Newsletters

No 64 – May – June 2026

  • OUR NEWS
  • DOMESTIC ROAD TRANSPORT – STARTING POINT OF THE STATUTE OF LIMITATIONS – SUCCESSIVE REFUSALS TO ACCEPT THE GOODS – NEW AGREED DELIVERY DATE
  • DOMESTIC ROAD TRANSPORT – FORECLOSURE – ABSENCE OF WRITTEN RESERVATIONS UPON RECEIPT OF THE GOODS – CARRIER’S CLAIM NOTIFICATION CONSTITUTING UNEQUIVOCAL ACCEPTANCE OF THE RESERVATIONS
  • STATUTE OF LIMITATIONS —OFFENSES CONSTITUTING “ACTS GIVING RISE TO CRIMINAL COURT PROCEEDINGS”
  • THE PRINCIPLE OF ADVERSARIAL PROCEDURE AND THE RIGHTS OF SURETIES
  • RETROACTIVE EFFECT OF A JUDICIAL DECISION ON A BINDING DECISION REGARDING TARIFF INFORMATION
  • TARIFF CLASSIFICATION
  • Robotic arm attached to an electric wheelchair - heading 8479 or 9021
  • Resin-impregnated decorative paper - Heading 3921 or 4811
  • SMOKING TOBACCO - DEFINITION
  • Smoking tobacco – definition – relationship to the rules of the Combined Nomenclature
  • Smoking tobacco – definition - Hookah tobacco – production
  • ENERGY TAXATION – REDUCED RATES ON GAS – COMPANY’S ACTIVITIES NOT COVERED BY THE GREENHOUSE GAS EMISSION QUOTA DIRECTIVE
  • SPECIAL PROCEDURES – THE IMPORTANCE OF COMPLIANCE WITH THE PLACEMENT OFFICE
  • COMMERCIAL DEFENSE - THE ISSUE OF “VALID” INVOICES
  • REGISTRATION OF THE TREASURY’S LIEN BY CUSTOMS – ADDITIONAL SECURITY (NO) – INCLUSION OF INTEREST ON THE CUSTOMS DEBT (YES)

30 June 2026

No 63 – March – April 2026

  • OUR NEWS
  • A NEW CUSTOMS CODE
  • MARITIME TRANSPORT – CONSEQUENTIAL DAMAGES – PRINCIPLE OF FULL COMPENSATION
  • THE USE OF “STATISTICAL VALUES” IN CUSTOMS VALUATION – THE CJEU’S “REASONABLE FLEXIBILITY” APPROACH
  • CUSTOMS VALUE - APPLICATION OF THE “FALLBACK METHOD” - USE OF THE DECLARED PRICE FOR EXPORTS TO THE EU
  • CUSTOMS VALUE – ADJUSTMENT BASED ON COSTS INCURRED BY THE BUYER
  • PREFERENTIAL ORIGIN – PROCEDURES FOR SUBMITTING THE “STATEMENT ON ORIGIN”
  • TARIFF CLASSIFICATION – CONCEPT OF ‘GOODS PUT UP IN SETS’
  • TARIFF CLASSIFICATION – BEVERAGE MADE FROM FERMENTED APPLE JUICE AND OTHER ALCOHOLS – CIDER?
  • EXCISE DUTY– IRREGULARITIES DETECTED DURING CROSS-BORDER TRANSPORTATIONS
  • CUSTOMS REPRESENTATION – PROOF OF POWER OF ATTORNEY – IMPORT VAT
  • HOME SEARCH – THE APPLICATION OF CRIMINAL LAW OVER TIME

17 April 2026

No 62 – Special edition on the 2026 Finance Act

  • FINANCE ACT 2026
  • Reform of the tax-free shopping operator regime
  • Changes to the CIBS
  • Transfer of recoveries of fines and taxes previously recovered by Customs accountants
  • Changes to taxation on energy used for heating
  • Recast of waste taxation
  • Tax on small parcels
  • Changes to Overseas « dock dues »

24 February 2026

No 61 – January-February 2026

  • OUR NEWS
  • FINANCE ACT FOR 2026
  • NEWS ON TRANSPORT LAW PROCEEDINGS
  • “RIGHT TO BE HEARD” – INAPPLICABILITY OF THE PRINCIPLE TO TRADE RETALIATION MEASURES
  • CONTROL OF SANCTIONS AGAINST RUSSIA
  • CONTROL OF THE LEGALITY OF CIRCULARS
  • TIME-LIMIT FOR THE ENFORCEMENT OF A CUSTOMS FINE
  • REFUND OF CUSTOMS DUTIES

17 February 2026

No 60 – November-December 2025

  • TO OUR READERS
  • OUR NEWS
  • REGULATORY FOCUS - CONVENTIONAL AMICABLE EXPERTISE
  • ROAD TRANSPORT – ACTUAL RECIPIENT NOT MENTIONED IN THE WAYBILL – PARTY TO THE TRANSPORT CONTRACT
  • CUSTOMS VALUE – SUCCESSIVE SALES
  • First case: rejection of the valuation based on the first sale
  • Second case: valuation based on the first sale
  • NON-PREFERENTIAL ORIGIN AND ANTI-DUMPING DUTY
  • VAT – EXPORT – PROOF REQUIRED
  • EXCISE DUTIES - CONCEPT OF TAXABLE PERSON
  • PRESCRIPTION – REGULATION No. 2988/95

15 December 2025

No. 59 August–October 2025 (English)

  • OUR NEWS
  • ROAD TRANSPORT – SHIPMENT EQUAL TO OR GREATER THAN 3 TONNES – SEALED CONTAINER – FAILURE TO SECURE LOAD – CARRIER'S EXEMPTION FROM LIABILITY
  • ROAD TRANSPORT – ANCILLARY OR NON-ANCILLARY NATURE OF HANDLING OPERATIONS – APPLICABLE TIME-BAR
  • ROAD TRANSPORT – PERIODIC CHECKS ON TACHOGRAPHS – TIMELY APPLICATION OF PENALTIES
  • AUTOMATIC REFUND OF CUSTOMS DUTIES
  • VAT – HIDDEN EXPORT
  • VAT – REDUCED RATE – IDENTIFICATION OF GOODS USING THE COMBINED CUSTOMS NOMENCLATURE
  • ■ VAT – ‘MARGIN SCHEME’
  • EXCISE DUTIES – FICTITIOUS DELIVERIES OF PETROLEUM PRODUCTS

4 November 2025