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…
Customs
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…
CJEU Confirms Narrow Interpretation for Determining the Origin of Goods in the Case of Cold-Working of Steel Tubes
Judgment of the CJEU of 2 October 2025, Case C-86/24, CS STEEL a.s. Facts The case of CS STEEL (C-86/24) concerned seamless stainless…
CJEU on the Revival of the Customs Debt: Article 116(7) UCC
In the context of a request for a preliminary ruling, the CJEU addressed an interesting question concerning the revival of a customs debt…
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…
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…
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…
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…
