Toldnyheder fra TaxCon 2019, uge 01

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Lars Gosvig
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larsg@taxcon.dk
Telefon 25 37 87 57
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Indhold

Artikler og interessante links
Brexit – varers oprindelse
Overblik: Konsekvenserne af et "hard-Brexit"
Brexit: Hvad er status? (uge 1)
MERCATOR PROGRAMME - WCO supports Customs Authority of Argentina (AFIP/ DGA) on implementing WTO TFA
The First WCO Regional Workshop on Data Analytics
Peru inaugurated its new Central Customs Laboratory
WCO successfully participate in the Africa e-Commerce Week
Risk-based passenger controls at Entebbe Airport, Uganda
WCO successfully conducted a National Workshop on Post Clearance Audit (PCA) in Sri Lanka
WCO contributes to the APEC Chile 2019 Symposium
The WCO TEG-NII makes steady progress towards a global standard for an NII data format
Second WGRKC Meeting celebrates historic moment by discussing Members’ concrete proposals for the RKC
Signature of a WCO-ADEX Cooperation Agreement
First Training on the Prevention of Illicit Trafficking of Cultural Heritage (PITCH) deployed in West and Central Africa
Signing of Memorandum of Understanding for Regional Training Centre in Kyrgyz Republic
Successful WCO Leadership and Management Development (LMD) Workshop held at Comoros Customs
Meeting with Iceland Customs
Caribbean region develops enhanced understanding of the Revised Kyoto Convention (RKC)
UNODC-WCO Container Control Programme wins prestigious award
France pledges EUR 4.5 million to strengthen trade skill set of developing countries
Trade Policy Review: United States of America
Sweden gives CHF 1 million to help developing countries meet standards for farm trade
WTO issues panel report regarding US duties on Turkish pipe and tube products
DDG Wolff: Efforts to maintain and improve the multilateral trading system will succeed
ICC-WTO Small Business Champions: DG welcomes Brazilian project to lower barriers for MSMEs
Symposium examines trade issues relating to natural disasters
WTO members voice commitment to intensify fisheries subsidies negotiations in 2019
Republic of Korea gives USD 300,000 to deepen negotiating skills of developing countries
Panels established to review claims against trade measures of Costa Rica, Russia, Saudi Arabia
Austria gives EUR 400,000 to help developing countries take part in trade talks
Turkey launches safeguard investigation on yarn of nylon or other polyamides

Nyheder om BREXIT
Transparency data: Department for Exiting the European Union: business appointment rules advice, July to September 2018
Policy paper: EEA EFTA Separation Agreement and Explainer
Policy paper: Swiss Citizens’ Rights Agreement and Explainer
Policy paper: Joint Ministerial Committee communiqué: 19 December 2018
Guidance: Facilitated Customs Arrangement impact analysis - background note

Nyt fra Skatteforvaltningen
Nye vejledninger mv.

Nyt fra EU-Domstolen
Retsliste

Nyt fra EU

Nyt fra EFTA


 

Artikler og interessante links

World Customs Organization

MERCATOR PROGRAMME - WCO supports Customs Authority of Argentina (AFIP/ DGA) on implementing WTO TFA

At the request of the Federal Administration of Public Revenues/Argentinian Customs (AFIP/DGA), the WCO conducted a diagnostic mission on the implementation of the WTO Agreement on Trade Facilitation (TFA) from 3- 7 December 2018, in Buenos Aires, Argentina. The mission was conducted under the framework of WCO Mercator Programme.


World Customs Organization

The First WCO Regional Workshop on Data Analytics

The first WCO Regional Workshop on data analytics took place in Doha, Qatar from 2 to 6 December with the financial support from Qatar Customs to improve data analytics capabilities of Customs Administrations from the Middle East and North Africa (MENA) Region and discuss data analytics as an extremely powerful tool for improving the way Customs Administrations are operating.


World Customs Organization

Peru inaugurated its new Central Customs Laboratory

A new laboratory from the National Superintendence of Customs and Tax Administration (SUNAT) was inaugurated 13th December 2018 in Lima (Callao), Peru, with the presence of the Vice-minister of Economy, Mr. Hugo Perea Flores, the Vice-minister of Internal Order, Mr. Esteban Saavedra Mendoza, the National Superintendent of SUNAT, Ms. Claudia Suarez Gutierrez and the Deputy National Superintendent Mr. Rafael Garcia Melgar.


