Share with your friends

Trade & Customs

Trade & Customs

TaxNewsFlash-Trade & Customs — KPMG's reports of tax developments concerning trade and customs


Also on

TaxNewsFlash-Trade & Customs

TaxNewsFlash-Trade & Customs

To subscribe to TaxNewsFlash, fill out the subscription form


>> Return to the TaxNewsFlash U.S. homepage

>> Go to the TaxNewsFlash "global" homepage"

Recent Articles

December 2016

1 Dec - Australia: Draft legislation amending GST on imports of low value goods

1 Dec - Myanmar: Trade restrictions lifted, opportunities for importers

November 2016

29 Nov - Global trade management survey (2016)

29 Nov - Vietnam: More post-customs clearance audits expected in remainder of 2016

18 Nov - Federal Circuit: Classification of glass tubes used in sprinkler systems, water heaters

18 Nov - Final rule, clarifying and revising license requirements for military aircraft, gas turbine engines, related items

15 Nov - Japan: Enhanced penalties for deficient customs declarations or non-declarations

14 Nov - U.S. company settles sanctions violations for $6 million

11 Nov - China: VAT pilot program launched in seven bonded customs zones

7 Nov - China: New self-declarations to replace customs clearance procedures, pilot program

4 Nov - India: Rules for deferring payment of customs duty

1 Nov - Canada: Tariff relief under trade agreement with EU

October 2016

31 Oct - Justice Department’s guidance on export controls; voluntary self-disclosures and cooperation

28 Oct - Thailand: Information sharing between Customs, Revenue departments results in assessments

28 Oct - EU: Combined nomenclature, 2017 version for customs purposes

25 Oct - Australia: Alternative GST calculation of overseas freight and insurance, if unknown at import

24 Oct - China: Customs audit regulations effective 1 November 2016

24 Oct - Jamaica: Tax, customs incentives for special economic zone regime

18 Oct - EU: Customs business process models

17 Oct - Japan: Customs scrutiny of certificates of origin from exporters, manufacturers

14 Oct - More U.S. amendments to Cuba sanctions regulations

11 Oct - Revised definitions under USML Category XII

10 Oct - EU: Dual-use regulation; export control for cyber-surveillance technology

September 2016

30 Sep - Delayed ACE effective date, drawback and duty deferral entry filings

28 Sep - CBP reschedules ACE mandatory transition, expected in January 2017

20 Sep - Norway: Customs valuation, implications of new VAT return on imported goods

20 Sep - Reminder: Comments on new duty-free threshold due 26 September; effects on PGA admissibility of imports

8 Sep - Licensing procedures, agricultural commodities exported to Cuba

7 Sep - China: Updated processing trade operations procedures

7 Sep - DDTC final rule, new and updated definitions under ITAR

August 2016

26 Aug - CBP proposes changes to toxic substance import procedures

26 Aug - EU: Extended trade sanctions against Russia; “Brexit” and export controls

25 Aug - Duty-free value of certain imported merchandise increased to $800

25 Aug - Turkey: Amnesty program applies for customs duties

24 Aug - Federal Circuit affirms HTSUS classification of smartphone protective cases

19 Aug - Antidumping and countervailing duty investigation procedures, interim regulations

18 Aug - Paper applications for reconciliation no longer required; CBP no longer providing “blanket flagging” of entries for reconciliation

