Customs Law

[{"title":"EU Parliament votes in favour of trade deal with the US \u2013 15% customs tariffs on EU goods and duty-free access for US goods","nid":"5538","body":"The EU Parliament has approved the \u201cTurnberry Deal\u201d, that was negotiated between Ursula von der Leyen and Donald Trump in 2025. Goods originating in the US can be imported into the EU at 0% customs tariff rate. The USA commits to not imposing tariffs higher than 15% on goods originating in the EU.\n","field_datum":"22.06.2026\n","field_newsletter":"Customs Newsletter 06\/2026"},{"title":"E-commerce: Flat-rate Customs Duty on Low Value Consignments from Third Countries \u2013 EU Commission Issues Guidance","nid":"5537","body":"The EU is fundamentally reforming the customs treatment of low-value imports. From 1 July 2026, consignments of up to EUR 150 from third countries will be subject to a EUR 3 flat-rate customs duty. The Commission has now issued guidance, providing important clarification on scope, application and practical implications. Businesses engaged in e-commerce should act now: the new rules can create additional costs, increase compliance requirements and may significantly impact existing supply chains. Changes in logistics can significantly reduce costs.\n","field_datum":"19.06.2026\n","field_newsletter":"VAT Newsletter 28\/2026"},{"title":"U.S. customs tariffs remain under review: Court of International Trade questions sec. 122 customs tariffs ","nid":"5522","body":"The U.S. Court of International Trade (CIT) had ruled that the tariffs imposed under the IEEPA were unlawful. That decision had most recently been upheld by the U.S. Supreme Court. Now, the CIT is also challenging the tariffs imposed under Section 122 of the Trade Act. Two of the three judges held that a trade deficit was not sufficient to meet the requirements for imposing the tariffs.\n","field_datum":"19.05.2026\n","field_newsletter":"Customs Newsletter 05\/2026"},{"title":"U.S. Customs and Border Protection launches refund process for IEEPA customs duties ","nid":"5509","body":"Following the US Supreme Court\u2019s ruling that President Donald Trump\u2019s IEEPA customs tariffs were unlawful (KMLZ Customs Newsletter 03 | 2026), US Customs is now proceeding with a large-scale refund process. Businesses can submit and calculate their claims online. Refunds will then be issued collectively for all affected importations of goods.\n","field_datum":"24.04.2026\n","field_newsletter":"Customs Newsletter 04\/2026"},{"title":"Federal Ministry of Finance\u2019s letter on the VAT exemption for supplies preceding an importation","nid":"5502","body":"Mit Schreiben vom 09.04.2026 konkretisiert das BMF umfassend die Steuerbefreiung f\u00fcr die einer Einfuhr vorangehenden Lieferungen. Auch der UStAE wurde grundlegend \u00fcberarbeitet. Die zahlreichen zollrechtlichen Erl\u00e4uterungen schaffen mehr Rechtssicherheit bei Einfuhrlieferungen und besonderen Zollverfahren. Kritisch ist jedoch die erstmalige Einschr\u00e4nkung der Zolllagerregelung f\u00fcr bestimmte Lieferungen an Endabnehmer. Wir ordnen die Neuregelungen ein und zeigen, worauf Unternehmen jetzt achten m\u00fcssen.\n","field_datum":"17.04.2026\n","field_newsletter":"VAT Newsletter 20\/2026"},{"title":"US Supreme Court overturns US customs tariffs: IEEPA not a suitable legal basis","nid":"5472","body":"In a judgment dated 20 February 2026, the US Supreme Court declared large parts of the customs tariffs introduced by President Trump during his second term to be unlawful. The International Emergency Economic Powers Act (IEEPA) does not provide any legal basis for such regulations. The White House has already announced that it will reintroduce customs tariffs on other legal grounds. Companies that have paid customs duties in the US in the past can still expect refunds.\n","field_datum":"24.02.2026\n","field_newsletter":"Customs Newsletter 03\/2026"},{"title":"Entry into force of the EU-Mercosur agreement remains uncertain \u2013 will it be provisionally applied?","nid":"5463","body":"On 17 January 2026, following 26 years of negotiations, the EU and the Mercosur countries Argentina, Brazil, Paraguay and Uruguay signed a Partnership and Trade Agreement. Its entry into force, however, remains uncertain. The ECJ is currently reviewing its compatibility with Union law. It therefore remains unclear when, and indeed whether, the world\u2019s largest free trade area will be established.\n","field_datum":"06.02.2026\n","field_newsletter":"Customs Newsletter 02\/2026"},{"title":"EU considers export duties and tariff quotas for aluminium scrap","nid":"5450","body":"At the end of December 2025, the EU Commission announced that it would be discussing export duties and tariff quotas for aluminium scrap. A concrete proposal is to be announced in the second quarter of 2026. Export duties are payable by the person identified as the declarant of the export declaration. As long as tariff quotas have sufficient capacity, export duties can be avoided.\n","field_datum":"22.01.2026\n","field_newsletter":"Customs Newsletter 01\/2026"},{"title":"E-Commerce in 2026: Adjustments for consignments from third countries","nid":"5449","body":"The e-commerce business involving goods shipments from third countries has been booming for years and continues to grow steadily. Many non-EU suppliers take advantage of the high volume of consignments to engage in what can only be described as tax evasion. In response, both the EU and individual Member States have adopted measures in recent months to counter this trend. These regulations, however, affect all e-commerce businesses that deliver goods from third countries to customers in the EU \u2013 regardless of whether they are established, within or outside the EU.\n","field_datum":"20.01.2026\n","field_newsletter":"VAT Newsletter 05\/2026"},{"title":"Section 21b of the German VAT Act: special provisions for the use of centralised clearance","nid":"5441","body":"On 1 January 2026, the new sec. 21b of the German VAT Act entered into force. It regulates where import VAT is incurred when using the centralised clearance for imports. In this case, customs duties and import VAT are often incurred in different Member States. Under certain circumstances, an additional VAT return for import VAT may be required in addition to the customs declaration.\n","field_datum":"13.01.2026\n","field_newsletter":"VAT Newsletter 02\/2026"}]

[{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminare","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online seminare","field_seminarbeschreibung":"","field_seminarlink":""}]

[{"title":"Customs organization","nid":"5335","view_node":"\/en\/customs-organization"},{"title":"Customs tariff","nid":"5332","view_node":"\/en\/customs-tariff"},{"title":"Customs value ","nid":"5303","view_node":"\/en\/customs-value"},{"title":"Customs warehouse","nid":"5329","view_node":"\/en\/customs-warehouse"},{"title":"Import","nid":"5333","view_node":"\/en\/import"},{"title":"Import VAT","nid":"5327","view_node":"\/en\/import-vat"},{"title":"Incoterms\u00ae","nid":"5334","view_node":"\/en\/incoterms"},{"title":"Origin of goods and preferences","nid":"5330","view_node":"\/en\/origin-goods-and-preferences"},{"title":"Procedural","nid":"273","view_node":"\/en\/procedural"},{"title":"Processing traffic in customs law","nid":"5331","view_node":"\/en\/processing-traffic-customs-law"}]