Union Customs Data Model 4.0 goes live

The EU Customs Data Model (EUCDM) is the model for Customs trans-European systems such as NCTS, AES, ICS, EOS and for Member States national customs clearance systems. Its overall objective is to provide a technical instrument that models the data requirements laid down in EU Customs legislation and present a single and genuine source of […]

VAT Cross Border Rulings (CBR)

EU Pilot project What is it? A pilot project has been set up to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. Several Member States are participating in this project, set up by the EU VAT Forum. Taxable persons envisaging cross-border transactions between two or more of the participating […]

New form of customs declaration for low value consignments

Following an amendment to the Union Customs Code Delegated Regulation (EU) 2015/2446, it will be possible from 1 January 2021 to declare goods up to 150 € using a customs declaration that requires 3 times less data than a standard declaration. From 1 January 2021 the existing VAT exemption for goods up to 22 € will disappear. In order to allow […]

EU – Hong Kong Customs cooperation

The volume of trade between Hong Kong and the EU makes cooperation between their customs authorities very important to the facilitation of legitimate trade flows and the preservation of supply chain security. On 13 May 1999, the then European Community and Hong Kong, China signed an Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters (CCMAA). See Official Journal L […]

EU-Japan Economic Partnership Agreement (EPA)

Overall relations Customs relations and cooperation between the EU and Japan are part of the EU’s overall political and economic relations with that country. The Strategic Partnership Agreement between the European Union and its Member States, of the one part, and Japan, of the other part contains a number of economic and trade cooperation rules, […]