Customs in the European Union – Recent developments (non-Brexit): Dual-use goods, Combined Nomencalture, ECJ cases on valuation, COVID-19

Highlights of recent developments:

• Commission published the 2021 version of the Combined Nomenclature link
• Commission published the 2020 update of the EU dual-use export control list link
• Launch of Access2Markets portal – New digital tool for determining customs duties, rules of origin, labelling rules, certification requirements, technical standards, environmental rules, etc. for both export and import companies link
• EU to impose tariffs on up to $4 billion of U.S. products link

COVID-19

• Suspension of customs duties and VAT on imported medical equipment to the end of April 2021 link

ECJ Cases

• C-476/19 (Combinova AB) – Meaning of the Term ‘Used’ in Connection with the Extinguishment of a Customs Debt when Goods are Returned from the EU without Use link
• C-330/19 (Exter BV) – Clarification of the term ‘taxable elements’ for the determination of the customs duty link

See All customs developments in the European Union in 2020

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