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Article

Reed Smith LLP | European Union | 21 Sep 2020

The payment of customs duties on the value of EU-made software incorporated into imported devices

In a landmark judgment for the valuation of imported technological goods, the European Court of Justice has ruled in its BMW decision that the…
Article

Reed Smith LLP | European Union | 14 Sep 2020

Customs valuation upon import into the EU: if you go low, they go high

Combating undervaluation fraud is high on the EU customs enforcement agenda. We have witnessed increased activity of Member State customs authorities…
Article

Baker McKenzie | European Union, Netherlands | 29 Apr 2020

Netherlands: Update - Postponement of Obligation for Exporters to be EU-Established Entities

In line with the more general trend to ease burdens for businesses during the corona pandemic, this new update gives businesses time to adjust their…
Article

Garrigues | European Union | 6 Apr 2020

COVID-19: European Commission grants relief from import duties and VAT exemption on importation for goods needed to combat the effects of the pandemic

On April 3, 2020 the European Union published Decision (EU) 2020/491, granting relief from import duties and VAT exemption on importation granted for…
Article

Gowling WLG | European Union, United Kingdom | 3 Apr 2020

European Commission publishes guidance on customs issues amid the COVID-19 outbreak

Amid the coronavirus (COVID-19) outbreak, the European Commission ("Commission") has offered guidance on practical solutions to certain customs issues…
Article

White & Case LLP | European Union, United Kingdom | 28 Jan 2020

EU Customs Developments in 2019

Key developments relating to proposed and adopted amendments to the Union Customs Code (UCC) in 2019 include the following:…
Article

Baker McKenzie | European Union, Netherlands | 27 Nov 2019

Starting 1 April 2020 Exporters Can Only be EU-Established Entities

On 18 May 2019, Dutch Customs Authorities updated their prior short communique from 1 October 2019. The communique from 1 October 2019 stated that as…
Article

Baker McKenzie | European Union | 10 Nov 2019

Diving Deeper into Customs The Last First Sale?

Diving Deeper into Customs The Last First Sale? 1. Introduction The European Court of Justice ("ECJ") reached its verdict in Case C-249/18 which…
Article

DLA Piper | European Union, Ireland, United Kingdom | 4 Nov 2019

Boardroom Brexit: Stay prepared for no-deal

To the surpise of many, on 17 October 2019 the UK and EU agreed a revised Brexit deal…
Article

Hogan Lovells | Germany | 18 Oct 2019

Doing Business in Germany Consumer Sector

Germany should not be a blank spot on your company MAP. Located at the center of Continental Europe, it is the world's fourth biggest economy and the…
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