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Artikler og interessante links
The WCO Harmonized System Committee (HSC) held its 62nd Session from 17 to 28 September 2018 at WCO Headquarters in Brussels
WCO at International Law Enforcement Intellectual Property Crime Conference in Dubai
WCO begins the process of drafting its next Strategic Plan
Signing ceremony for the HS Programme in Africa between the EU and the WCO
EAC Customs Administrations successfully undertake AEO peer validation reviews
Signature of a WCO-FIATA Cooperation Agreement
The first WCO accreditation workshop for Mercator Programme Advisors (MPAs) in the MENA region
Global Security Conference: three-year anniversary of the Punta Cana Resolution
WCO prepares forward capacity building support to Zambia on key Trade Facilitation topics
WTO-IMF-World Bank report: greater trade integration will boost shared prosperity
Seventh China Round Table on WTO Accessions puts Eurasia in the spotlight
DG Azevêdo: “We can’t put progress on hold until we’re ready”
Registration opens for public access to 2nd oral hearing in “US — Large Civil Aircraft” appeal
WTO and UN Environment join forces to make trade work for the environment
Azevêdo stresses role of trade in helping women participate fully in the global economy
Course on trade in value-added and global value chains concludes at WTO
World Trade Report 2018 highlights transformative impact of digital technologies on trade
High-level session highlights need for closer links between trade and environment policies
DG Azevêdo calls on international community to ensure nobody is left behind in digital era
Trade Dialogues: ICC and B20 present recommendations on strengthening global trade
Qatar requests WTO consultations with Saudi Arabia on intellectual property rights protection
Trade can make a vital contribution to meeting the Sustainable Development Goals — Azevêdo
DG Azevêdo welcomes B20 support for the WTO
WTO issues compliance panel reports regarding Colombian measures on textiles, apparel, footwear
High-level panel highlights potential of e-commerce as driver for growth and inclusion
Public Forum explores new ways to achieve inclusive trade in era of technological revolution
WTO and ICC announce new Small Business Champion
High-level panel calls for integration of fragile states into the global economy
DDG Wolff: “The future of the WTO and the world trading system is bright”

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Artikler og interessante links

World Customs Organization

The WCO Harmonized System Committee (HSC) held its 62nd Session from 17 to 28 September 2018 at WCO Headquarters in Brussels

The WCO Harmonized System Committee (HSC) held its 62nd Session from 17 to 28 September 2018 at WCO Headquarters in Brussels. The session was attended by more than 170 participants representing 85 Contracting Parties to the HS Convention, one WCO Member administration and four international and regional organizations.


World Customs Organization

WCO at International Law Enforcement Intellectual Property Crime Conference in Dubai

The World Customs Organization (WCO) participated in the 12th International Law Enforcement Intellectual Property (IP) Crime Conference held in Dubai, United Arab Emirates on 25 and 26 September 2018.


World Customs Organization

WCO begins the process of drafting its next Strategic Plan

As approved by the Council session of June 2018, the WCO has adopted a new approach for collecting Members views to be incorporated in the new WCO Strategic Plan 2019-2022. A series of regional workshops will be held from September to November in the six WCO regions to ensure that the next Strategic Plan reflects Members’ priorities and guides the Organization’s work for the coming years. The first workshop, for the WCO Europe region, was held on 27 September 2018 at the WCO Headquarters.


World Customs Organization

Signing ceremony for the HS Programme in Africa between the EU and the WCO

On 4 October 2018, the WCO Secretary General, Kunio Mikuriya, signed the 5 million euro contract for the “Harmonizing the classification of goods based on WCO standards to enhance Africa trade” Programme with the representative of the European Commission's Directorate-General for International cooperation and Development (EU DEVCO), Mr. Hans Stausboll, Director for EU-Africa Relations, East and Southern Africa. The representative of the Directorate-General for Tax and Customs Union (EU TAXUD), Ms. Sabine Henzler, Director for International and General Affairs, was in attendance at the ceremony.


World Customs Organization

EAC Customs Administrations successfully undertake AEO peer validation reviews

Under the auspices of the WCO-EAC CREATe Project financed by Sweden, AEO peer validation reviews were carried out from 27 August to 11 September 2018 in Burundi, Kenya, Tanzania, Uganda and Rwanda. The visits were undertaken by the EAC Secretariat, the regional AEO experts from the 5 EAC Countries mentioned above together with the Regional Project Manager of the WCO-EAC CREATe Project.


