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April 4, 2023

Customs procedure 42

In the last days we have heard about the fraud using customs procedure 42 that has been dismantled in Belgium. But what is the customs procedure 42? Is it legal […]

April 28, 2021

Customs representation: direct or indirect?

The Union Customs Code (UCC) provides that any person may appoint a customs representative. ‘Customs representation’ is defined in the UCC as ‘any person appointed by another person to carry […]