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Trade & Customs

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

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July 2020

Jul 31 - Free trade agreement between EU and Vietnam

Jul 31 - United States suspends BIS license exceptions for Hong Kong

Jul 29 - U.S. product exclusion extensions, imports from China

Jul 28 - Canada: Fee increase for imported vehicles, August 2020

Jul 28 - United States: No extension of duration of ITAR licenses, agreements (COVID-19)

Jul 28 - U.S. company agrees to settle Iran sanctions violations by foreign subsidiaries

Jul 22 - U.S. notice of product exclusions, imports from China

Jul 22 - U.S. Treasury’s updated FAQs on Ukraine and Russia

Jul 21 - U.S. arms embargo concerning Central African Republic

Jul 20 - EU: More time for countries to comply with REX system, origin of goods certification (COVID-19)

Jul 20 - U.S. determination of textiles, apparel imported from Mali

Jul 16 - USTR considering product exclusion extensions, comments requested (imports from China)

Jul 15 - U.S. notice of amendments to product exclusions (imports from China)

Jul 15 - U.S. trade court: Presidential proclamation on tariffs on Turkish steel violated statute; refunds allowed

Jul 14 - U.S. investigation of French digital services tax; additional 25% customs duties suspended until January 2021

Jul 14 - U.S. product exclusions regarding imports from China

Jul 14 - Australia: Tariff classification, differences between English and French versions of Harmonized Convention

Jul 13 - CBP to accept electronic phytosanitary certificates through September 2020 (COVID-19)

Jul 10 - CBP reminder of approaching end of postponed deadlines for customs duties, fees (COVID-19)

Jul 9 - U.S. exclusion requests, extended through 1 September 2020 (imports from China)

Jul 2 - Federal Circuit: Tariff classification of computer cover

April 2020

Apr 30 - United States: Changes to ITAR requirements for renewals, remote workers (COVID-19)

Apr 29 - USTR requests, Chinese product exclusions under “Section 301” actions

Apr 29 - USTR “special 301 report” on counterfeiting and piracy

Apr 28 - EU and Mexico conclude negotiations for new trade agreement

Apr 28 - Trade agreement between Canada, Mexico, United States enters into force July 1, 2020

Apr 27 - Turkey: Changes to rules for “certificate of origin” submissions

Apr 27 - UAE: Customs duty refund opportunities (Dubai)

Apr 27 - Updated FAQs on PPE exports from United States

Apr 27 - U.S. rules concerning CCL and military end-use exports

Apr 20 - United States: Relief relating to deposits of estimated customs duties, taxes, fees (COVID-19)

Apr 20 - United States: Reminder of sanctions compliance requirements (COVID-19)

Apr 16 - United States: OFAC “fact sheet” on humanitarian assistance and trade (COVID-19)

Apr 14 - Costa Rica: Exports of certain products restricted (COVID-19)

Apr 14 - United States: New COVID-19 relief imports web portal

Apr 10 - KPMG report: Customs measures in response to coronavirus (COVID-19)

Apr 9 - United States: Exports of personal protective equipment restricted (COVID-19)

Apr 6 - EU: Customs duties and VAT waived, imported medical equipment (COVID-19)

Apr 3 - South Africa: Defining “days” during lockdown for customs purposes (COVID-19)

Apr 1 - Qatar: Customs duty exemption for food, medical equipment (COVID-19)

March 2020

Mar 31 - Australia: Temporary export control, personal protective equipment (COVID-19)

Mar 31 - United States: CBP drawback processing update (COVID-19)

Mar 31 - United States: Personal protective equipment, required data for imports (COVID-19)

Mar 27 - USTR special trade exclusion requests FAQs (COVID-19) 

Mar 26 - Netherlands: Customs relief in response to coronavirus (COVID-19)

Mar 26 - UAE: Customs duty refunds, customs relief in Dubai (COVID-19)

Mar 25 - EU: Standards for manufacturers of medical devices (COVID-19)

Mar 23 - U.S. customs duties on medical-care products from China, related to coronavirus (COVID-19)

Mar 23 - World Customs Organization: Medical supply classification guide (COVID-19)

Mar 16 - EU: Export authorization, supplies of personal protective equipment (COVID-19)

Mar 16 - U.S. additional product exclusions, Section 301 action concerning imports from China

Mar 11 - Federal Circuit: Redelivery and seizure of imports for counterfeit certification marks

Mar 11 - Updates to U.S. tariff schedule; changes to tariffs on imports from EU, China

Mar 6 - U.S. humanitarian assistance relating to coronavirus in Iran (FAQ)

Mar 6 - USTR grant of exclusions from additional customs duty, imports from China

