commons approval for an international contract, then backed out the following day. "If the purpose was to placate a major portion of the Conservative party and tick Brexit boxes, they succeeded," Riekeles said. But not if the objective was to have the strongest relationships with the EU and appropriately finish Brexit - complete Brexit and establish a constructive relationship in which neighbours work together to tackle global challenges. Ties are tough, and the UK pays more than the EU." Source 3. Many Brexit Benefits In exchange for independence from EU rules and regulations, Britain got a spate of trade accords that would provide access to new markets and a bonfire of regulations in the City of London that would make it more competitive. The benefits of Brexit can be studied in the official government paper: The Benefit of Brexit 4. No Benefits At All But others argue that since June 23, 2016, there has been no Brexit dividend, prompting supporters to wonder if the conditions are optimal. Dan Hannan, a conservative MEP, recently said Britain should have stayed in the EU. Just two examples: Example 1: A fishy affair Meanwhile, Britain's fishing communities are unhappy with their meagre incomes and face severe export restrictions. The arrangements cause ongoing disagreement with the French government at a key period for security cooperation between the two main European defence powers. Need proof? Watch this ARTE documentary: Example 2: The economic slowdown and Red Tape According to a London School of Economics analysis, Britain's economic ties with the EU have "sharply declined" as small enterprises face more red tape such as customs declarations, licences and so on. Moreover, since the announcement of the EU referendum the Office of Budget Responsibility (OBR) of the UK has been producing analysis and writing about the potential effects of Brexit on the economy and public finances. They have compiled our assumptions, judgements and analysis on this page: https://obr.uk/forecasts-in-depth/the-economy-forecast/brexit-analysis/ The OBR said that the "Trade and Cooperation Agreement" (TCA) between the UK and EU would diminish long-term productivity by 4% compared to being in the EU. But nothing, to my mind, says Red Tape more than a look at the UK's Border Operating Model. Businesses must follow the steps in the Border Operating Model, which has been updated to reflect the new timeline for the next stage of UK import requirements and to give more information about policies and procedures. It explains how difficult it now is to import and export into the UK with the UK government establishing complete border restrictions on EU goods entering the country. This means meeting full customs requirements including submitting declarations, as well as paying VAT and excise duty where necessary. And if traders are importing Animal Products (ABP & POAO), traders must be prepared to submit pre-notification via IPAFFS. And you must hold a supplier declaration at the time you issue a statement of origin. All of which was NOT necessary before. What future for Brexit under new Leadership? NO to Rejoin, but a plan instead But few in Westminster think the UK is about to rejoin the EU. Under Conservative Leadership, the poor relationship with the EU may not see significant improvements and the UK will drift further away as opposition and scepticism to the EU remains high. I don't expect a new approach. Notably, under Labour, Britain will not go back into the EU. Keir Starmer, leader of the Opposition, made it clear last week: "We will not be joining the single market or the customs union. It would simply be a recipe for more division, it would distract us from taking on the challenges facing people, and it would ensure Britain remained stuck for another decade. What you will get under Labour is a plan". Source Labours' Plan - How to make Brexit work First, resolve the Northern Ireland Protocol. Labour will implement the protocol. Labour would also eliminate most border checks under the Conservative Brexit proposal. With a new UK-EU veterinary agreement for agricultural commodities. They will also work with companies to let low-risk commodities into Northern Ireland without unnecessary checks. Second, eliminate unnecessary obstacles. Labour would expand the new veterinary agreement throughout the whole UK, benefitting exporters. Next, aid the world-class UK industry. This includes reciprocal recognition of professional qualifications, protecting our services' competitiveness, and restoring access to funding and essential research programmes. Fourth, secure Britain! The administration has long ignored European security. Putin's acts must wake us up. If one of us isn't secure, none of us are. Finally, fifth, Labour will invest in the UK. The last decade taught us that we can't simply stand by and let economic growth spread throughout our society. Takeaway Boris Johnson's departure as UK Prime Minister poses a slew of Brexit issues for the next Prime Minister. The Northern Ireland issue has not been addressed, and the United Kingdom may be left with a labyrinth of concerns rather than the trust and stability Johnson promised 18 months ago. In return for independence from EU laws and regulations, Britain believed it would get access to new markets and a bonfire of regulations in the City of London, making it more competitive, as stated in the official government study, The Benefits of Brexit. However, academics and the Office for Budget Responsibility (OBR) have estimated that the UK's exit from the European Union would reduce long-term productivity by 4%. Businesses that export and import are being hampered by red tape. Nonetheless, few in Westminster believe the UK will soon rejoin the EU. The UK's relationship with the EU may not improve much, and the UK may drift farther apart if resistance and scepticism toward the EU remain strong. So we don't anticipate the UK government to take a fresh approach to Brexit, but what you will get under Labour is a strategy. Britain will neither rejoin the single market or the customs union under Labour. Instead, they claim to be resolving the Northern Ireland Protocol. They will also engage with businesses to reduce red tape and let low-risk goods into Northern Ireland without extra inspections. So, even after Boris Johnson's resignation as Prime Minister of the United Kingdom, Brexit is far from done. The UK's relationship with the EU remains fragile over Northern Ireland and other issues, and this tension is unlikely to be resolved under new leadership. Bumpy times ahead - even after Mr Brexit has left. Now, leave really means leave.