World Customs Organization

WCO successfully participate in the Africa e-Commerce Week

At the invitation of the United Nations Conference on Trade and Development (UNCTAD), the WCO successfully participated in the Africa e-commerce week event, held in Kenya, Nairobi, from 10 to 14 December 2018.


World Customs Organization

Risk-based passenger controls at Entebbe Airport, Uganda

Fifteen (15) Customs officers from Uganda Revenue Administration (URA) participated in a WCO Airport Compliance and Enforcement Officer (ACEO) workshop from 10 to 14 December 2018.


World Customs Organization

WCO successfully conducted a National Workshop on Post Clearance Audit (PCA) in Sri Lanka

In response to a request with a view to building its capacities in the field of Post-Clearance Audit (PCA), the WCO organized a National Workshop for Sri Lanka Customs from 10 to 14 December 2018 with the financial support of the Customs Cooperation Fund of China (CCF/China). The workshop was held in Colombo.


World Customs Organization

WCO contributes to the APEC Chile 2019 Symposium

At the invitation of Ms. Paulina Nazal, Executive Secretary of APEC (Asia-Pacific Economic Cooperation) Chile 2019, WCO Secretary General Kunio Mikuriya spoke at the symposium organized at the Informal Senior Officials' Meeting (SOM) held in Santiago, Chile on 13 December 2018.


World Customs Organization

The WCO TEG-NII makes steady progress towards a global standard for an NII data format

The 4th Meeting of the Technical Experts Group on Non-Intrusive Inspection (TEG-NII) was held on 13-14 December 2018 at the WCO Headquarters in Brussels. The meeting brought together close to 70 participants from Member Customs administrations and NII Industry members. Thorough discussions were held in two main sessions - a session on the Unified File Format (UFF) Development Programme and a session devoted to other NII-related topics.


World Customs Organization

Second WGRKC Meeting celebrates historic moment by discussing Members’ concrete proposals for the RKC

The Second Meeting of the WCO Working Group on the Comprehensive Review of the Revised Kyoto Convention (WGRKC) took place in Brussels from 10 to 12 December 2018, launching substantive discussions on proposals developed by WCO Members for the comprehensive review of the Revised Kyoto Convention (RKC).


World Customs Organization

Signature of a WCO-ADEX Cooperation Agreement

As part of its Strategic goal to strengthen capacity building and in the pursue of disseminating Customs knowledge to the private sector around the globe, the World Customs Organization signed the first cooperation agreement in Latin America with the Association of Exporters of Peru (ADEX) the 13th December 2018 in Lima, Peru.


World Customs Organization

First Training on the Prevention of Illicit Trafficking of Cultural Heritage (PITCH) deployed in West and Central Africa

In cooperation with the UNESCO Regional Office in Dakar and Senegal Customs, the WCO organized its first training on the “Prevention of Illicit Trafficking of Cultural Heritage” (PITCH) for countries in the West and Central Africa (WCA) region. Financed by the WCO Reserve Fund and the UNESCO Office in Dakar, this training forms part of a project aimed at shedding light on the linkages between insecurity and the illicit trafficking of cultural objects as well as providing frontline Customs officers with hands-on operational tools to prevent this type of offense. The first stage of the project, during which a regional gap analysis was undertaken and country needs identified, was conducted back in May 2018 in Ouagadougou, Burkina Faso.


World Customs Organization

Signing of Memorandum of Understanding for Regional Training Centre in Kyrgyz Republic

On 19 December 2018, a delegation from Kyrgyz Customs led by First Deputy Chairman Mr. Shamil Berdaliev visited WCO Headquarters to sign the Memorandum of Understanding for the establishment of a WCO Regional Training Centre (RTC) in the Kyrgyz Republic.


World Customs Organization

Successful WCO Leadership and Management Development (LMD) Workshop held at Comoros Customs

Over the past two years the Comoros Customs Administration has been fully committed to wide-ranging reform and modernization. Since then, management has made it a strategic priority to develop staff competencies across the board, both in technical and managerial areas. As part of this process and thanks to support from the Finnish Fund, an LMD Workshop was organized by the World Customs Organization (WCO) and co-facilitated by two experts from Canadian Customs and the WCO Secretariat. The workshop was held in Moroni from 3 to 14 December 2018 and was offered to 20 managers (five women and fifteen men) representing the operational and central Customs departments.


