IMPLEMENTING REGULATION OF THE COMMISSION (EU) 2020/402 of March 14, 2020 submitting the export of certain products to the presentation of an export authorisation. Personal protective equipment is the first
Brexit – The withdrawal agreement – VAT & customs aspects
A quick update on the latest Brexit developments following the draft Brexit withdrawal agreement (the Agreement) which was released on 14 November 2018 following agreement in principle by the UK
French Customs Authorities comments for exports performed by non-established companies
In order to try to alleviate the difficulties experienced in cases of exports performed by non-established companies, further details have been provided by the French Customs Authorities regarding the formalities
Circular of 20 April 2017, concerning the application of late interests in case of late payment of some customs receivables
This article was first published in our monthly newsletter Indirect Tax News. This newsletter sums up the main news in indirect tax and customs. Since the 2016 Amending Finance Law,
Integration in the customs value of trademark license rights between companies of the same group
In this decision, the CJEU clarifies its position on the integration in the customs value of trademark license rights between companies of the same group. This decision should be viewed
Customs news
The implementation of the Union’s Customs Code (UCC) on 1 May 2016 has put an end to the “customs broker” direct representation monopole, such agent being now referred to as
Commission Delegated Regulation (EU) 2016/341 of 17 December 2015
The Union Customs Code provides for the digitisation of the exchange of information between economic operators and the customs authorities. The Commission Delegated Regulation 2016/341 of 17 December 2015 provides
The customs statute of limitations has been extended in France
The last Amending Finance Bill for 2015 has abruptly aligned the French statute of limitations on the new Union Customs Code (UCC) that will enter into force as from May
New developments in customs matters
The new Union Customs Code (UCC) will come into force on 1 May 2016, repealing the old Code of 1992. Certain key measures should be taken into account in order