June 13, 2023

Trust and Check trader

The EU Customs Reform introduces the Trust and Check trader status. These traders shall grant the customs authorities access to their electronic systems keeping record of their compliance and the […]
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 […]
March 15, 2023

Carbon Border Adjustment Mechanism (CBAM)

The European Commission defines the Carbon Border Adjustment Mechanism (CBAM) as a climate measure that has the objective to prevent the risk of carbon leakage and support the EU on […]
April 7, 2022

Non-preferential origin: 2022 Harmonised System

Non-preferential rules of origin are used to determine the country of origin of goods for the application of the most-favoured nation treatment, for commercial policy measures, trade embargoes, safeguard measures, […]
October 4, 2021

Are you using EXW Incoterm at export?

For various reasons that we are not going to detail here, we are not encouraging companies to export using EXW Incoterm. However, it is a fact that there are companies […]
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 […]
March 30, 2021

Brexit: returned goods case

Under the EU-UK TCA, when you export your EU preferential origin goods to UK you cannot reimport them and benefit from the tariff preference treatment in the EU. This is valid for the majority of the EU FTAs.