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Artikler og interessante links
WCO and OSCE to strengthen co-operation in helping States to address emerging and evolving security threats
WCO prioritizes forward capacity building support to Guyana on strategic Trade Facilitation themes
COPES National Workshop held in Cotonou
WCO supports Bahamas Customs in developing a pool of Origin Trainers
WCO Strategic Plan 2019/2022: Consultation with the Americas and Caribbean region
Working Group on E-Commerce makes another stride forward on Cross-Border E-Commerce
Enhancement of cooperation with Turkmenistan
WCO Supports the Bahamas on Customs Valuation
The Data Model Projects Team concluded the new version of the WCO Data Model at its October 2018 meeting
Latest edition of WCO News now available
6th WCO Customs Laboratory Programme kick-started
An advanced Customs valuation workshop for Rwanda
ROCB West and Central Africa and Côte d’Ivoire Customs make progress towards modern management techniques
Successful Conclusion of the 8th Meeting of HR and Training Managers of Customs Administrations in the West and Central Africa Region
Members exchange experiences with implementing the Trade Facilitation Agreement
Canada launches safeguard investigation on certain steel products
Workshop promotes comprehensive approach to trade, IP and health disciplines
DG Azevêdo: Debate on WTO reform should reflect all perspectives
DG Azevêdo: “We must preserve what we have, even as we work to improve it”
WTO members review use, application of preferential rules of origin for LDCs
Poorest countries call for review of preferential access for exporters of services
Advanced Trade Policy Course gets under way in Geneva
WTO members fix dates for Astana Ministerial Conference
Australia accepted as new party to government procurement pact

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Artikler og interessante links

World Customs Organization

WCO and OSCE to strengthen co-operation in helping States to address emerging and evolving security threats

The World Customs Organization (WCO) and the Organization for Security and Co-operation in Europe (OSCE) agreed to deepen their co-operation in addressing emerging and evolving security threats under a Working Arrangement document signed today by the Organizations’ Secretaries General Kunio Mikuriya and Thomas Greminger, respectively.


World Customs Organization

WCO prioritizes forward capacity building support to Guyana on strategic Trade Facilitation themes

Following the endorsement of the WCO Mercator implementation plan for Guyana, the WCO delivered a technical assistance planning mission on the key trade facilitation measures Time Release Study (TRS), Coordinated Border Management (CBM), Data Harmonization and Single Window development, in Georgetown on the 24 to 28 September 2018. This mission is part of ongoing tailor-made assistance provided to Guyana through the HMRC-WCO-UNCTAD Trade Facilitation Agreement (TFA) implementation programme, financially supported by the Government of the United Kingdom through Her Majesty’s Revenue and Customs (HMRC).


World Customs Organization

COPES National Workshop held in Cotonou

As part of the COPES Programme, a training course organized in partnership with the Benin Customs Administration was run between 24 and 28 September 2018 in Cotonou, Benin. It was attended by 24 Customs officials.


World Customs Organization

WCO supports Bahamas Customs in developing a pool of Origin Trainers

The World Customs Organization (WCO), within the framework of the agreement signed between the WCO and Bahamas Customs and Excise Department (BCED), organized a National Train the Trainer Workshop on Rules of Origin for Bahamas Customs. This Workshop, conducted in Nassau from 8 to 12 October 2018, was attended by 8 officials.


World Customs Organization

WCO Strategic Plan 2019/2022: Consultation with the Americas and Caribbean region

The WCO held a workshop for the Americas and Caribbean region in Santo Domingo, Dominican Republic, on 9 and 10 October 2018 to gather Members’ views for the development of the WCO Strategic Plan 2019-2022. This is the second in a series of workshops being organized by the WCO Secretariat, as part of a consultation process approved by the WCO Council at its June 2018 Session.


World Customs Organization

Working Group on E-Commerce makes another stride forward on Cross-Border E-Commerce

Following the adoption of the Framework of Standards on Cross-Border E-Commerce by the June 2018 Policy Commission and Council, the Working Group on E-Commerce (WGEC) held its 4th meeting at the WCO headquarters in Brussels from 8 to 12 October 2018 that brought together over 150 delegates from Customs administrations, other government agencies, the private sector, other international organizations, e-vendors/platforms, express service providers, postal operators, freight forwarders, Customs brokers and academia.


World Customs Organization

Enhancement of cooperation with Turkmenistan

On 12 October, Secretary General Mikuriya met, at WCO Headquarters, wth a high-level delegation from Turkmenistan, led by Minister of Foreign Affairs and Deputy Chairman of the Cabinet of Ministers, His Excellency Mr. Rashid Meredov.


World Customs Organization

WCO Supports the Bahamas on Customs Valuation

The WCO conducted a workshop on Customs valuation from 1 to 5 October 2018 for Bahamas Customs in Nassau, Bahamas. This was part of a series of missions under an agreement signed between the WCO and Bahamas Customs and Excise Department (BCED) in March 2018 to provide technical assistance capacity building (TACB) support in a comprehensive organizational development and training program aimed at strengthening customs management.