Learn about the way the UK manages their borders - updated for June 2022 Introduction Doing business with Europe has changed. The UK has left the Single Market and Customs Union, and different rules than when trading inside the EU apply. Background On 13 July 2020, the first iteration of the Border Operating Model was published setting out the core model that all importers and exporters began to follow from January 2021 as well as the additional requirements for specific products such as live animals, plants, products of animal origin and high-risk food not of animal origin. This was updated in December 2020 to take into account that an EU-UK Free Trade Agreement deal was reached on 24 December 2020. This was then updated in July 2021 and again in November 2021 to take account of the delay in some controls. 2022 Change The implementation of post-Brexit legislation for importing and exporting to and from the EU implies that managing change has become the standard for merchants and their logistical partners. Import Declarations British importers must now guarantee that import declarations for EU products are completed at the point of entry into the UK. This is a shift from 2021, when importers could postpone filing statements for up to 175 days after goods arrived in the UK. SPS guidelines Firms importing goods subject to sanitary or phytosanitary (SPS) restrictions must use IPAFFS to notify the Animal and Plant Health Agency (APHA) or DEFRA of their goods movements (the import of products, animals, food and feed system). Additional criteria for SPS items, such as the fulfilment of export health or phytosanitary certifications, are being phased in beginning in July. GVMS (imports and exports) Since January 1, 2022, the government's new cross-border IT system, the Products Vehicle Movement Service (GVMS), became live for goods travelling between the EU and the UK. GVMS is required for hauliers transporting imported goods to UK ports that use a 'pre-lodgement' strategy rather than a 'temporary storage' approach. Exports to the European Union Businesses shipping products from the UK to the EU have been subject to post-Brexit customs restrictions since January 1, 2021, the first day after the transition period ends. Customs declarations are needed for all enterprises exporting to the EU, and further licence and certification procedures may apply if exporting certain regulated commodities, such as agrifoods, plants, military and dual-use equipment. GVMS (exports) GVMS may now be used to submit export declarations for products entering the EU in advance. However, there is some disagreement about whether items bound for the EU may be reported as 'arrived' or 'pre-lodged.' November 2021 change Written Ministerial Statement from the Cabinet Office states: "Today the Government has published an updated Border Operating Model. This new iteration of the model reflects the revised timetable for the introduction of UK border import controls, as announced on 14 September. It also provides additional material on the detailed implementation of Sanitary and Phytosanitary (SPS) controls and the Goods Vehicle Movement Service (GVMS). This updated Border Operating Model will continue to help businesses that trade with the EU to understand the approaching new requirements and those which are already in effect". What do traders and hauliers need to do? Traders and hauliers must take the steps outlined in the Border Operating Model, which has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes. Case Studies Case studies have been created to represent end-to-end scenarios in trade between GB and EU, importing and exporting goods since January 2021. These show not just the journeys for standard goods, but also for journeys with additional requirements, such as those using the Common Transit Convention or transporting controlled goods. These should still be used in conjunction with the Border Operating Model which will contain further details, particularly for controlled goods. We have also produced some new step by step explainers to support traders and hauliers with specific parts of UK custom requirements Watch the update video from July 2021 Arne Mielken, Managing Director of Customs Manager Ltd provides an update on the changes to the UK Border Model. CUSTOMS DECLARATION LIVE TRAINING COURSE WE FILE CUSTOMS DECLARATIONS FOR YOU https://www.customsmanager.org/customs-filing-declaration-service Download the latest version Previous versions 2022 2020