World Customs Organization

Signature of a WCO-FIATA Cooperation Agreement

Deputy Director - Procedures and Facilitation, Mr. Luc De Blieck, representing the World Customs Organization, attended and addressed the opening ceremony of 2018 FIATA World Congress. The Congress is taking place in New Delhi, India from 26th to 29th September, 2018. Mr. De Blieck reflected on the key drivers that are defining the global Customs agenda and are driving the discourse on the future of international Customs. Among others, Mr. De Blieck highlighted that trusted partnerships between Customs and businesses are the cornerstone for tacking future challenges.


World Customs Organization

The first WCO accreditation workshop for Mercator Programme Advisors (MPAs) in the MENA region

The first WCO accreditation workshop for Arabic speaking Mercator Programme Advisors (MPAs) was held in Amman, Jordan, from 23 to 27 September 2018. The Workshop was financially supported by CCF Korea, and fourteen Customs officers from Algeria, Bahrain, Egypt, Jordan, Lebanon, Libya, Morocco, Oman, Palestine, Qatar, Saudi Arabia, Sudan and Tunisia participated in it.


World Customs Organization

Global Security Conference: three-year anniversary of the Punta Cana Resolution

The World Customs Organization (WCO) hosted a Global Security Conference from 2 to 4 October 2018 at WCO Headquarters in Brussels, Belgium. The Conference, bringing together over 150 delegates representing more than 75 Member administrations and international organizations, was made possible with the generous support of the Government of Japan.


World Customs Organization

WCO prepares forward capacity building support to Zambia on key Trade Facilitation topics

Following the Mercator Scoping mission for Zambia delivered in August 2018, the WCO completed a capacity assessment mission on the key WTO Trade Facilitation Agreement (TFA) Articles Time Release Study (TRS), Coordinated Border Management (CBM), Data Harmonization and Single Window development, in Lusaka on the 17 to 21 of September. This mission is part of ongoing tailor-made assistance provided to Zambia through the HMRC-WCO-UNCTAD TFA Implementation Programme, financially supported by the Government of the United Kingdom through Her Majesty’s Revenue and Customs (HMRC).


World Trade Organization

WTO-IMF-World Bank report: greater trade integration will boost shared prosperity

A new report issued today, 30 September, argues that trade integration can play a larger role in boosting shared prosperity. The report, by economists from the World Trade Organization, the International Monetary Fund and the World Bank, concludes that global trade policy can help to unlock opportunities provided by fundamental changes in the global economy.


World Trade Organization

Seventh China Round Table on WTO Accessions puts Eurasia in the spotlight

In closing the 7th China Round Table on WTO Accessions on 27 September in Astana, Kazakhstan, WTO Director-General Roberto Azevêdo underscored the need to fully integrate Eurasian economies into the global trading system through WTO accessions. He noted that discussions at the Round Table had contributed to the debate about the future of trade and the WTO. Kazakhstan’s Deputy Prime Minister, Mr Yerbolat Dossayev, and China’s Assistant Minister of Commerce, Mr Li Chenggang, also highlighted the value of regional integration in supporting economic growth and multilateral cooperation.


World Trade Organization

DG Azevêdo: “We can’t put progress on hold until we’re ready”

In his welcome remarks to the Opening Plenary of the 2018 Public Forum on 2 October, WTO Director-General Roberto Azevêdo underlined the importance of modernizing and adapting the rules of global trade in order to manage the major social and economic challenges ahead from technological change. The DG’s remarks kicked off three days of discussions and debate at the WTO regarding the future of trade and how to make it more sustainable and inclusive.


World Trade Organization

Registration opens for public access to 2nd oral hearing in “US — Large Civil Aircraft” appeal

At the request of the European Union and the United States in the dispute “United States — Measures Affecting Trade in Large Civil Aircraft (Second Complaint) — Recourse to Article 21.5 of the DSU by the European Union” (DS353), the Appellate Body has authorized access to the second oral hearing for WTO members and the general public via delayed broadcast. The video broadcast will take place at 9.30 a.m. on Tuesday, 9 October 2018 at the WTO headquarters in Geneva.