World Customs Organization

The Data Model Projects Team concluded the new version of the WCO Data Model at its October 2018 meeting

The DMPT Meeting, chaired by Mr. Sergio Alencar of Brazilian Customs, took place from 1 to 5 October 2018 at WCO Headquarters. Fifty-four participants, from Member administrations, international organizations and the private sector, attended the Meeting.


World Customs Organization

Latest edition of WCO News now available

The WCO has published the 87th edition of WCO News, the Organization’s flagship magazine aimed at the Customs community, which provides a selection of informative articles that touch the international Customs and trade landscape.


World Customs Organization

6th WCO Customs Laboratory Programme kick-started

The 6th Customs Laboratory Programme commenced on 15 October 2018 at WCO Headquarters in Brussels, under the sponsorship of Japan (CCF/Japan). Six experienced Customs chemists and classification officers from Guatemala, India, Mongolia, The Former Yugoslav Republic of Macedonia, Uganda and Viet Nam take part in the Programme.


World Customs Organization

An advanced Customs valuation workshop for Rwanda

Between 8 and 12 October, the WCO conducted an advanced Customs valuation Workshop for the Rwanda Revenue Authority in Kigali, Rwanda.


World Customs Organization

ROCB West and Central Africa and Côte d’Ivoire Customs make progress towards modern management techniques

Following a request by the Regional Office for Capacity Building (ROCB) West and Central Africa and the Customs Administration of Côte d’Ivoire, the WCO has provided support in competency-based human resource management (HRM) and project management. Accordingly, a WCO mission was conducted from 9 to 12 October 2018 at the National Customs Training School in Abidjan for the benefit of 16 officers (seven female and nine male).


World Customs Organization

Successful Conclusion of the 8th Meeting of HR and Training Managers of Customs Administrations in the West and Central Africa Region

Human resource management and training are a major focus of the Regional Strategic Plan of the Regional Office for Capacity Building (ROCB) as well as the strategic plans of all Customs administrations of the West and Central Africa (WCA) region. Thus, as part of the capacity-building activities of the WCO’s WCA region, the 8th Meeting of Training and Human Resource (HR) Managers took place in Mali, Bamako, from 24 to 26 September 2018.


World Trade Organization

Members exchange experiences with implementing the Trade Facilitation Agreement

At the 9-11 October meeting of the Committee on Trade Facilitation, WTO members held discussions on their respective policies and experiences in enhancing the efficient movement of goods across borders in order to help each other fully implement the Trade Facilitation Agreement (TFA). Members also took stock of progress made, and of activities being organized, to support the Agreement’s implementation.


World Trade Organization

Canada launches safeguard investigation on certain steel products

On 12 October 2018, Canada notified the WTO’s Committee on Safeguards that it initiated on 11 October 2018 a safeguard investigation on certain steel products.


World Trade Organization

Workshop promotes comprehensive approach to trade, IP and health disciplines

Government officials from 28 developing and least developed country (LDC) WTO members and one observer participated in the 14th Workshop on Trade and Public Health, which took place in Geneva from 8 to 12 October 2018.


World Trade Organization

DG Azevêdo: Debate on WTO reform should reflect all perspectives

At a meeting of the full WTO membership today (16 October), Director-General Roberto Azevêdo noted the emerging debate on ‘WTO reform’ and highlighted the importance that this discussion is inclusive. He said: “The state of this organization is an issue in which everyone has an interest, so it is important for all members to engage — whatever your perspectives may be.” DG Azevêdo pointed to the links between this debate and efforts to solve the rising trade tensions between some major trading partners.


World Trade Organization

DG Azevêdo: “We must preserve what we have, even as we work to improve it”

In a speech delivered in London on 17 October, Director-General Roberto Azevêdo said that despite its imperfections, the multilateral trading system has delivered stability and predictability in commercial relations and helped fuel unprecedented growth and development around the world. “Let’s work together to shape the trading system that we want to see — one which can meet the challenges of today, and which continues to serve our economies and communities for generations to come,” he declared. The DG spoke at the inaugural International Trade Banquet hosted by the Lord Mayor of London, together with Secretary of State Liam Fox.


World Trade Organization

WTO members review use, application of preferential rules of origin for LDCs

At a meeting of the Committee on Rules of Origin on 15-16 October, WTO members further reviewed the use and application of preferential rules of origin programmes for least developed countries (LDCs) in line with commitments made at the WTO’s 2013 Bali and 2015 Nairobi ministerial conferences. Members in particular examined utilization rates of the preferential schemes by LDC exporters and how members granting preferences have applied the change of tariff classification criterion in drafting “substantial transformation” rules of origin.


World Trade Organization

Poorest countries call for review of preferential access for exporters of services

At a meeting of the Services Council on 12 October 2018, least-developed countries suggested steps to help their exporters of services use the preferential treatment made available as per a WTO 2011 Ministerial Decision aimed at supporting their development objectives. In addition, a seminar held on 10 October discussed the temporary access to foreign markets for individuals travelling to supply services, also known as “mode 4”.