16 Aug - CBP and Lacey Act implementation guide

16 Aug - Final rule: Harmonizing destination control statements under EAR and ITAR

16 Aug - Proposed rule: Imports of vehicles subject to antipollution emission standards

12 Aug - CBP “informed compliance” letters place heightened responsibilities on importers

10 Aug - BIS “decrementing” export licenses in ACE

4 Aug - Vietnam: Free trade agreements, preferential tariff rates

July 2016

27 Jul - Changes to U.S. Munitions List

25 Jul - China: Trade and customs resource

18 Jul - Australia: “Brexit” implications for imports, exports from the UK of Australian companies

18 Jul - Belgium: “Destination document” as alternative proof of intracommunity transport

18 Jul - EU: Expanded customs security, clearance pilot program with China

15 Jul - Asia: Implications of “Brexit” on trade agreements in Asia

8 Jul - EU: Customs, supply chain considerations of “Brexit” 

7 Jul - NAFTA preference rules of origin; proposal for override

6 Jul - China: Evaluating effects of “Brexit” on supply chain connected with UK or EU entities 

5 Jul - Proposed rules: Expanded definition of “importer security filing” filer

1 Jul - U.S. implementation of “ITA expansion” 

June 2016

30 Jun - ITC report on economic effect of trade agreements

28 Jun - EU: Customs duties eliminated for certain electronic products

27 Jun - EU: Trade and customs, VAT implications of “Brexit”

23 Jun - OFAC: U.S. company settles Iranian sanctions violations

23 Jun - India: Customs draft guidance, AEO regime  

16 Jun - Australia: Email may be “export” if containing controlled technology and sent abroad

9 Jun - EU: Sanctions relating to trade with Iran, Russia

6 Jun - U.S. proposal to remove special Iraq reconstruction license from EAR

2 Jun - Export Administration Regulations, new terms defined

May 2016

27 May - CBP notice of intent to distribute dumping, subsidy offsets for FY 2016

27 May - CBP’s new security guidelines for foreign trade zones, bonded facilities

23 May - U.S. change in policy, exports of munitions to Vietnam

23 May - Australia: Defining “owner” in delivered duty paid transactions, customs purposes

23 May - New Zealand: Changes to customs law to proceed

20 May - Legislation reviving miscellaneous tariff bill (MTB) process is enacted

18 May - UK: Treatment of royalties for customs purposes

16 May - Peru: Customs valuation for imports

13 May - ACE is sole electronic system for processing FDA-related imports

12 May - China: Updates and reports of customs developments

10 May - Senate passes miscellaneous tariff bill (MTB) legislation

6 May - FDA and food import safety programs

4 May - Canada: Tariff consultations, trade and customs updates

4 May - CBP test pilot program, coordination with Fish and Wildlife Service

2 May - CBP pilot test program, commercial truck single-crossing user fees

2 May - Australia: Trusted trader programme (ATTP) to include customs duty

April 2016

29 Apr - China: More cross-border e-commerce guidance, retail imports

29 Apr - WCO instrument, case study on transfer pricing and customs valuation

29 Apr - Reminder: EU’s Union Customs Code is effective 1 May 2016

27 Apr - House passes miscellaneous tariff bill (MTB) legislation

27 Apr - Italy: Guidance for implementing new Union Customs Code

27 Apr - WCO: Agreement on transfer pricing, customs valuation

26 Apr - CBP program test, truck shipments of Canadian “in-transit” goods

22 Apr - EU: Export procedures for certain goods effective 1 May 2016

22 Apr - EU: Shortages in cross-border shipments of “excise-able” goods

21 Apr - Treasury’s FAQs on trade with Cuba

21 Apr - Federal Circuit: Selection of Thailand as surrogate country for China, antidumping review

20 Apr - U.S. congressional action on miscellaneous tariff bill (MTB) process

18 Apr - EU: Releases relating to customs administration

18 Apr - EU: “Domestic sale” concept mitigates repeal of “first sale” customs valuation

8 Apr - EU: Updated AEO guidelines released

7 Apr - China: Import tax policies, cross-border e-commerce involving retail goods

7 Apr - EU: Draft guidance, new customs valuation provisions

6 Apr - EU: Import duties on consumer, professional electronic products eliminated

5 Apr - China: Customs revises standards for declaration forms

1 Apr - Final rule on exports, missile technology controls


March 2016

30 Mar - FDA-regulated commodity entries to be made via ACE

30 Mar - EU: Sanctions update, companies trading with Iran

28 Mar - China: Customs announcements on customs pre-input system, charitable donations

24 Mar - OFAC aircraft export license, updated FAQs on exports to Iran

24 Mar - Australia: Customs focus on tariff concession orders, correct valuation disclosures

23 Mar - China: Guidance aims for customs clearance efficiency, trade facilitation

21 Mar - EU: AEO certificates, customs authorizations to be reassessed by authorities

17 Mar - EU: Customs treatment intra-EU air, sea services effective 1 May 2016

16 Mar - OFAC “finding of violation” credit card company and assets of Iranian banks

15 Mar - Treasury, Commerce final rules concerning trade involving Cuba 

11 Mar - China: Customs developments (January-February 2016)

2 Mar - Federal Circuit: Country-of-origin label when trademark is involved


February 2016

26 Feb - ACE as sole CBP-authorized system

25 Feb - U.S. trade facilitation law is enacted

19 Feb - China: Customs guidance, imports of aviation supplies, aircraft operating leases

18 Feb - Proposed rule changes to USML Category XII

16 Feb - EU: “First sale for export” repeal for customs valuation purposes

16 Feb - India: Valuing imports from a related party for customs purposes

11 Feb - Congress passes trade legislation

8 Feb - CBP updates ACE transition timeline, extends “FDA single window”

8 Feb - CCL, USML modifications: Military aircraft, military gas turbine engines

5 Feb - EU: Free trade agreement with Vietnam

4 Feb - U.S. company found to violate Sudanese sanctions

