WTS Global Customs Newsletter

Brazil: Benefits of the drawback regime extended to some services
China: China’s customs relaxes voluntary disclosure rules
Italy: Penalties for customs violations must be proportionate: the Italian Supreme Court takes a clear position against the more than proportional increase in penalties for customs law violations
United Kingdom: UK developments on CDS
United States: Applicability of the First Sale Rule for Non-market Economies
Germany: Appeal in “Hamamatsu” case rejected by German Federal Fiscal Court

• China: Export tax rebate made easy
  Italy: The contrast between the digitalization of the bill of import and the requirements for deducting Import VAT
  United Kingdom: Brexit 2022 update – 2
  Vietnam: Goods labeling
  UK/EU: EU Sanctions developments on Russia/Ukraine
  Germany/EU: Restrictive measures against Russia and Belarus due to the war of aggression against Ukraine – Current developments

• Austria: Customs law thwarts VAT law
• Belgium: E-commerce: Belgium changes VAT rules on importer of record
• Brazil: Brazilian Superior Court of Justice defines the calculation of penalty and interest on drawback
• Brazil: Ex-Tariff saved from extinction
• China: Major updates in China customs
• France: The Goods and Services Tax Code – (A way to clarify the applicable rules!)
• Hungary: Changes to customs administration in Hungary
• Italy: Importer not established in the EU – operative clarifications
• Senegal: The recent customs reforms of 20 December 2021
• Singapore: Asia’s FTA Spree: benefits galore for businesses but caveat emptor
• Sweden: Swedish Import VAT – Is Swedish Customs the competent authority?
• United Kingdom: National Security and Investment Act
• United Kingdom: Brexit 2022 update
• United States: Outcome of “De Minimis” will have Major Effects on E-Commerce Importations and the US FTZ Program
• Vietnam: Import of software to Vietnam

Brazil: Ex-Tariff on the brink of extinction
China: Major updates in China Customs
France: Customs administration – French cultural exception?
Italy: The importer is almost always responsible in case of an untrue certificate of origin
Mexico: CFDI with consignment note complement
Pakistan: Pakistan Single Window (PSW)
United Kingdom: EU export controls on dual-use goods: the latest update
Vietnam: Duty–free goods imported for export production and processing

Brazil I: Customs Controls to Curb Red Tape
Brazil II: Brazil issues regulation to combat customs fraud
China: Major updates in China Customs
Italy I: Simplifications for authorisation to the “approved place for export”
Italy II:Simplified procedure for relief from the import duties of reimported goods
Mexico I: Changes in customs compliance regulations
Mexico II: New Framework as of 2020 & 2021
Mexico III: New Free Zone in Chetumal, Quintana Roo
Portugal: Brexit implications on customs
Ukraine: New Rules on Authorised Economic Operators Implemented in Ukraine
Vietnam: Vietnam’s implementation of the EU and Vietnam Free Trade Agreement (“EVFTA”)

Regions

Asia Pacific: Regional Comprehensive Economic Partnership (RCEP): the world’s largest Free Trade Area and business opportunities in the Asia Pacific region

European Union: E-commerce and new provisions on low-value consignments

Additional country news

China I: China Export Controls 2.0

China II: China launches four free trade zones

Malaysia: ASW – A game changer for ASEAN trade and Customs clearance

Philippines: The Philippines Implements its “Strategic Trade Management Act” (Republic Act No. 10697)

USA: America’s New US President and International Trade: 5 Feb. 2021