查看更多>>摘要：The Global Trade and Customs Journal (GTCJ) is pleased to publish special focus articles on the ongoing EU Customs reform process。 The articles in this Issue provide a rich overview， and are just the beginning。 This multi-year reform effort will continue to generate questions and challenges for practitioners。 And it is influencing developments in other jurisdictions， including Brazil and Australia。 We are grateful to all the contributors for their analysis。 I would like to extend a special thank you to Michael Lux， a valuable member of the GTCJ Editorial Board。 This Issue wouldn't have happened but for his vision and leadership。
查看更多>>摘要：The EU Commission has presented to the European legislator (Parliament and Council) a proposal for the reform of the Union Customs Code (UCC) (as well as amendments of several other legal acts)。 The main features of the reform are: the creation of an EU Customs Data Hub (which will gradually replace the IT import and export clearance systems of the EU Member States)， and of an EU Customs Authority responsible， inter alia， for this data hub and risk analysis based on the data thus made available， a shift from the responsibility and financial liability of the so-called declarant (who lodges the customs declaration or on whose behalf it is lodged) to the concept of a (deemed) importer as the person responsible not only for import duties but for all fiscal and non-fiscal compliance aspects (even if other persons， such as carriers or holders of storage facilities， have provided at least part of the required information to the data hub)， including the responsibility for a self-assessment of import duties， an extension of benefits for Authorised Economic Operator (AEO) (in future called 'Trust and Check traders') who will be authorized to self-release goods， as well as a partial harmonization of customs sanctions。 If adopted by the legislator， the new provisions and the creation of the EU Customs Authority will be bold steps which will bring the EU customs union to a higher level and will increase uniformity in the treatment of economic operators importing into， and exporting from， the EU Customs Union。 Part of the reform package are also changes to the EU customs tariff with regard to e-commerce goods (introduction of four groups of flat rate duty， plus one for duty-free goods， abolition of the current customs duty relief for goods up to a value of EUR 150)， as well as an amendment of the VAT System Directive according to which the import one-stop shop (IOSS) will be extended to e-commerce goods beyond a value of EUR 150。
查看更多>>摘要：On 17 May 2023， the European Commission (the EU Commission) published its proposal for a regulation establishing the Union Customs Code (UCC) and the European Union (EU) Customs Authority， and repealing the current UCC， as part of a broader EU Customs Reform Package (the Proposal)。 This editorial note will begin with a brief summary of the Proposal， followed by some initial thoughts on its content。 Specific elements of the Proposal are discussed in detail in other sections of this special issue。 The debate is (at the time of writing in late summer) only starting， and discussions will no doubt intensify over the next months。 However， it is already possible at this early stage to share some initial thoughts on the Proposal， which seeks to undertake a complete overhaul of the current EU customs system。
查看更多>>摘要：This article discusses the proposal by the European Commission to eliminate the customs duty relief threshold which is to be offset by the introduction of a simplified tariff treatment for the distance sales， the so-called bucketing system。 The aim of the Proposal is to mitigate the risk of consignment splitting， to reduce the incentive for undervaluation and increase tax revenue。 Furthermore， the Proposal aims to reduce the administrative burden on traders and customs authorities。 As applying the bucketing system is optional for traders， the design features of the proposed system may be decisive for traders to opt for the simplification and with it the the successful implementation of this system。 This article explains and assesses the proposal in the light of the objectives set by the European Commission and its effectiveness in achieving these objectives。
查看更多>>摘要：This article begins by examining the crisis management system implemented through the EU Customs Reform。 It specifically delves into the factors that prompted the Commission to create this mechanism。 The paper then scrutinizes the system from both a legal and practical standpoint， assessing its potential to enable a unified response from the Customs Union when addressing the challenges identified by the proposal。 Furthermore， the article discusses the Commission's renewed effort to harmonize customs enforcement within the EU。 It investigates the reasons behind this proposal and subsequently evaluates the suggested provisions and their potential impacts， before ending the article with a conclusion。
查看更多>>摘要：E-commerce transactions increased substantially over the past three years， including the cross-border movement of goods that were acquired using the internet。 From the customs legislation point of view， such new reality means a huge volume of import transactions of goods using the post or courier companies， having individuals as importers， and which values are quite law if compared to ordinary importations made by companies。 The flood of small packs not only clogged the old logistic system involved in this kind of transaction but also evidenced the failure of the current legal framework。 On top of this issue， local producers argue that products acquired from the generically called 'Asian e-commerce marketplaces' are artificially cheaper， and they claim for controls， restrictions， and more equal conditions in terms of tax treatment。 The debate pointed out above is global by nature， and it is a hot topic in Brazil。 The goal of this paper is to present the political debate regarding e-commerce cross-border transactions， and the recent developments in terms of the legal framework， challenges， and opportunities。
查看更多>>摘要：Brazil has been actively addressing the challenges posed by the rapid growth of e-commerce within its customs framework， focusing on enhancing efficiency while maintaining control over trade flows。 Two notable strategies employed by Brazil is the utilization of cutting-edge technology of artificial intelligence (AI) and a Trusted Trader Scheme， known as Authorized Economic Operator (AEO) program。 This scheme acknowledges compliant and reliable economic operators， granting them a status that comes with various benefits， particularly in the realm of customs procedures。 In addition， the application of automated risk analysis， often integrated with AI， has also revolutionized customs procedures in Brazil。
查看更多>>摘要：The figure of the 'Trust and Check Trader' identified by the reform proposal of the Union Customs Code presented by the European Commission sets as basic requirements those of the current Authorised Economic Operator (AEO)， providing， however， for a more transparent relationship between the former and the customs authorities， with the latter being able to access the information systems of this new category of trusted subjects， in exchange for a significant series of facilitations in customs operations。 If the applicants for the new status are willing to submit to the necessary verifications and to allow access to their information systems， the draft Regulation provides for many advantages， some currently provided for AEOs and others introduced exclusively for Trust and Check Traders。
查看更多>>摘要：Australia is undertaking significant trade facilitation and modernisation reform。 This article refers to the work in Australia by government and its agencies and lessons which can be learnt from European reforms to Customs Regulation。
查看更多>>摘要：In 2022， the Brazilian customs authority issued regulations on customs valuation， explicitly allowing the use of transfer pricing rules to determine whether the relationship between parties influenced the prices applied in import transactions。 The regulation allows the utilization of the computed value method， as indicated in the calculation statements of the cost of imported goods， for transactions conducted with related parties。 This same information can also be employed to ascertain the actual profit， as outlined in the domestic transfer pricing legislation。 However， months before the release of the regulation， the Administrative Council of Tax Appeals (CARF) issued a decision supporting the actions taken by the customs authority。 The customs authority utilized the arbitration method of customs valuation， relying on artificial profit parameters derived from the transfer pricing legislation。 Despite being confirmed by CARF， the use of transfer pricing provisions in the valuation process seems to be far from the brief authorization for their use in assisting the determination of related party relationships or the cost of goods sold。 The practice， therefore， is far from being in compliance with the Customs Valuation Agreement (CVA) of the World Trade Organization (WTO)， representing a return to arbitrary or fictitious bases in valuation。
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