UK legislation governs GSP preference claims and product "origin." We simplify and summarize the legislation. Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) ("the Act") says that chargeable goods should be seen as coming from a country or territory if they meet certain conditions. These conditions are set out in Regulation 3. This includes the requirement that the goods come from a "beneficiary country," which is an eligible developing country to which one or more of the frameworks in Part 3 of the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) apply. Rules of meet Regulation 3 lists the requirements that must be met for goods listed in Column 2 of the table in Part 2 of Schedule 1 to be seen as coming from a beneficiary country. The goods must be completely made in that beneficiary country or, if they are made in more than one country or territory, that country or territory must be the last one where processing of the goods is an important part of making them (regulation 7 has more details on this). meet the requirements in Regulations 4, 20(1), and, in the case of returned goods, 19. (see further below). Proof of origin Regulation 4 says what proof is needed for goods to be considered to have come from a beneficiary country. Proof of origin checks Regulation 5 says what notices HMRC Commissioners can send out about the origin of goods, how to provide and check proof of that origin, and an exporter's rights and responsibilities. Wholly Obtained Regulation 6 says when goods are considered to have been made in a country or territory in its entirety. Processing Regulation 7 says when the processing of goods is a significant step in making them, based on the conditions listed in Schedule 1, and when it is not. How to figure out the average ex-works price Regulation 8 says how to figure out the average ex-works price charged for goods sold and the average value of non-originating materials used when the table in Part 2 of Schedule 1 says that there can be no more than a certain amount of those materials. Exception Regulation 9 allows an exception for the use of certain materials up to certain weight, price, and percentage limits. This is done by looking at the table in Part 2 of Schedule 1 to see if the processing is an important step in the making of the product. Packaging Regulation 10 says when identical goods in a shipment have to be looked at separately and when the packaging has to be taken into account when figuring out where the goods came from. Accessories, spare parts, and tools Regulation 11 says that accessories, spare parts, and tools that are sent with the goods to which they belong should be seen as coming from the same place as the goods themselves. Origin Regulation 12 says that all the goods in a set should be considered to have come from a beneficiary country. Disqualification Regulation 13 lists the things that can't be used to figure out where goods come from, even if they were used to process or make the goods. Temporary Derogation - Different rules apply to certain goods Regulation 14 lists the reasons why the Secretary of State can give a temporary derogation to a country for certain goods and makes other rules about the derogation. The UK can give a beneficiary country a temporary exemption from these regulations for certain goods if one or both of the reasons in are met. This is done by sending a written notice to the beneficiary country. The reasons are: the beneficiary country is temporarily unable to meet the conditions set out in these regulations for the goods to be seen as coming from that country; and the beneficiary country needs time to meet those conditions. A beneficiary country's request for a temporary derogation under paragraph (1) must: be made in writing to the Secretary of State by the beneficiary country; state the reasons listed above and provide evidence in support of the request for the derogation; and be sent to the Secretary of State by the beneficiary country. The temporary exemption can only last as long as the effects of the circumstances that led to it or as long as the Cumulation Regulations 15 through 18 cover the different types of cumulation. Cumulation is the system by which goods from a certain country or from the British Islands, a British overseas territory (except for Gibraltar and the Sovereign Base Areas of Akrotiri and Dhekelia), the European Union, Norway, or Switzerland, in the case of cumulation under regulation 15, are considered to come from a beneficiary country when they are used to make other goods. Extended Cumulation Regulations 16 and 17 covers intra-regional and inter-regional cumulation between beneficiary countries in the same regional group and between beneficiary countries in different regional groups. Schedule 3 lists the regional groups that will be used for this. Returns Regulation 19 has more rules about goods that are sent back to the exporting country or territory. No Change Regulation 20 says that goods can't be changed in any way if regulation 3's conditions are met and the goods are seen as coming from a beneficiary country. Accounting segregation method Regulation 21 allows the accounting segregation method to be used to manage exporters' stocks of fungible materials (as defined in that regulation). See also Documents More information UK GSP: Tariffs removals for many countries - a business guide Trade preferences reduce or remove rates of duty (tariffs) on imports from eligible developing countries into the UK. Eligible developing countries can get trade preferences through the UK Generalised Scheme of Preferences The Ultimate Guide on how to meet the Rules of Origin Find out the rules to establish the country of origin of imported and exported goods and to help identify goods that qualify for lower or no customs duty.

