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Desiderio Consultants Ltd. is a think tank and a network of independent professional international development consultants. We specialize in promoting and influencing customs, trade, and transport policies in African nations. Our goal is to drive policy and regulatory reforms that improve regional integration and enhance Africa's participation in regional and global value chains.
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Classification of multi-function apparatus: the European Court of Justice provides some clarifications

The European Court of Justice (ECJ), with the judgment of the Third Chamber of 11 December 2008 (published into the Official Journal of the European Union C 32 of 7.2.2009), issued on the basis of a request for preliminary ruling submitted by the Tribunal d'instance du VIIe arrondissement of Paris within the joined cases “Kip Europe SA, Kip (UK) Ltd, Caretrex Logistiek BV, Utax GmbH” (C-362/07) and “Hewlett Packard International SARL” (C-363/07) v/ Administration des douanes — Direction Générale des douanes et droits indirects, provides some explanations about the classification in the Combined Nomenclature (CN) of multi-function apparatus made up of a laser printer module and a scanner module.

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Common rules for imports from certain third countries: Ukraine out of the list of former Communist countries

With Regulation (EC) n° 519/94, repeatedly amended since its adoption, the EU Council has adopted common rules for imports from certain third countries qualified as "former Communist Countries" (Armenia, Azerbaigian, Bielorussia, North Corea, Kazakistan, Russia, Tagikistan, Turkmenistan, Ukraine, Uzbekistan, Vietnam). Such Regulation introduces also a series of specific provisions aimed to facilitate the activation of vigilance and safeguard measures with regard to the above  Countries.  

The Commission Regulation (EC) n° 110/2009 of 5 February 2009, taking into account the recent Ukranian membership to the World Trade Organisation (WTO) – 16 May 2008 - provides the removal of Ukraine from Annex I to Regulation (EC) N° 519/94 and therefore excluded from the application of such Regulation.

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"Beemsterboer" Decision, the EU Commission issues guidelines on the interpretation of the art. 220 (2) (b) CCC

The Italian Customs administration, with the notice n. 67734/08/RU of 30/01/2009 announces that the European Commission, with the document TAXUD/2006/1222 has provided some guidelines regarding the interpretation of art. 220, par. 2. point b) of the Community Customs Code (CCC) i.e. the ECC Regulation n. 2913/1992, concerning customs duties not entered in the accounts as a result of an error of the customs authorities. Such comments have been introduced following the decision "Beemsterboer" (European Court of Justice, Decision 9 March 2006, Case C-293/04).

The case regarded a post-clearance recovery of import duties under art. 220 (2) (b) of the CCC.

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Definitive anti-dumping duty imposed on imports of certain iron or steel fasteners originating in China

The Council Regulation (EC) No 91/2009 of 26 January 2009 has imposed a definitive anti-dumping duty on certain iron or steel fasteners, other than of stainless steel and, more precisely, on: wood screws (excluding coach screws), self-tapping screws, other screws and bolts with heads (whether or not with their nuts or washers, but excluding screws turned from bars, rods, profiles or wire, of solid section, of a shank thickness not exceeding 6 mm and excluding screws and bolts for fixing railway track construction material), and washers, originating in the People's Republic of China, falling within the following CN codes:

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VAT warehouses: the Italian Parliament introduces a statutory interpretation of art. 50a, par. 4 of law decree 30 August 1993 n. 331

With law 28 January 2009, n. 2, published in the Official Journal of the Italian Republic n. 22 - S.O, of 28 January 2009, the decree 29 November 2008, n. 185, establishing urgent measures of support to families, job, occupation and enterprises, has been converted in law. Among the most interesting news in the tax/customs sector there is the introduction (art. 16) of a provision establishing a statutory interpretation concerning at. 50 bis, par. 4, of d.l. 30 August 1993 n. 331, converted with amendments in law 29 October 1993, n. 427, i.e. the article introducing and regulating VAT warehouses within the Italian legal system.

According to such provsion, the services of consigment to the warehousekeeper referred to in par. 4, point  h), d.l. 331/1993 (i.e. provisions of services - processing operations and usual forms of handling included  - concerning goods stored in a VAT warehouse, even though not materially performed in the warehouse, but in premises bordering the warehouse site and provided that, in such a  case, that thier lenght is not superior to 60 days), are considered as an introduction in the VAT warehouse.
 

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