World Trade Organization

Advanced Trade Policy Course gets under way in Geneva

Thirty participants from around the world are attending an Advanced Trade Policy Course (ATPC) from 8 October to 30 November 2018 at the WTO headquarters in Geneva. The course was opened by H.E. Mr Mikael Anzén, Sweden’s Permanent Representative to the WTO, and Ms Bridget Chilala, Director of the WTO’s Institute for Training and Technical Cooperation.


World Trade Organization

WTO members fix dates for Astana Ministerial Conference

WTO members have agreed that the organization’s next Ministerial Conference will take place from 8 to 11 June 2020 in Astana, Kazakhstan. The dates were endorsed at an 18 October meeting of the WTO’s General Council.


World Trade Organization

Australia accepted as new party to government procurement pact

On 17 October 2018, parties to the WTO plurilateral Government Procurement Agreement (GPA) unanimously approved a decision to welcome Australia as the 48th WTO member to be covered by the Agreement. Australia will officially become a GPA party 30 days after submitting its Instrument of Accession to the WTO’s Director-General.


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Rettelse til Toldtariffen - antidumpingtold

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Retsliste 22-10-2018 - 20-11-2018

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

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

Dom C-495/17 Cartrans Spedition
Dato: 08-11-2018
Fiskale bestemmelser

Præjudiciel forelæggelse - merværdiafgift (moms) - direktiv 2006/112/EF - fritagelser - artikel 146, stk. 1, litra e), og artikel 153 - vejtransport, der er direkte knyttet til udførsel af varer - ydelser udført af formidlere, der medvirker ved sådanne transporttransaktioner - bevisregler i forbindelse med udførsel af varer - toldangivelse - TIR-carne

Tidligere dokument: C-495/17 Cartrans Spedition - Dom
Tidligere dokument: C-495/17 Cartrans Spedition - Indstilling
Tidligere dokument: C-495/17 Cartrans Spedition - Ny sag

Dom C-592/17 Baby Dan
Dato: 15-11-2018
Toldunion

Præjudiciel forelæggelse - fælles toldtarif - kombineret nomenklatur - tarifering - pos. 4421 og 7326 samt underposition 7318 15 90, 7318 19 00 og 9403 90 10 - vare, der er specialdesignet til monteringen af sikkerhedsgitre til børn - dumping - gyldigheden af forordning (EF) nr. 91/2009 - importen af visse skruer, bolte, møtrikker og lignende varer af jern eller stål med oprindelse i Kina - Verdenshandelsorganisationens (WTO) antidumpingaftale - forordning (EF) nr. 384/96 - artikel 3, stk. 2, og artikel 4, stk. 1 - definition af erhvervsgren i Fællesskabet

Tidligere dokument: C-592/17 Baby Dan - Dom
Tidligere dokument: C-592/17 Baby Dan - Ny sag


Indstillinger
C-496/17 Deutsche Post

Sagen omhandler:

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

Generaladvokatens indstilling:

1) Artikel 24, stk. 1, andet afsnit, i Kommissionens gennemførelsesforordning (EU) 2015/2447 af 24. november 2015 om gennemførelsesbestemmelser til visse bestemmelser i Europa-Parlamentets og Rådets forordning (EU) nr. 952/2013 om EU-toldkodeksen skal fortolkes således, at:

- den tillader, at toldmyndigheden opfordrer en virksomhed, der ansøger om status som autoriseret økonomisk operatør, til at give meddelelse om skatteidentifikationsnummeret og angive de for beregningen af indkomstskat kompetente skattemyndigheder udelukkende med hensyn til »den person, som er ansvarlig for ansøgeren eller udøver kontrol med dennes ledelse, og den ansatte, der er ansvarlig for ansøgerens toldanliggender«

- den ikke tillader, at kravet om disse oplysninger udvides til at omfatte ansøgerens bestyrelsesmedlemmer eller dennes øvrige ledere og ansatte.

2) Artikel 6, stk. 1, litra c) og e), i Europa-Parlamentets og Rådets forordning (EU) 2016/679 af 27. april 2016 om beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger og om fri udveksling af sådanne oplysninger og om ophævelse af direktiv 95/46/EF tillader, at en toldmyndighed indsamler og behandler personoplysninger såsom skatteidentifikationsnumre og angiver de for beregningen af indkomstskat kompetente skattemyndigheder med hensyn til ledelsen og den person, der er ansvarlig for toldanliggender, i en virksomhed, der ansøger om status som autoriseret økonomisk operatør, selv om disse personer ikke har givet samtykke hertil, med henblik på at opfylde den retlige forpligtelse til at kontrollere virksomhedens toldmæssige pålidelighed, der følger af artikel 24, stk. 1, andet afsnit, i gennemførelsesforordning (EU) 2015/2447.


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