World Customs Organization

Meeting with Iceland Customs

At the invitation of the Acting Director General of Iceland Customs, Mr. Sigurður Skúli Bergsson, WCO Secretary General Kunio Mikuriya visited Reykjavik on 20 December 2018.


World Customs Organization

Caribbean region develops enhanced understanding of the Revised Kyoto Convention (RKC)

The World Customs Organization (WCO) in collaboration with the Caribbean Customs Law Enforcement Council (CCCLEC) and St. Lucia Customs, as well as with the generous financial support of the Commonwealth Heads of Government Meeting (CHOGM) via Her Majesty's Revenue and Customs (HMRC), organized a five-day Workshop on the International Convention on the Simplification and Harmonization of Customs Procedures, as amended, the well-known Revised Kyoto Convention (RKC), in Castries, Saint Lucia from 26 to 30 November 2018. The Workshop brought together 14 Customs Administrations from the Caribbean region (including some non-WCO Members) from Anguilla, Antigua, Bahamas, Belize, British Virgin Islands, Dominica, Grenada, Guyana, Jamaica, Montserrat, St Kitts, St Lucia, St. Vincent and the Grenadines, and Trinidad and Tobago.


World Customs Organization

UNODC-WCO Container Control Programme wins prestigious award

On 6 December 2018, the Container Control Programme (CCP) has won the prestigious 2018 Bureau International des Containers (BIC) Award, presented to an individual or organization for noteworthy contributions relating to the advancement of safety, security, standardization or sustainability in the fields of containerization and intermodal transportation.


World Trade Organization

France pledges EUR 4.5 million to strengthen trade skill set of developing countries

France is donating a total of EUR 4.5 million (CHF 5 million) to finance technical assistance programmes and training activities for developing and least-developed countries (LDCs) over a period of three years (2018, 2019 and 2020). This amount will be directed to five funds housed by the WTO.


World Trade Organization

Trade Policy Review: United States of America

The fourteenth review of the trade policies and practices of the United States of America takes place on 17 and 19 December 2018. The basis for the review is a report by the WTO Secretariat and a report by the Government of the United States of America.


World Trade Organization

Sweden gives CHF 1 million to help developing countries meet standards for farm trade

Sweden is contributing SEK 10,000,000 (just over 1,100,000 CHF) in 2019 to help developing and least-developed countries (LDCs) participate more actively in global agricultural trade. This grant to the Standards and Trade Development Facility (STDF) aims to support developing countries in complying with international food safety, animal and plant health standards with the objective of increasing their access to world markets.


World Trade Organization

WTO issues panel report regarding US duties on Turkish pipe and tube products

On 18 December the WTO circulated the panel report in the case brought by Turkey in “United States — Countervailing Measures on Certain Pipe and Tube Products” (DS523)


World Trade Organization

DDG Wolff: Efforts to maintain and improve the multilateral trading system will succeed

Speaking at the Peterson Institute for International Economics in Washington D.C. on 17 December, Deputy Director-General Alan Wolff outlined the reasons for being optimistic that the multilateral trading system and the WTO will endure. He emphasized the need for solutions to meet current challenges and what remains to be done to increase the benefits of the system.


World Trade Organization

ICC-WTO Small Business Champions: DG welcomes Brazilian project to lower barriers for MSMEs

Director-General Roberto Azevêdo met with Brazil’s National Confederation of Industry (CNI) in Brasilia on 18 December and received an update on their ‘Small Business Without Barriers’ project, selected as a successful proposal under the ICC-WTO Small Business Champions initiative in March 2018.


World Trade Organization

Symposium examines trade issues relating to natural disasters

On 14 December, a symposium held at the WTO on natural disasters and trade looked into the economic losses resulting from natural disasters, how to use data to analyze risk, and the case for investment in building resilience to such disasters. The symposium was held as part of a WTO research project approved by WTO members and funded by the Government of Australia. A preliminary scoping of the trade issues emerging from this research was presented.


