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…
Customs
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…
Report from the EFA Conference in Linz
Every year, the EFA Conference (formerly known as the European Customs Law Day) brings together people from a range of fields, the judiciary,…
US Tariffs: A Snapshot
Last week, the EU business world once again held its breath when the US President was quoted with a “recommendation” to impose 50%…
The U.S. Trade War: “America First,” and the EU’s Countermeasures
The escalation of the tariffs imposed traces its origins back to Donald Trump’s first term in office. It rests on his view that…
