Customs Newsletter

Customs News 02/2023

The Carbon Border Adjustment Mechanism is getting closer

Does your company import cement, electricity, fertiliser, iron, steel or aluminium into the EU? If so, now is the time to look at the Carbon Border Adjustment Mechanism (CBAM). The Regulation came into force on 17.05.2023. It provides for the mandatory purchase of emission allowances for future importations of the above-mentioned substances from third countries. The...

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Customs News 01/2023

Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties

Important changes in excise duty law come into force on 13 February 2023. The so-called Excise Movement and Control System (EMCS) has now been extended to cover the movement of excise goods that are released for consumption between Member States. Minor procedural deviations in the excise duty suspension procedure will now no longer necessarily lead to the...

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Customs News 04/2022

Determination of customs value in the event of subsequent adjustment of transfer prices

The impact of a subsequent adjustment of transfer pricing on the customs value of imported goods is an important issue for companies that purchase goods from third countries. Now the German Federal Fiscal Court has finally ruled that subsequent flat-rate adjustments to transfer pricing may no longer affect a customs value once it has been declared. The main customs...

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