World Trade Organization

WTO members voice commitment to intensify fisheries subsidies negotiations in 2019

At the 14 December meeting of the Negotiating Group on Rules, heads of WTO member delegations declared their commitment to intensify negotiations on fisheries subsidies in the new year to meet the end-2019 target for an agreement. Heads of delegation further confirmed their support for the January-July 2019 work programme recently agreed in the Negotiating Group.


World Trade Organization

Republic of Korea gives USD 300,000 to deepen negotiating skills of developing countries

The Republic of Korea is contributing USD 300,000 (approximately CHF 300,000) to help developing and least-developed countries participate more fully in multilateral trade negotiations.


World Trade Organization

Panels established to review claims against trade measures of Costa Rica, Russia, Saudi Arabia

At its meeting on 18 December, the WTO’s Dispute Settlement Body (DSB) agreed to establish a panel to review Mexico’s complaint against import restrictions imposed by Costa Rica on fresh avocados from Mexico. The DSB also agreed to a request from the United States for a panel to review its complaint regarding Russia’s tariffs on imports of certain US goods and from Qatar for a panel to rule on measures in Saudi Arabia on the protection of intellectual property rights.


World Trade Organization

Austria gives EUR 400,000 to help developing countries take part in trade talks

The government of Austria is contributing a total of EUR 400,000 (CHF 450,000) to fund WTO trade-related programmes over a period of two years (2018 and 2019), with the aim of helping developing and least-developed countries (LDCs) participate more fully in multilateral trade negotiations.


World Trade Organization

Turkey launches safeguard investigation on yarn of nylon or other polyamides

On 3 January 2019, Turkey notified the WTO’s Committee on Safeguards that it initiated on 30 December 2018 a safeguard investigation on yarn of nylon or other polyamides.


PwC

Brexit: Hvad er status? (uge 1)

Afstemningen om udtrædelsesaftalen, der blev udsat i december grundet politisk modvillighed imod dele af aftalen, forventes at blive gennemført i det britiske parlament inden den 21. januar 2019. Udsættelsen af afstemningen den 11. december affødte en mistillidsafstemning i det britiske parlament, som den britiske premierminister imidlertid overlevede.


Deloitte

Brexit – varers oprindelse

Brexit kræver, at din virksomhed har styr på toldtariffen og regler for oprindelsesbeviser, sikrer nødvendige oprindelsesbeviser fra leverandører, har styr på, hvordan varer får oprindelse, har kendskab til handelsaftaler, og har styr på, hvornår og hvordan aftaler anvendes og regler overholdes


Plesner

Overblik: Konsekvenserne af et "hard-Brexit"

Der er en større risiko for, at Storbritannien forlader EU uden en aftale om betingelserne for deres udtræden. Plesner giver her et stort samlet overblik over konsekvenserne af et hard-Brexit inden for en række centrale juridiske områder.


Indholdsfortegnelse 

Nyt om BREXIT

GOV.UK Department for Exiting the European Union

Transparency data: Department for Exiting the European Union: business appointment rules advice, July to September 2018

Department for Exiting the European Union: business appointment rules advice, July to September 2018


GOV.UK Department for Exiting the European Union

Policy paper: EEA EFTA Separation Agreement and Explainer

Separation Agreement text as agreed between the UK and the EEA EFTA states, and Explainer.


GOV.UK Department for Exiting the European Union

Policy paper: Swiss Citizens’ Rights Agreement and Explainer

Citizens’ Rights Agreement text as agreed between the UKand Switzerland, and Explainer.


GOV.UK Department for Exiting the European Union

Policy paper: Joint Ministerial Committee communiqué: 19 December 2018

This communiqué summarises the meeting of the Joint Ministerial Committee, chaired by Prime Minister Theresa May, on 19 December 2018.


GOV.UK Department for Exiting the European Union

Guidance: Facilitated Customs Arrangement impact analysis - background note

This note contains clarification in response to the UKSA’s request for more detail on a statistic within the White Paper.