World Trade Organization

WTO and UN Environment join forces to make trade work for the environment

WTO Director-General Roberto Azevêdo and UN Environment Executive Director Erik Solheim issued a new study today (2 October) identifying ways to ensure that trade policies support a healthy environment and promote sustainable development. The joint publication entitled “Making trade work for the environment, prosperity and resilience” will be discussed at a high-level session at the WTO’s Public Forum on 2 October, bringing together leaders from business, government and civil society.


World Trade Organization

Azevêdo stresses role of trade in helping women participate fully in the global economy

Speaking at a Workshop on Women in Global Value Chains held at the WTO on 1 October, Director-General Roberto Azevêdo said that women currently face a range of barriers in participating in international trade and in connecting to global value chains. Ways to overcome these obstacles include helping women integrate into the formal sector, improving access to capital, increasing awareness of trade regulations and facilitating digital inclusion. He concluded: “The economic case for empowering women is clear. Trade is just one part of the picture — but it is an essential part.”


World Trade Organization

Course on trade in value-added and global value chains concludes at WTO

A course entitled “Trade in Value-Added Statistics and Global Value Chains” held at the WTO from 24 to 28 September 2018 allowed participants to better understand, use and interpret statistics on trade in value-added terms (TiVA) and global value chains (GVCs). The participants included some 30 statisticians and trade analysts from developing economies across the world.


World Trade Organization

World Trade Report 2018 highlights transformative impact of digital technologies on trade

The 2018 edition of the WTO’s flagship publication, the World Trade Report, finds that digital technologies — namely the Internet of Things, artificial intelligence, 3D printing and Blockchain — will have a profound impact on global trade, adding up to 34 percentage points to trade growth by 2030 thanks to lower costs and higher productivity. However, they could also create a challenging environment for those seeking to keep up with the latest innovations. The Report was launched today (3 October) at the WTO Public Forum.


World Trade Organization

High-level session highlights need for closer links between trade and environment policies

Linking trade and environment policies closer together can deliver benefits for prosperity and sustainability around the world, panellists said at a high-level session hosted by WTO Director-General Roberto Azevêdo and UN Environment Executive Director Erik Solheim during the WTO’s Public Forum on 2 October. Key leaders from business, government and civil society called for stepped-up action to deliver pro-environment and pro-trade outcomes that propel the world towards the achievement of the Sustainable Development Goals.


World Trade Organization

DG Azevêdo calls on international community to ensure nobody is left behind in digital era

WTO Director-General Roberto Azevêdo has called on the international community to ensure that the digital revolution underway is fully inclusive and leaves nobody behind. Speaking at a Public Forum session entitled “E-commerce 2030: Enabling an inclusive future for e-commerce”, DG Azevêdo stressed that e-commerce provides a springboard to overcome some of the traditional obstacles to trade but warned that without the right approach the big players could easily dominate this market at the expense of smaller business.


World Trade Organization

Trade Dialogues: ICC and B20 present recommendations on strengthening global trade

The International Chamber of Commerce (ICC) and B20 Argentina, the business arm of the G20, presented at the WTO Public Forum today (2 October) a list of recommendations on how to reinforce global trade in support of inclusive growth and development. Building on the outcomes of the Business Forum held in Buenos Aires at the end of 2017 and the Trade Dialogues meeting held at the WTO in June 2018, these recommendations cover e-commerce, investment facilitation, small businesses and sustainable development.


World Trade Organization

Qatar requests WTO consultations with Saudi Arabia on intellectual property rights protection

Qatar has requested WTO dispute consultations with Saudi Arabia to discuss certain Saudi measures concerning intellectual property rights owned by Qatari nationals. The request was circulated to WTO members on 4 October.


World Trade Organization

Trade can make a vital contribution to meeting the Sustainable Development Goals — Azevêdo

International trade and the WTO have a crucial role to play in helping to accelerate progress in achieving the United Nations Sustainable Development Goals (SDGs), highlights a WTO publication launched at the Public Forum today (3 October 2018). In his opening remarks, Director-General Roberto Azevêdo stressed the need to strengthen the multilateral trading system to support efforts to achieve the SDGs and to underpin growth and development in the poorest countries. This is what he said:


World Trade Organization

DG Azevêdo welcomes B20 support for the WTO

WTO Director-General Roberto Azevêdo welcomed the support of the business community to strengthen the multilateral trading system during his visit to Buenos Aires on 4 October 2018, where he attended the B20 Summit.