3 Feb - Federal Circuit: Refunds of customs duty; reconciliation entries


January 2016

27 Jan - Thailand: Voluntary disclosure, incorrect customs import duties

26 Jan - Final rules amending Cuban assets control regulations, Cuba licensing policy

19 Jan - EU: Iran sanctions relief

13 Jan - China: Revised import policies and catalogues, major technical equipment

6 Jan - Federal Circuit: NAFTA-related, post-import customs duty refund procedures

5 Jan - BIS proposed rule, revised penalty determinations


December 2015

30 Dec - China: Bonded repair and maintenance operations, special customs zones

23 Dec - China: Import, export tariff adjustments beginning in 2016

23 Dec - China: Measures to promote foreign trade, import-export activities

17 Dec - EU: Transitional rules pending new fully electronic customs environment

15 Dec - USML temporary modification; software under Category XI (Military Electronics)

11 Dec - Serbia: Common transit procedure under EU customs agreements

10 Dec - Australia: Free trade agreement with China 

10 Dec - WCO classification decisions, potential classification opportunities

9 Dec - Congressional conferees reach agreement on customs legislation

9 Dec - WCO nomenclature amendments for 2017, correlation tables

8 Dec - Mutual recognition of “trusted traders” with Dominican Republic 

7 Dec - General license, exports to or from Burma (Myanmar)

4 Dec - CBP: “Phase 3” of GSP retroactive customs duty refund process

3 Dec - Update on customs reauthorization bill

2 Dec - BIS: “One-stop shop” for export control data, analysis

November 2015

30 Nov - EU: Customs code update; Iran sanctions and EU dual-use list

26 Nov - China: Customs “work order write-off” model for processing trade

26 Nov - Indonesia: Changes for “importer license holders” effective in 2016

25 Nov - California company settles violations of sales to Iran, Sudan, Syria

19 Nov - India: Expedited refund process, exports of output services

12 Nov - BIS decision tool: Direct product, de minimis rules

12 Nov - CBP: Final rule on continuous bonds

12 Nov - China: Update of customs developments

11 Nov - EU: Update on Iran sanctions, dual-use list for export controls

6 Nov - KPMG report: Initial impressions of Trans-Pacific Partnership (TPP)

6 Nov - ASEAN Economic Community update

5 Nov - Text of Trans-Pacific Partnership agreement

4 Nov - EU: Customs reciprocal benefits with China, effective November 2015

2 Nov - OFAC: Medical supplies general license, Iranian sanction regulations update

October 2015

30 Oct - EU: Customs 2016 “common nomenclature”

28 Oct - India: Electronic filing of customs documents

27 Oct - OFAC: Travel company settles Cuba travel-related violations

26 Oct - Dominican Republic: Guidance for logistics, operations at cargo terminals

26 Oct - Singapore: Trans-Pacific Partnership, initial impressions

23 Oct - EU: Customs value update; “first sale” implications

14 Oct - CBP: ACE and electronic entry, cargo release

14 Oct - CBP: Next phase in document imaging system (DIS) under ACE

6 Oct - Softwood lumber agreement with Canada

6 Oct - Results of GSP product review, CNL waivers

6 Oct - Singapore: Customs control list; dual-use and strategic goods

5 Oct - Trans-Pacific trade agreement; negotiations concluded

September 2015

29 Sep - China: Plan to expedite, modernize customs processing

29 Sep - Vietnam: No import duty, VAT relating to certain export processing

24 Sep - EU: Trade and customs update

22 Sep - Korea: Related-party marketing fees not subject to customs duty

21 Sep - EU: Customs transaction value, sunset clause

21 Sep - Expanded scope, license exception for trade with Cuba

17 Sep - CBP: Final rule for enforcing trademarks at borders

16 Sep - China: WTO trade facilitation agreement is ratified

8 Sep - CBP: ACE export manifest for rail cargo test

3 Sep - BIS imposes $3.5 million penalty for illegal exports of armored vehicles

3 Sep - Revisions to California’s “Made in U.S.A.” rules

2 Sep - China: Customs update (third quarter 2015)

1 Sep - CBP: New timeline, mandatory transition to ACE programming  

August 2015

26 Aug - CBP test program; electronic transmission of FDA-regulated imports

25 Aug - SCL authorization requirements removed from EAR

20 Aug - BIS: Spain added to list of countries eligible for Defense Department assistance 

19 Aug - CBP: ACE export manifest, vessel cargo test program

19 Aug - GSP program: New petitions for duty-free treatment due October 16

18 Aug - GAO: SEC conflict minerals rule; analysis of disclosures by companies

10 Aug - Importer’s failure to exercise “reasonable care” on classification

7 Aug - CBP to extend ACE message automation program

6 Aug - CBP regulations: Documents needed for proof of export, drawback claims

6 Aug - OFAC penalty enforcement actions


July 2015

31 Jul - DDTC: Updated export license forms on DTrade system

28 Jul - EU: Update on new customs code

27 Jul - GSP renewal; retroactive application for liquidations and reliquidations

24 Jul - CBP: Air cargo advance screening pilot program extended one year

21 Jul - Cuba: Changes to export license requirements (BIS)

20 Jul - EU: Update on transatlantic trade partnership, other trade items

10 Jul - CBP test program: Remote location filing procedures

9 Jul - CBP test program: ACE export manifest for air cargo

9 Jul - Refunds of duty drawbacks, “substitution drawbacks”

2 Jul - GSP product review: Competitive needs limitations, five cotton products

1 Jul - China: Free trade agreement with Australia

1 Jul - Nigeria: Customs union agreement

1 Jul - Review of license exception for exports to Cuba

1 Jul - USML temporary modification, for certain related software


June 2015

26 Jun - WCO: Guide on customs valuation, transfer pricing

Contact Us

For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |


Read more about the professionals in KPMG’s Trade & Customs Services practice in the U.S.

Read more about KPMG’s Global Indirect Tax Services

© 2020 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal