Declaration of Enforceability of an Arbitral Award in the Event of a Sanctions Breach (Russia Embargo)
The Higher Regional Court of Frankfurt am Main addressed the foreign trade law provisions of the Russia embargo in a decision (decision of…
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Hamburg Fiscal Court: Licence Fees and Customs Value (Judgment 4 K 137/21 of 21 May 2025)
The Hamburg Fiscal Court addressed, in proceedings brought by way of an action, the interesting question under customs valuation law of when licence…
GC: No Excise Duty Liability without an Actual Movement of Goods (So-Called “Fictitious Supplies”)
The GC addressed, in a judgment (judgment of 9 July 2025 – T-534/24 (“Gotek”)), the imposition of excise duty in relation to non-existent…
US Tariffs: New Challenges for Exporters
US trade policy reached a new dimension in summer 2025: as of 29 August, the previous de minimis exemption of USD 800 is…
New Authorisation Requirement to Prevent Circumvention: Article 2a(1aa) of the Russia Embargo
Preventing circumvention has become more important than ever in light of the terrible events in Ukraine. It is accordingly also the focal point…
Anti-Money Laundering Compliance Obligations of “Privileged” Goods Dealers
“Privileged” goods dealers find themselves in a field of tension. On the one hand, they are obliged entities under Section 2(1) no. 16…
Suddenly a Customs Compliance Officer – Now What?
The generational shift under way in customs departments appears to be gathering pace, at least judging by the current volume of enquiries we…
The 18th Sanctions Package against Russia
On 18 July 2025, the European Union adopted its 18th sanctions package against Russia by means of Regulation (EU) 2025/1494.This package once again…
Reinstatement of the Customs Debt: Article 116(7) UCC – CJEU, Judgment of 30 April 2025, Case C-330/24
In the context of a request for a preliminary ruling, the CJEU addressed the question of the reinstatement of the customs debt within…