Mar 5 - Cambodia: Online portal for registering investment projects and related imported materials and machinery

Mar 5 - Malaysia: Service tax on imported services, policy updates

Mar 5 - U.S. investigation continues, difluoromethane (R-32) from China

Mar 2 - China: Goods imported from United States, process for exclusion from tariffs

February 2020

Feb 28 - Brazil: Economic agreement with Paraguay, incentives for automotive sector

Feb 28 - Dominican Republic: Customs valuation to include royalties; tariff-free treatment for agricultural items

Feb 28 - U.S. investigation continues, vertical shaft engines from China

Feb 28 - U.S. notice of 2020 GSP annual review, deadline for filing petitions

Feb 27 - U.S. Defense Department’s report, foreign attempts to acquire U.S. technology illegally

Feb 26 - Swiss company to settle terrorism-sanction regulatory violations for $8 million

Feb 25 - Update on U.S.-China “phase one” agreement (agricultural products)

Feb 25 - U.S. finds no “material injury,” fabricated structural steel imports from Canada, China, Mexico

Feb 24 - China allows direct delivery of imported auto parts

Feb 24 - USTR grants additional exclusion, products imported from China

Feb 21 - U.S. FAQs on OFAC reporting, procedure and penalty rules

Feb 21 - U.S. investigation of wood mouldings, millwork products from Brazil and China

Feb 19 - U.S. notice of products from China excluded from additional customs duties

Feb 18 - Australia-Indonesia trade agreement, follow-up

Feb 18 - China waiving import duties on certain emergency vehicles, medical supplies

Feb 17 - U.S. increased tariffs on civil aircraft imported from EU

Feb 14 - Airline entity agrees to pay $700,000 to settle EAR anti-boycott violations

Feb 14 - Costa Rica: Free trade zone, clarifications on treatment of domestic sales

Feb 13 - Australia: Free trade agreement with Peru enters into force

Feb 12 - UK: Brexit-related grants available for customs training, IT improvements, new staff

Feb 12 - USTR notice to grant additional exclusions on products from China

Feb 12 - Canada: Clarifying proof-of-report requirements for exporters and carriers

Feb 11 - Federal Circuit: Determining products are made in United States, when ingredients come from other countries

Feb 10 - USTR notice updating list of countries designated as developing or least-developed

Feb 7 - Australia: Decision in long-running tariff classification dispute (High Court of Australia)

Feb 7 - India: Harmonized system codes for importers and exporters

Feb 6 - Canada: Ratification process begins, trade agreement with United States, Mexico

Feb 5 - Colombia: New import declaration rules for “free zones” operators

Feb 4 - U.S. product exclusions, imports from China

Feb 4 - USTR considers extending exclusions, Section 301 investigation of China

2019 Articles

December 2019

Dec 30 - United States: Craft beverage excise tax provisions extended through 2020; wine credit transfers

Dec 27 - Dominican Republic: Customs rules for shipping, exporting merchandise

Dec 20 - Thailand: New transfer pricing disclosure form may increase customs valuation risk

Dec 19 - Netherlands: Enhanced focus on customs value, goods classification, U.S. products

Dec 19 - U.S. implementing legislation for USMCA

Dec 16 - Canada: Update on trade agreement with United States, Mexico

Dec 16 - EU: Customs data model version 5.1

Dec 16 - U.S. blanket authorization for year-end immediate delivery

Dec 16 - U.S. notices; products from China excluded from additional customs duties

Dec 13 - U.S. trade agreement with China

Dec 12 - Canada: Year-end checklist for transfer pricing and customs preparation

Dec 12 - USTR ends action against EU for meat, meat products

Dec 12 - U.S. company found in violation of terrorism sanctions regulations

Dec 12 - U.S. findings, polyester textured yarn imported from China and India

Dec 10 - U.S. congressional agreement reached, United States-Mexico-Canada Agreement (USMCA)

Dec 9 - U.S. insurance companies agree to settle Cuban sanction regulations

Dec 6 - EU: Updated list of countries, registered exporter system (REX)

Dec 6 - U.S. investigation continues, forged steel fittings from India, Korea

Dec 2 - U.S. conclusions, trade-related investigation of France’s digital services tax

Dec 2 - WTO panel rejects EU claims in large civil aircraft dispute

November 2019

Nov 27 - U.S. trade-related report on France’s digital services tax expected next week

Nov 27 - U.S. sanctions on transactions with Iran, FAQs

Nov 22 - EC proposal, agreement with United States for country-of-origin conformity assessment, industrial products

Nov 22 - U.S. determinations, stainless-steel kegs from China and Germany; fresh tomatoes from Mexico