World Trade Organization

WTO issues compliance panel reports regarding Colombian measures on textiles, apparel, footwear

On 5 October the WTO circulated compliance reports in the dispute “Colombia — Measures Relating to the Importation of Textiles, Apparel and Footwear — Recourse to Article 21.5 of the DSU by Panama and Recourse to Article 21.5 of the DSU by Colombia” (DS461).


World Trade Organization

High-level panel highlights potential of e-commerce as driver for growth and inclusion

E-commerce is an increasingly growing force in global trade, with the potential to make the world economy more inclusive and provide opportunities for micro, small and medium-sized enterprises (MSMEs), women and young people. However, many challenges must be addressed in a collective manner in order to pave the way towards a more inclusive e-commerce landscape in 2030. Keynote speakers addressed this issue at the WTO Public Forum in a debate involving governments, the private sector and civil society.


World Trade Organization

Public Forum explores new ways to achieve inclusive trade in era of technological revolution

Director-General Roberto Azevêdo underlined at this year’s Public Forum the need for all sectors of society to benefit from the new technologies that are increasingly shaping everyone’s lives. “We can’t simply leave our future to chance, or trust it only to market forces. We have a duty to make this revolution work for everyone,” he said. This sentiment was echoed in many sessions across the three days of the Public Forum, with participants exploring new approaches to addressing inclusive trade.


World Trade Organization

WTO and ICC announce new Small Business Champion

The International Chamber of Commerce (ICC) and the WTO announced at the Public Forum today (4 October) that the Institute of Export and International Trade is the second company to be recognized as a Small Business Champion. This follows the successful completion of the Institute’s proposal, under the Small Business Champions Initiative, to run a competition entitled the “Open to Export International Business Award” aimed at encouraging small businesses around the world to begin trading internationally.


World Trade Organization

High-level panel calls for integration of fragile states into the global economy

A high-level panel at this year’s Public Forum examined the link between peace and trade, focusing on the opportunities and challenges that conflict-affected states face in developing their capacities to trade. These countries need to be integrated into the global economy, the panellists stressed, so that they can contribute to and benefit from economic growth. The session was moderated by WTO Deputy Director-General Alan Wolff.


World Trade Organization

DDG Wolff: “The future of the WTO and the world trading system is bright”

In a speech to the Graduate Institute in Geneva on 5 October, Deputy Director-General Alan Wolff said that while the multilateral trading system is more likely to be subject to greater stress, conflicts can give rise to improvements in the system. “It is my belief that the system will continue to evolve. It will be improved, because it can be, it should be, and inevitably, ineluctably, it must be.” The text of his remarks is below:


Indholdsfortegnelse 

Nyt fra Skatteministeriet og Skatteforvaltningen

Kendelser

Guide til drift af lagerfaciliteter med henblik på oplæggelse af varer på et offentligt toldoplag type 1 (CW1)

Guide til anvendelse af forenklet angivelse (SDE)

Guide til centraliseret toldbehandling (CCL)

Guide til Etablering af skibe i fast rutefart (RSS)

Guide til betalingshenstand (DPO)

Guide til at foretage toldangivelse via indskrivning i klarererens regnskaber (EIR)

Guide til anvendelse af proceduren for passiv forædling (OPO)

Guide til anvendelse af proceduren for aktiv forædling (IPO)

Guide til anvendelse af midlertidig indførsel (TEA)

Guide til anvendelse af forsendelsesangivelse med reduceret datasæt (TRD)

Guide til anvendelse af et elektronisk transportdokument som toldangivelse (ETD)

Guide til anvendelse af en særlig type segl (SSE)

Guide til samlet sikkerhedsstillelse, herunder mulighed for reduktion eller fritagelse (CGU)

Guide til status som godkendt afsender med hensyn til EU-forsendelse (ACR)

Guide til status som godkendt modtager med hensyn til TIR-proceduren (ACT)