Trade preferences decrease or eliminate UK tariffs on imports from poorer nations. The UK Generalised Scheme of Privileges gives developing nations trading preferences (GSP). Eligible Goods Download this list, and check which goods are eligible. Three frameworks The UK GSP has 3 frameworks: Least Developed Countries Framework General Framework Enhanced Framework The UK GSP frameworks Least developed countries framework This framework is for countries that the UN classifies as Least Developed Countries. Imports from these countries have quota-free access and nil rates of import duty on all goods other than arms and ammunition. Afghanistan Angola Bangladesh Benin Bhutan Burkina Faso Burundi Central African Rep Cambodia Chad Comoros Congo, Democratic Rep Djibouti Eritrea Ethiopia Gambia Guinea Guinea-Bissau Haiti Kiribati Laos Lesotho Liberia Madagascar Malawi Mali Mauritania Mozambique Myanmar Nepal Niger Rwanda São Tomé & Príncipe Senegal Sierra Leone Solomon Islands Somalia South Sudan Sudan Tanzania Timor-Leste Togo Tuvalu Uganda Vanuatu Yemen Zambia General Framework This framework is for countries that the World Bank classifies as low-income and lower-middle-income countries. Imports from these countries have reduced rates of import duty on certain goods outlined in the tariffs above Algeria Congo Cook Islands India Indonesia Micronesia Nigeria Niue Samoa Syria Tajikistan Vietnam Vietnam has signed a trade agreement with the UK, however, they may still receive GSP market access during the transition to their new trade arrangement. Enhanced Framework This framework is for countries that are: classified by the World Bank as low-income and lower-middle-income countries economically vulnerable due to a lack of export diversification and a low level of integration with the international trading system They must also implement 27 conventions relating to: human and labour rights the environment good governance Imports from these countries have a nil rate of import duty on certain goods outlined in the UK Tariff rates above Bolivia Cape Verde Kyrgyzstan Mongolia Pakistan Philippines Sri Lanka Uzbekistan Rules of origin To receive GSP rates of import duty, goods must originate from a GSP country. Rules of origin are the criteria that establish the country of origin of imported goods. A list of operations that should be carried out on materials to gain originating status can be found in The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020. Importers will have to pay import duty at the full (non-GSP) rate, if checks carried out by HMRC reveal that the goods do not satisfy the GSP rules of origin. Derogations from the rules of origin A derogation can allow more relaxed rules of origin for specific goods originating in specific countries. A derogation may be granted where: factors temporarily deprive a GSP country of the ability to comply with the rules of origin, where they could do so previously a GSP country requires time to prepare itself to comply with the rules of origin. A derogation is time-limited, for example; for the length of time needed for the GSP country to comply with the rule of origin. A derogation request should be made by the GSP country, in writing, to the Secretary of State. It should state the reasons why the derogation is requested and should contain supporting documents. Cumulation Cumulation is when materials originating from specific countries can be incorporated in the products from a GSP country and then considered as originating in that GSP country. This can occur as long as the processing done in the GSP country goes beyond minimal levels. The UK cumulation arrangements include: bilateral regional extended cumulation with the EU, Norway and Switzerland Materials falling within Chapters 1 to 24 of the Harmonized System which originates from Norway or Switzerland are not covered by cumulation. The UK will continue to permit materials from the EU, Norway and Switzerland to be further processed or incorporated in a finished product in a GSP beneficiary country. The UK GSP replicates the effects of the EU non-manipulation rule. Therefore, goods entering the UK via the EU, as a transit country, may still be eligible for GSP preferences under the UK GSP. See regulation 20 of The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 for more information. Evidence requirements Goods that meet the UK GSP rules of origin requirements are eligible to claim a GSP rate of import duty on the basis of a valid proof of origin. A valid proof of origin must be