News

Burden of proof in European Customs Cases

Posted on 7 April 2012 - 11:14

customs case law developments

Last month, the Amsterdam Court of Appeal rendered a decision in a case about anti-dumping levies on energy-saving bulbs. I am quite familiar with that subject. What attracted my attention was an additional remark made by the Court. First, the Court determined that argument wasn’t proven and added:

‘One may require from any reasonably acting government, on which the burden of proof lies, and taking into account the rights of the defendant, that it clarifies on which facts and circumstances the duty assessment is based.’ Read more »

When may Customs stop or seize counterfeit goods

Posted on 17 January 2012 - 15:49

... and when do they have to let go

One of the many.. many.. tasks of the European Customs Authorities is to protect intellectual property rights. I would like to refer shortly to a recent decision on EU Customs' right to seize goods when the good are an imitation or (alledgely) violate a trademark. Up until now the EU Customs Authorities had a strong right to intervene and seize goods. Read more »

Conference on Reach Chemicals Enforcement

Posted on 13 January 2012 - 16:53

Brussels

Thursday 1 March, the European Chemicals Agency shall host a conference on enforcement of the REACH obligations. REACH is a regulation of the European Union that regulates chemical substances. Here is the link to the programme. Read more »

Disputed Origin - burden of proof

Posted on 12 January 2012 - 10:53

recent case law

In a recent case that I handled, Customs denied the indicated origin of the goods, and stated that the had in fact been manufactured in China. As a result, according to Customs, an anti-dumping duty had been circumvented. The judicial appeal focussed on the burden of proof. The question before the Court is who bears the burden of proof on the origin of the goods. Is the importer required to demonstrate that the indicated origin is correct, or should the customs show that the origin indicated is not correct? Read more »

Addition duties for products from USA

Posted on 24 June 2011 - 09:10

List is further limited

Since 2005, the European Union impose a 15 % ad valorem additional customs duty on imports of certain products originating in the United States of America. Recently the list of products subject to the additional duties was limited. Currently the additional duties only apply to products of CN-heading 870510 (crane lorries), 900319 (certain spectacle frames) and 071040 (sweetcorn).

Export compliance

Posted on 20 May 2011 - 08:48

nice overview

The Britisch exporters association published a helpfull guide on EU export compliance. You'll find it on their website http://www.bexa.co.uk

Wrong tax number on a demand for duty

Posted on 1 February 2011 - 09:38

recente case law

What if the tax number, or an EORI number on a post clearance demand for duty is not correct. What does that mean for the validity of the demand? Early last month, the Dutch High Court ruled on that question. Following a post clearance inspection, Dutch customs issued a demand for duty. The name and address were correct, but the tax number, that was referred to, was that of another (related) company. Read more »

classification of mobilty scooters

Posted on 12 January 2011 - 12:10

The saga ends, but not correct

The European Court of Justice decided that mobilty scooters must be classified in heading 8703. In 2006 the Dutch Customs Court had also decided that the correct heading is 8703, but then in 2008 the Amsterdam Court of Appeal decided that the mobility scooters should go in 8713, as the importer had argued. The Court more or less said, that you had to be disabled, to actually want to use such a mobility scooter. Read more »

Repair products – EU customs treatment

Posted on 2 November 2010 - 09:51

Can I get relief from import duties upon re-import of the repaired item?

Question

Faulty products are sent back outside the European Union for repair; can I get relief from import duties upon re-import of the repaired or replaced item?

Answer

Yes, when the repair is free of charge, it is possible to get full relief from duties upon re-import of the repaired or replaced product. It is not possible to get full relief when the repair is paid for, or repaired or replaced under a separately purchased warranty or service contract. Read more »

I sell products to European customers, do I need a VAT-number?

Posted on 2 November 2010 - 09:37

Short explanation about the necessity of a VAT number

Manufacturers from overseas, who intend to sell products to customers in Europe, often ask about the European Customs tariff, and if they need a VAT number. Here is a short explanation about the necessity of a VAT number. First it is important to establish who shall act as the importer of record. Read more »

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