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Predict the course of a customs Audit

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Post Clearance Audit Guidelines

The World Customs Organisation (WCO) recently made public that it will launch a completely revised version of the guidelines for Post Clearance Audits. The second volume of the work contains guidelines for customs officers on (i) how to prepare for an audit, and (ii) how to conduct an audit. Read more

Pills with plant extracts are classified as medicine.

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classification opinion

In a recent classification decision from the World Customs Organisation, the HS committee ruled that certain pills, consisting of plant extracts ought to be classified as medicins. The pills contained a dried ethanolic extract of valerian root a dried aqueous extract of hop cones somemaltodextrose, Read more

Tariff Classification of LED lamps

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Case law

On 10 May 2012, the Netherlands Customs Court of First Instance decided on the tariff classification of LED lamps. The importer had customs cleared the LED lamps under 85414010, at 0% duty, whilst Customs was of the opinion that heading 8541 is for single Light Emitting Diodes only. The Court agreed Read more

Burden of proof in European Customs Cases

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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: Read more

When may Customs stop or seize counterfeit goods

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… 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 Read more

Conference on Reach Chemicals Enforcement

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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

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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 Read more

Addition duties for products from USA

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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).

Wrong tax number on a demand for duty

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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. Read more