either of the following: a GSP Form A - which does not need to be stamped and signed by an authority designated by the GSP country: you can submit a copy an origin declaration - which must include information to enable the identification of an originating good Please see further guidance on how to complete GSP Form A and how to complete an origin declaration. For goods released for free circulation in the UK up to 12 months after 31 December 2020, HMRC will accept a Registered Exporter System (REX) statement on origin as proof that goods originate from a GSP country. The REX statement on origin must: contain, where applicable, the valid REX registration number of the exporter be dated no later than 31 December 2020 For information on GSP customs co-operation requirements, please see the GSP customs co-operation notice GSP goods entering the UK from a customs warehouse in an EU member state The UK does not have an agreement in place with the EU to allow traders to use a replacement proof of origin to redistribute GSP goods between the EU and the UK. Goods originating from GSP countries that simply travel through or are stored/split in the EU before being released into free circulation in UK may still be eligible for the UK GSP. These goods must meet the ‘non-manipulation’ rule: the goods must be the same goods as were exported from the GSP country - they must not have been altered or transformed in anyway goods must be kept under customs supervision at all times in the country of transit - the goods must not have been released into free circulation in the EU the goods must meet the UK GSP origin rules and will need to be accompanied by a proof of origin made out by the exporter in the GSP country in accordance with UK GSP evidence requirements Some operations can be conducted in a third country if the goods remain under customs supervision, see regulation 20 of The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 for more information. GSP goods sent to an EU member state from a customs warehouse in the UK The UK does not have an agreement in place with the EU to allow UK businesses to make out a replacement proof of origin to redistribute GSP goods between the UK and the EU. Goods originating from a beneficiary country of the EU GSP that are imported into a customs warehouse in the UK may still be eligible for the EU GSP, subject to EU rules. To remain eligible, goods must meet the conditions of the EU GSP non-alteration (non-manipulation) rule and be accompanied by a valid EU GSP proof of origin made out by the exporter in the GSP country. The goods must not enter free circulation in the UK. Suspending GSP rates Country graduation When a country no longer meets the relevant eligibility requirements it will be removed from the relevant GSP framework. The UK will provide a graduation period of at least 3 years before removing a country from the relevant framework. This is known as country graduation. A country will enter another GSP framework if it meets the relevant requirements Trade arrangement suspension GSP rates may be suspended for countries once they implement a new trade agreement with the UK, which provides them with equivalent or better preferential market access than the GSP. Find out which countries have agreed a trade agreement with the UK. Goods graduation Preferential rates of import duty may be suspended on a specific product group that is already highly competitive without trade preferences. This is known as goods graduation. The UK’s first list of graduated goods is valid until the end of 2022. The next list of graduated goods will take effect in 2023. It will be reviewed every 3 years and published on this page. Find out which goods will be graduated under the UK GSP. This list will apply until the end of 2022. Further information You can find out more about trade preferences in Section 10 and Schedule 3 of the Taxation (Cross Border Trade) Act 2018. You can find out more on trade preference scheme regulations at: The Trade Preference Scheme regulations (EU Exit) Regulations 2020. The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020. See: https://www.customsmanager.org/customs-global-trade-blog/categories/uk-laws You can find notices in relation to the trade preference scheme regulations at: GSP proof of origin notice GSP customs co-operation notice graduated goods notice trade arrangement suspension notice These will all be published on https://www.customsmanager.org/customs-global-trade-blog/categories/uk-laws along with the relevant law.