Nov 21 - U.S. rule, Venezuela sanction regulations, orders

Nov 20 - U.S. determination, aluminum wire and cable from China

Nov 19 - Netherlands: Re-defined “exporter” rule postponed to 1 April 2020

Nov 19 - U.S. determination, mattresses imported from China

Nov 19 - U.S. notice, results of 2019 annual GSP review

Nov 15 - U.S. determination, carbon and alloy steel-threaded rod imported from Thailand

Nov 15 - U.S. determinations of polyester textured yarn imported from China, India

Nov 14 - China to lift ban on U.S. poultry exports

Nov 14 - U.S. determination, acetone imported from Singapore and Spain

Nov 14 - U.S. investigation of forged steel fittings from India and Korea

Nov 13 - EU-Singapore free trade agreement enters into force 21 November 2019

Nov 12 - U.S. investigation of China as part of Section 301 action; new product exclusions

Nov 8 - U.S. company’s GSP duty-free claim and protest denied, not timely filed

Nov 8 - U.S. investigation of ceramic tile imported from China

Nov 8 - U.S. investigations of file cabinets, glass containers imported from China

Nov 7 - U.S. company to pay $210,000 to settle Sudanese sanctions violations

Nov 6 - EU: Combined Nomenclature for 2020

Nov 6 - U.S. investigation of collated steel staples from China

Nov 1 - Indonesia: VAT and duty relief for certain imports of goods

Nov 1 - Nigeria: Electronic reporting for exports

August 2019

Aug 29 - USTR request for comments, increased customs duties on imports from China

Aug 29 - U.S. Munitions List, Category XI (adjustment of controls for lower performing radar)

Aug 29 - Canada: Enhanced monitoring of aluminum and steel imports

Aug 27 - USTR adds 5% to tariffs on imports from China (Federal Register notice)

Aug 26 - Amendments to U.S. rules, allowing disclosures related to suspected counterfeit trademarks

Aug 23 - U.S. tariffs on Chinese imports to increase by 5%

Aug 20 - U.S. findings, steel racks imported from China

Aug 19 - Norway: Proposed simplified customs process for low-value shipments

Aug 19 - USTR notice, additional 10% customs duties on imports from China

Aug 19 - U.S. Commerce adds Huawei affiliates to Entity List, and issues temporary general license

Aug 19 - U.S. trade-related hearing of France’s digital services tax

Aug 14 - U.S. determination, refillable stainless steel kegs imported from Mexico

Aug 14 - U.S. investigation of corrosion-resistant steel products

Aug 13 - U.S. adds 10% tariff on $300 billion of Chinese imports (effective September 1, 2019)

Aug 13 - U.S. proposed regulations: Customs broker verification of importer’s identity

Aug 12 - U.S. test of Section 321 low-valued shipments via ACE

Aug 9 - U.S. customs user fee changes, effective October 2019

Aug 8 - U.S. countervailing duty investigation, cabinets and vanities from China

Aug 6 - U.S. notice, more products from China excluded from additional 25% customs duty

Aug 6 - U.S. company agrees to pay $1.7 million to settle Iranian trade violations

Aug 6 - U.S. general licenses, FAQs related to trade with Venezuela

Aug 6 - Colombia: New customs measures effective August 2019

Aug 2 - U.S. determination on steel threaded rod imported from Thailand

Aug 2 - U.S. findings on imported steel trailer wheels from China

Aug 2 - U.S. reaches agreement with EU on U.S. beef exports

Aug 1 - U.S. officials allege Chinese company schemed to avoid $1.8 billion in anti-dumping duties on aluminum imports

July 2019

Jul 30 - U.S. notice, products from China excluded from additional 25% customs duty

Jul 29 - Australia: Due diligence concerning timber and timber-product imports

Jul 26 - Canada: Proposed methods to address price distortions concerning steel imports

Jul 26 - Thailand: Customs voluntary disclosure program extended to 30 April 2020

Jul 26 - U.S. trade court: Tariff classification of printed circuit assemblies

Jul 26 - U.S. trade court: Tariff classification of showerheads imported from China

Jul 25 - Japan: Export controls for certain goods destined for South Korea

Jul 19 - Japan: Import requirements clarified under economic partnership agreement with EU

Jul 19 - U.S. investigation, steel racks imported from China

Jul 18 - U.S. investigation, steel propane cylinders from China and Thailand

Jul 12 - EU: Trade agreement with Mercosur (Argentina, Brazil, Paraguay, Uruguay)

Jul 10 - USTR launches Section 301 investigation of France’s proposed digital services tax