Indholdsfortegnelse 

Nyt fra Skatteministeriet og Skatteforvaltningen

Nyhedsbrev til virksomheder

Ikke-præferentielle oprindelsescertifikater udstedt i Finland

Tillægstold ved import af stål: Husk at der i mange tilfælde er mulighed for nedsat toldbetaling

Vejledning til virksomheder

Vejledning til eksportører - Varer med dual use

Vejledning til eksportører - Varer omfattet af eksportkontrol


Indholdsfortegnelse 

Nyt fra EU-domstolen

Retsliste 07-01-2019 - 05-02-2019

Listen er vejledende. EU-domstolen kan have fjernet sager fra retslisten efter vi har hentet informationerne.

Dom C-496/17 Deutsche Post
Dato: 16-01-2019
Toldunion

Præjudiciel forelæggelse - toldunion - EU-toldkodeksen - artikel 39 - status som autoriseret økonomisk operatør - gennemførelsesforordning (EU) 2015/2447 - artikel 24, stk. 1, andet afsnit - ansøger, som ikke er en fysisk person - spørgeskema - indsamling af personoplysninger - direktiv 95/46/EF - artikel 6 og 7 - forordning (EU) 2016/679 - artikel 5 og 6 - behandling af personoplysninger

Tidligere dokument: C-496/17 Deutsche Post - Dom
Tidligere dokument: C-496/17 Deutsche Post - Indstilling
Tidligere dokument: C-496/17 Deutsche Post - Ny sag

Indstilling C-1/18 Oribalt Riga
Dato: 24-01-2019
Toldunion

Forordning (EØF) nr. 2913/92 - EF-toldkodeks - toldværdi - lægemidler - artikel 30, stk. 2, litra b) - begrebet »lignende varer« - faktorer, der skal tages i betragtning - artikel 30, stk. 2, litra c) - deduktiv metode baseret på enhedspris - frist på 90 dage - rabatter

Tidligere dokument: C-1/18 Oribalt Riga - Dom
Tidligere dokument: C-1/18 Oribalt Riga - Indstilling


Indholdsfortegnelse 

Nyt fra EU

Nyt fra Rådet

Udkast til Rådets konklusioner om anden statusrapport om gennemførelsen af EU's strategi og handlingsplan for toldrisikostyring - Vedtagelse

RAPPORT FRA KOMMISSIONEN TIL EUROPA-PARLAMENTET OG RÅDET om gennemførelsen af forordning (EF) nr. 428/2009 om en fællesskabsordning for kontrol med udførsel, overførsel, mæglervirksomhed og transit i forbindelse med produkter med dobbelt anvendelse

Udkast til RÅDETS FORORDNING om ændring af forordning (EU) nr. 1387/2013 om suspension af den fælles toldtarifs autonome toldsatser for visse landbrugs- og industriprodukter - Vedtagelse

Udkast til Rådets konklusioner om anden statusrapport om gennemførelsen af EU's strategi og handlingsplan for toldrisikostyring - Vedtagelse

KOMMISSIONENS DELEGEREDE FORORDNING (EU) …/… af 19.12.2018 om ændring af delegeret forordning (EU) 2015/2446 for så vidt angår frister for indgivelse af summariske indpassageangivelser eller angivelser forud for afgang i forbindelse med søtransport mellem Unionens toldområde og Det Forenede Kongerige Storbritannien og Nordirland samt Kanaløerne og øen Man

Forslag til EUROPA-PARLAMENTETS OG RÅDETS FORORDNING om ændring af Rådets forordning (EF) nr. 428/2009 ved udstedelse af en generel EU-udførselstilladelse for udførsel af visse produkter med dobbelt anvendelse fra Unionen til Det Forenede Kongerige Storbritannien og Nordirland

 

Nyt fra Parlamentet

Kommissionens delegerede forordning om ændring af delegeret forordning (EU) 2015/2446 for så vidt angår frister for indgivelse af summariske indpassageangivelser eller angivelser forud for afgang i forbindelse med søtransport mellem Unionens toldområde og Det Forenede Kongerige Storbritannien og Nordirland samt Kanaløerne og øen Man  

 

Nyt fra EUR_LEX

Forslag til EUROPA-PARLAMENTETS OG RÅDETS FORORDNING om ændring af Rådets forordning (EF) nr. 428/2009 ved udstedelse af en generel EU-udførselstilladelse for udførsel af visse produkter med dobbelt anvendelse fra Unionen til Det Forenede Kongerige Storbritannien og Nordirland

 


Indholdsfortegnelse