Guide til status som godkendt modtager med hensyn til EU-forsendelse (ACE)

Guide til status som autoriseret vejer af bananer (AWB)

Guide til status som autoriseret udsteder af beviser for den toldmæssige status som EU-varer (ACP)

Guide til forenkling af fastsættelsen af de beløb, der udgør en del af varernes toldværdi (CVA)

Guide til egen beregning (SAS)

Guide til drift af lagerfaciliteter med henblik på oplæggelse af varer på et privat toldoplag (CWP)

Guide til drift af lagerfaciliteter med henblik på oplæggelse af varer på et offentligt toldoplag type 2 (CW2)

Nyhedsbrev til virksomheder

Oprindelse - opdatering af listen med postnumre - Israel

Rettelse til Toldtariffen - nye opdelinger

Rettelse til Toldtariffen - antidumpingtold

Rettelse til Toldtariffen - udligningstold

Morarenter ved opkrævning af told ved straksafgørelser


Indholdsfortegnelse 

Nyt fra EU-domstolen

Retsliste 08-10-2018 - 06-11-2018

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

Indstilling C-496/17 Deutsche Post
Dato: 17-10-2018
Toldunion

Præjudiciel forelæggelse - personers rettigheder og forpligtelser i henhold til toldlovgivningen - status som autoriseret økonomisk operatør - spørgeskema - beskyttelse af personoplysninger - skatteidentifikationsnummer - den for beregningen af indkomstskat kompetente skattemyndighed - databehandling, der er nødvendig for at overholde en retlig forpligtelse - princippet om begrænsning af formålet med behandlingen 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

Dom C-528/17 Božicevic Ježovnik
Dato: 25-10-2018
Fiskale bestemmelser

Præjudiciel forelæggelse - merværdiafgift (moms) - direktiv 2006/112/EF - artikel 143, stk. 1, litra d) - fritagelse for moms ved indførsel - indførsel efterfulgt af en levering inden for Fællesskabet - risiko for afgiftssvig - god tro hos den afgiftspligtige importør og leverandør - bedømmelse - pligt for den afgiftspligtige importør og leverandør til at udvise omhu

Tidligere dokument: C-528/17 Božicevic Ježovnik - Dom
Tidligere dokument: C-528/17 Božičevič Ježovnik - Ny sag


Indholdsfortegnelse 

Nyt fra EU

Nyt fra Parlamentet

om bekæmpelse af toldsvig og beskyttelse af EU's egne indtægter

Rapport fra Kommissionen til Europa-Parlamentet og Rådet om anvendelse af forordning (EU) nr. 978/2012 om anvendelse af et arrangement med generelle toldpræferencer og om ophævelse af Rådets forordning (EF) nr. 732/2008  

Europa-Parlamentets beslutning af 4. oktober 2018 om bekæmpelse af toldsvig og beskyttelse af EU's egne indtægter (2018/2747(RSP))  

UDKAST TIL UDTALELSE om forslag til Rådets afgørelse om Samoas tiltrædelse af den foreløbige partnerskabsaftale mellem Det Europæiske Fællesskab på den ene side og Stillehavslandene på den anden side  

 


Indholdsfortegnelse 

Nyt fra EFTA

Nyt fra EFTA Surveillance Authority

Internal Market: Norway must reimburse overpaid registration tax with interest

The Norwegian rules concerning registration tax on foreign-registered motor vehiclesthat are leased, rented or borrowed for temporary use in Norway are not in linewith EEA rules. This is the conclusion of a reasoned opinion sent to Norway by ESA is ofthe opinion that the Norwegian legislation fails to ensure that overpaidregistration tax on leased, rented or borrowed foreign-registered motor

Following an EFTA Court ruling and subsequentdiscussion with ESA, Norway introduced a tax reim...


Food Safety: Iceland must improve controls of animal by-products

Iceland has not made adequate arrangements to ensure that all animal by-products are handled, processed anddisposed of correctly in line with EEA legislation. This is the conclusion in a report published by the EFTA Surveillance Authority (ESA) after an audit in ESA's team found that very limited progress,and in certain cases, no progress has been made from ESA's mission in 2013 inrelation to official controls on animal by-products. Animal by-products (ABPs)are bodies or parts of anim...

Indholdsfortegnelse