Customs classification can be challenging. Try your luck with our guided classification challenge and compare your results with the official solution The EU provides customs classification decisions on a regular basis. The same as on this product. We based our findings on the EU's study. So, when we give you the answer, you can be certain that we are completely in sync with EU decision-makers and EU Customs officials. This is why they are useful to the trade community in developing a best practice classification reasoning and determining if you have arrived at the same commodity code. This is why we conduct categorization tests and guide our members through complex scenarios. We can break customs classification if we work together. OK, so you are ready to try your skills as a customs classifier of this running vest with two soft flasks? Great, before we start, let's remind ourselves of some top tips. Customs classification is a journey of discovery. Start with answering these fundamental questions: What is the product that I am looking at? What are the necessary characteristics that I need to know about? What is the product used for? What is the commercial description vs. what it actually is? What about some technical features, length, thickness etc? We, as customs consultants EU and UK, have found in our years of classification experience that starting with the right description of the product has really helped with the classification of the product. Step 1: Nail the Description So we know that the EU has classified a running vest with two soft flasks. What are the characteristics? Three items were put up together for retail sale, comprising: (a) a sleeveless knitted garment (a so-called running vest) (93 % synthetic fibres and 7 % elastane) covering the upper part of the body, reaching down to the waist. The front has a V-neckline, and opens completely at the front with a zip fastening, without any overlapping closure. In the front of the garment, there are two rectangular open chest pockets measuring approximately 19 cm × 8 cm and two rectangular open waist pockets measuring approximately 12 cm × 14 cm. In the back, there is one pocket with rubber straps that are designed to attach, for example, folding walking sticks. (b) two soft flasks, with a flat bottom, with a volume of 500 ml each, that fit into the front chest pockets, made of polyurethane and with a plastic lid with a pull spout. Step 2: Build your argument, grounded in law Time to make our case Start with a section. Which one does this product fall into? Look at the GIR/GRIs and think about which ones could apply in this case? 1 & 6 is a given, but what about 3? Get your support tools ready. Have you got the Section & Chapter notes handy? Have you got access to the national explanatory notes of your country? What about the WCO classification explanatory notes? What about BTI? Case Law? Next, consider GIR 1 and find possible competing headings and try to unravel them with careful consideration of the section and heading notes. Use all the tools, including exclusions and exceptions, to support your case. Consider any other GIR rule you think is appropriate here Look at specific rules of your national tariff, like additional notes and subheading rules for numberings past 6 digits. Draft and fine-tune your justification and conclude by determining the article. How should a justification look, sound and feel There is no fixed rule, but it should clearly answer the question: Why is this code correct and give reasons backed up by the rules of classification. The geekier the better. Here is an example: Classification is determined by general rules X and X for the interpretation of the Harmonised System of Classification as published by the WCO, version of year 20XX, and (insert name of national tariff). We considered the following Notes and wordings of HS/commodity codes: note XX and xx to Section XX Wording of HS codes XXXX, XXXX National Tariff commodity codes: XXXX XXXX The articles are produced in/by .... (see note XX to Section XX). Taking into account their xxx character the articles are to be considered as xxx. In addition, note xxx to Section xxx classifies Product A like Product B in that section. Classification under heading XXXX is excluded, because (see also the Harmonized System Explanatory Note to heading XXXX (X) and the Explanatory note to the National Tariff XXXX ). Consequently, the articles are to be classified under National Code XXXX XX XXas a xxx Now it is up to you :-) Can you try to find the 6-digit code for the WCO and the eight-digit code for the EU (or your country?) YOUR ANSWER IS __ __ __ __ __ __ __ __ Solution Our answer is published in a subsequent post, with detailed explanations. Access it here Help is here If you get stuck, please reach out to us in the chat. We are always happy to assist you. Good luck! While you are here, check out these resources: An online library packed with classification tips, tricks, videos and quizzes. On-Demand Classification Training (study anywhere and anytime) All classification tools, per chapter in one place LIVE Customs classification training

