Guidance on customs provisions and tax measures during the COVID-19 pandemic.
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All about the EU’s taxation policies and taxation rules for business and citizens.
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The Political Guidelines focus on six headline ambitions for Europe over the next five years and well beyond.
On 18 January, the Commission published its 3rd report on the implementation of the EU Strategy and Action Plan on Customs Risk Management.
Article 3(7) to Article 3(11) of the EVFTA Origin Protocol establishes a possibility of cumulation in Vietnam with fabrics originating in South Korea.
Vietnam and South-Korea have fulfilled on 23 December 2020 the required conditions set out in Article 3(10) for the application of this cumulation. Therefore, from 23 December 2020, the cumulation is applicable.
Further information may be found in section 5.3 of the Guidance Document on Rules of Origin of the EU-Vietnam FTA.
Since 1 January 2021, the transition period for the application of the Registered Exporter system (the REX system) in the Generalized System of Preferences (GSP) is over for all countries.