IEEPA, CBP, ACE, and CAPE: The Refund of Unlawfully Collected U.S. Tariffs
Since the recent court decisions and the launch of the CAPE system, the recovery of unlawfully collected U.S. tariffs is no longer merely…
Customs
The 20th Sanctions Package: A New Phase of Sanctions Policy
There are new sanctions rules against Russia. The so-called “20th sanctions package” was actually supposed to appear as early as the anniversary of…
Update Mercosur
In Schlagbaum 02/2026, we reported on the current state of play regarding the Mercosur free trade agreement. In the meantime, the texts of…
Update on the Regional Convention (PEM)
A modernisation of the rules of origin has been emerging for some time now within the Pan-Euro-Mediterranean free trade Convention (PEM, for short)….
Supreme Court Limits IEEPA Tariff Authority: Action Required for Companies
The U.S. Supreme Court (6-3) has clarified that the President may not impose tariffs on the basis of the International Emergency Economic Powers…
Mercosur, India: Where Do We Stand on Free Trade?
While the United States, since Donald Trump took office, has regarded tariffs as a cure-all for enforcing its trade policy interests and solving…
Customs Law: Removal from Temporary Storage – Customs Duty and Import VAT
The Hamburg Fiscal Court (FG, Finanzgericht) addressed, in a judgment of 18 July 2025 (case no. 4 K 84/22), the removal of goods…
Adjustments to CBAM, CSDDD, and EUDR
For CBAM and the European Supply Chain Directive (CSDDD), it had already been signaled throughout 2025 that adjustments to the underlying rules would…
Retention of Customs Documents in the Digital Age
The digitisation of documents has long since become part of everyday business life. Many companies have already switched entirely to electronic record-keeping, others…