Jul 9 - Tariff classification of bicycle child carriers (U.S. trade court decision)

Jul 9 - U.S. investigations, fabricated structural steel from Canada, China, Mexico

Jul 9 - Africa: Free trade agreement for African continent

Jul 9 - Australia: Tariff concession order denied, “substitutable goods” at issue

Jul 8 - USTR notice, more Chinese imports excluded from additional duties (Section 301 action)

Jul 5 - United States initiates WTO dispute against Indian duties on U.S. imports

Jul 3 - EU, Vietnam finalize trade and investment agreements

Jul 3 - U.S. investigations concerning imports of magnesium, steel wheels, steel products

Jul 2 - U.S. requirements for electronic reporting of exports, arrivals, diversions

Jul 2 - U.S. supplemental list of products; additional duties pursuant to EU aircraft dispute

May 2019

May 31 - U.S. proposal for tariffs on all goods from Mexico

May 30 - U.S. guidance for free trade zones; steel and aluminum imports from Canada, Mexico

May 30 - U.S. guidelines for distributions of antidumping or countervailing duties

May 30 - U.S. determination about imports of mattresses from China

May 30 - U.S. investigation of stainless steel kegs from China, Germany, Mexico

May 24 - U.S. countervailing duty proposed rule changes, subsidy in the form of currency undervaluation

May 22 - U.S. final rule, dual-use goods and technologies

May 22 - U.S. customs duties on imports from China, liquidation extension requests

May 21 - U.S. customs duty update, steel imports from Turkey

May 20 - U.S. guidelines for imports of steel, aluminum from Canada, Mexico

May 17 - United States removes Turkey from GSP list

May 17 - U.S. findings of quartz surface products imported from China

May 16 - U.S. proposed additional 25% tariffs on $300 billion worth of imports from China

May 15 - CBP guidance: Product exclusions from 25% duty, imports from China

May 15 - CBP reminder, air cargo advance screening program

May 15 - Russia: Required documentation about safety standards, testing of imports

May 14 - China: Additional tariffs on $60 billion worth of U.S. imports

May 13 - U.S. tariffs on imports from China

May 10 - Argentina: VAT rate increase for certain imports; increased import fee

May 10 - Canada: Customs audits, importers of all goods subject to surtax

May 10 - Indonesia: VAT rate of 0% extended for additional export services

May 9 - CBP process for additional 25% customs duty, imports from China

May 8 - U.S. sanctions on iron, steel, aluminum, copper from Iran 

May 8 - U.S. additional tariffs on imports from China to increase to 25% (effective May 10, 2019)

May 6 - U.S. investigation, magnesium imported from Israel

May 2 - U.S. company pays $870,000 to settle sanctions violations

May 2 - U.S. framework for complying with sanctions programs (OFAC)

May 2 - U.S. investigation of ceramic tile imported from China

May 2 - Federal Circuit: Tariff classification of imported sausage casings

May 1 - U.S. action on laminated woven sacks imported from Vietnam (ITC determination)

April 2019

Apr 30 - EU: Dispute resolution tribunal under free trade agreement with Canada upheld (CJEU opinion)

Apr 30 - U.S. countervailing duty investigations, polyester textured yarn from China, India

Apr 29 - Federal Circuit: Santa suit items excluded from tariff classification as “festive articles”

Apr 26 - U.S. final determinations, imports of glycine from China, India, Japan

Apr 26 - Federal Circuit: Wharfage and tonnage fees dispute between CBP and Virgin Islands

Apr 25 - U.S. annual “special 301 report” on protecting intellectual property rights

Apr 25 - U.S. company settles violations of Ukraine sanctions

Apr 24 - U.S. industry injured by steel wheels imported from China, ITC finds

Apr 19 - CBP instructions, exclusions of imports from China under Section 301

Apr 18 - ITC report, “likely impact” of United States-Mexico-Canada Agreement (USMCA)

Apr 18 - U.S. arms regulations amended; exemption for government agency transfers

Apr 18 - WTO panel report, Chinese tariff rate quotas on agricultural imports

Apr 17 - EU preliminary list of U.S. products considered for aircraft dispute-related countermeasures

Apr 17 - U.S. imports from China, products excluded from Section 301 action (USTR notice)

Apr 16 - U.S. investigation findings, steel wheels imported from China

Apr 15 - Indonesia: Regulations on VAT and customs duty on e-commerce transactions, withdrawn

Apr 9 - USTR proposes EU products for tariff countermeasures under Section 301, response to EU aircraft subsidies

Apr 9 - Federal Circuit: Tariff classification of imported hand tools; trade court’s decision affirmed

