Posts in category Customs Legislation

Authorisation as CBAM declarant – important updates!

In the Implementing Regulation (EU) 2025/486 dated 17 March 2025, the European Commission has specified the conditions and procedures related to authorisation as CBAM declarant. Only authorised CBAM declarants may import CBAM goods from 1 January 2026! Importing CBAM goods without corresponding authorisation may result in sanctions after 1 January 2026. Please find the main […]

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Pitfalls when valuating goods for customs purposes under customs legislation

Here we discuss various issues related to customs legislation which frequently cause problems from a tax advisory perspective. To protect yourself from higher charges and liability under tax criminal law, special attention needs to be paid to these issues to ensure that all relevant values have been recognised in the customs declaration. Here we provide […]

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