Customs classification can be challenging. Here are the results with the official solution As you know, the EU has classified a running vest with two soft flasks. Let's recall the characteristics? Three items were put up together for retail sale, comprising: (a) a sleeveless knitted garment (a so-called running vest) (93 % synthetic fibres and 7 % elastane) covering the upper part of the body, reaching down to the waist. The front has a V-neckline, and opens completely at the front with a zip fastening, without any overlapping closure. In the front of the garment, there are two rectangular open chest pockets measuring approximately 19 cm × 8 cm and two rectangular open waist pockets measuring approximately 12 cm × 14 cm. In the back, there is one pocket with rubber straps that are designed to attach, for example, folding walking sticks. (b) two soft flasks, with a flat bottom, with a volume of 500 ml each, that fit into the front chest pockets, made of polyurethane and with a plastic lid with a pull spout. The Solution Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR). The three items as presented together are three separate items. They are not composite goods, as together they do not form a whole, which would not normally be offered for sale in separate parts. They are not goods put up in sets for retail sale within the meaning of GIR 3(b), as they are not put up together to meet a particular need or to carry out a specific activity, especially because the design of the pockets does not limit their use to carrying specific products for specific needs or activities. The items are individual items that can be used independently from each other. The activities of wearing a garment and drinking are different, and they do not meet the same specific need (the garment is covering the upper part of the body and the flasks are for drinking). If one or more of the articles of a ‘set’ do not meet the same particular need or are not designed to carry out the same specific activity, each article has to be classified separately (see also Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale, Part B (II) (1) (1). Consequently, the items are to be classified separately. The individual articles, as referred to in the description of the goods, are to be classified as follows: While you are here, check out these resources: An online library packed with classification tips, tricks, videos and quizzes. On-Demand Classification Training (study anywhere and anytime) All classification tools, per chapter in one place LIVE Customs classification training

The EU is not amused about the UK NI Bill as it violates the agreement with the EU. Infringement procedures have kicked in. Is the EU-UK TCA at risk? We'll acknowledge it. We just cannot keep up! Everything is moving so quickly! The UK will publish a Bill on how to resolve the UK Northern Ireland problem on Monday. The EU responded that it will examine the law before commenting. That reading and contemplation must have taken place on Wednesday. The EU had reached its decision within 48 hours. That is rather rapid for the EU. In a nutshell, NO WAY, JOSE! Instead, the EU reopened the process that would result in the UK "suing" the EU for failing to comply with the Northern Ireland Protocol. Not only that, but the EU quickly supplied more specifics as to why what they are offering is much superior to what the UK is proposing. And that's a lot of text to get through. All of this in only 72 hours. Let us attempt to put some order into what has transpired thus far. Here's our assessment of the EU's reaction in terms of customs and global commerce. Respect what you agreed, or else Everyone is aware of it. The EU-UK collaboration can only succeed if both sides fulfil their legal obligations, such as the Withdrawal Agreement and the Trade and Cooperation Agreement. Both sides reached an agreement and signed a document. Is this not worth the words that have been put on it? We have been here before After lengthy and intense debates, it is the Northern Ireland Protocol that was finally able to pull together a solution that squared a circle, preventing a hard border between Ireland and Northern Ireland, while preserving NI's access to the Single Market. Trust not Truss The EU thinks that adhering to international agreements fosters trust among trade partners. One-sided activity, on the other hand, is harmful, as is breaching international accords. When the UK violates the Protocol, infringement processes must be initiated. What infringements? Article 12(4) of the Protocol and Article 258 of the EU Treaty establish formal processes for rule-breaking. Agri-food infringements from 2021 revisited First and foremost, the EU Commission will issue a Reasoned Opinion for the March 15, 2021 infringement. This action was initiated because the United Kingdom did not adhere to the Protocol's agri-food certification criteria. Last year, the UK and EU put this escalation on hold in order to find a solution for Northern Ireland, but they were unable. The unilateral NI Bill passed this week goes against the spirit of collaboration. Furthermore, the EU bemoans the UK's failure to undertake real talks since February. Two more infringement procedures The EU has initiated two new procedures against the United Kingdom for: Disobeying EU SPS legislation: The United Kingdom lacks manpower and equipment in Northern Ireland. It is illegal under EU law. Refusing to submit appropriate trade statistics from Northern Ireland to the EU. Britain must determine whether to retaliate and how to respond within two