Apr 9 - U.S. findings on imports of rubber bands from Thailand

Apr 9 -  WTO panel decision, U.S. dumping duties on Canadian lumber

Apr 9 - China: Dutiable royalties must be declared to China Customs within 30 days after payment

Apr 8 - U.S. investigation findings, laminated woven sacks from Vietnam

Apr 3 - ITC determinations, large-diameter welded pipe from Canada, Greece, Korea, Turkey

Apr 3 - U.S. investigation findings, aluminum wire and cable imported from China

Apr 2 - CBP procedures for implementing alcoholic beverage import measures

Apr 1 - Commerce CVD investigation of refillable stainless steel kegs from China

February 2019

Feb 28 - “Section 301” duties on Chinese imports to continue at 10%

Feb 28 - China: New policies for comprehensive bonded zones

Feb 28 - U.S. trade court: Tariff classification of pharmaceutical packaging system

Feb 28 - WTO panel report regarding Chinese agricultural subsidies

Feb 27 - U.S. investigation of steel racks imported from China

Feb 27 - U.S. investigations of fabricated structural steel from Canada, China, Mexico

Feb 25 - U.S. investigations, cast iron soil pipe imported from China

Feb 21 - U.S. company agrees to pay $500,000, Iranian sanction regulations violation

Feb 21 - U.S. investigation of steel wheels imported from China

Feb 19 - Federal Circuit: Tariff classification of fiber optic telecommunications network equipment

Feb 18 - Indonesia: VAT and e-commerce transactions, customs duty

Feb 18 - EU: Brexit “no-deal” preparedness and customs, indirect tax implications

Feb 14 - German company penalized $5.5 million, Cuban sanction violations

Feb 12 - EU: Generalised System of Preferences with Switzerland, Norway

Feb 12 - EU: New version of EU customs data model

Feb 11 - EU: “VAT quick fixes” to simplify international trade (effective 2020)

Feb 8 - U.S. drawback claims, Sections 301 and 201 customs duties

Feb 8 - U.S. guidelines for submitting entries, products excluded under Section 301

Feb 8 - Australia: Mandatory 100% piece-level screening for all outbound air cargo (effective 1 March 2019)

Feb 8 - Uruguay: Expanded scope, transactions of entities operating in "free zones"

Feb 7 - U.S. company settles Iranian sanction violations by its Turkish affiliate

Feb 1 - U.S. tariff quota opening February 7 (solar cells, washing machines)

Feb 1 - Australia: Court decision, customs treatment of vitamins and weight-loss supplements, “medicine or foodstuff”?

October 2018

31 Oct - EU: 2019 version of Combined Nomenclature (CN)

31 Oct - EU and Japan: Simplification of certificates of origin

26 Oct - Costa Rica: Free trade zone, changes to regulation

25 Oct - Serbia: Amendments to Central European Free Trade Agreement (CEFTA)

23 Oct - U.S. final rule: Wassenaar Arrangement for dual-use goods and technologies

17 Oct - Assessing how “Brexit” could affect supply chains, warehouses

17 Oct - EU-Vietnam trade agreement

16 Oct - U.S. tariffs on imports from China, overlap of Section 301 and MTB provisions

16 Oct - U.S. guidance on claiming tax credits, reduced tax rates (imported spirits, beer, wine)

15 Oct - U.S. investigation to assess trade agreement with Mexico and Canada

15 Oct - U.S. trade court orders drawback regulations published by December 2018

12 Oct - United States: Investigations of imported aluminum wire, stainless steel kegs

11 Oct - Canada: Relief relating to U.S. tariffs on steel and aluminum imports

11 Oct - U.S. investigation of mattresses imported from China

5 Oct - EU: Registered exporter system (REX), certification of goods under GSP

5 Oct - U.S. bank settles sanctions violations for $5.2 million

5 Oct - United States: ITC report on changes in U.S. exports, imports for 2017

4 Oct - United States: Guidance on procedures, requirements relating to alcohol excise tax

3 Oct - U.S. revisions to ITAR requirements and USML entries

3 Oct - United States: Forged steel fittings imported from China, Italy

3 Oct - United States: ITC launches investigation of temporary duty suspensions and reductions

1 Oct - United States: Reminder of CBP user fee changes, effective 1 October 2018

1 Oct - Overview of United States-Mexico-Canada trade agreement

Contact Us

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

Doug Zuvich
Partner, Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

Andy Siciliano
Partner, National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117 
E: rwaldrop@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

John L. McLoughlin
Principal, East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal, WNT
T: 212-954-3094
E: labad@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com 

 

Read more about the professionals in KPMG’s Trade & Customs Services practice in the United States

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