months. Court The EU Commission may take the matter to the EU Court of Justice if the UK doesn't respond within two months. Article 12(4) of the Protocol provides the Court of Justice with all the Treaty's powers, including the right to impose a fine or lump amount. But would the UK even consider what an EU Court had to say? Would the UK even pay? We doubt it. More details on easement - EU style The Commission also provides further details on measures it suggested in October 2021 to ease goods movement between Great Britain and Northern Ireland. There are new documents that explain how to make goods movement between Britain and Northern Ireland simpler. The EU Commission urges the UK to adopt these ideas - we think this is basically a "take it or leave it" situation. If the UK does not accept, the EU-UK TCA may be at risk. Two new clarification papers on easements The EU Commission outlined, in October 2021, possible customs and SPS modifications that may be implemented within the scope of the Withdrawal Agreement without changing it. That would make it easier for goods to move between the United Kingdom and Northern Ireland. These regulations also control good's access to the EU's Single Market. The Commission considers that these ideas will help with customs and SPS issues that NI currently experiences. Now the EU has added beef to the bone and provided more detail on how it will work: Customs Paper SPS Paper In a nutshell, both can be summarised like this: Download this: Flexibility The EU point to a large degree of flexibility in the application of the Protocol. They list several examples: Benefits The EU also points to the benefits of the NI protocol and has concrete examples, too. Takeaway It is apparent that the EU and the UK are now at odds - again. Nobody wants to hear what the other person has to say, and the signals point to more conflict than a partnership. As politics fails, companies and individuals must step forward and demonstrate how good and crucial the EU-UK relationship is every day and everywhere. We place such a high importance on our EU and UK friends and partners that we will not allow politics to ruin them. Whatever the case may be. So, let them haggle, blister, and yell; we'll have a wonderful cup of tea with scones at 4 p.m. anyhow while listening to Beethoven's 9th Symphony's "Ode to Joy". And if you want less harmony, how about we re-watch the British-Irish film "Bloody Sunday." just to remind ourselves what is at stake here. We already have one war in Europe. Do we want another one?

How to evidence the origin of your products the right way A proof of origin is an international commerce document that validates that the items in a shipment are from a certain country or area. When presented to a customs authority, certificates of origin must accompany the customs import declaration (in the EU, for example, known as the Single Administrative Document, SAD). The origin of the items may be shown by either a non-preferential origin certificate. It verifies that the items' nation of origin does not qualify for preferential treatment; these certifications are often provided by chambers of commerce. a certificate of preferred origin - it permits items to be imported with reduced or no charges from outside a country with whom a country has a preferential agreement. These certifications must be provided by the exporting country's customs authority and delivered at the time of customs clearance. Each preferential agreement specifies the kind of certificate to be used. For example, in the EU Use Form A for the GSP regime, EUR MED (for certain specific instances under the PEM system) Certificate of Origin (for all other agreements) Alternatively, exporters may produce an invoice declaration regardless of trade partner nation for consignments up to a certain low value, in the EU, for example, this is €6,000. In the EU, for consignments above €6,000, invoice declarations must be provided by an authorised exporter. REX The REX system is an example of an invoice declaration: The REX system is founded on the notion of self-certification by economic operators who issue "statements on origin" to themselves. Statement of Origin A statement of origin is a declaration of origin included to an invoice or other business document by the registered exporter. I n the EU, Annex 22-07 of the UCC IA contains the wording of the origin statement (Commission Implementing Regulation (EU) 2015/2447 (OJ L-343 29/12/2015)). (CELEX 32015R2447). Economic operators must be registered in a database by the appropriate authorities of their country of origin in order to make a declaration of origin. Following registration, the economic operator will be referred to as a "registered exporter." The data of the registered exporters is available on the EU's REX-specific websites. Companies may use this portal to check the authenticity of the registrations of registered exporters who provide statements of origin. The REX System is being implemented gradually. The REX system is gradually replacing the present system, which is based on certifications of origin provided by government agencies and invoice declarations completed by economic operators. It was first and progressively implemented for the Generalised System of Preferences (GSP). See its current implementation status and a list of nations that use it here.