Customs Law

Navigating European and National Regulations

The issue of the import, export, and transit of goods represents one of the most complex and, at the same time, least professionally covered areas of the Slovak legal order. In the Slovak environment, only a relatively small number of lawyers are dedicated to this agenda, which is partly due to the absence of a deep focus on customs law during the academic preparation of future lawyers and within professional legal training. My law firm fills this gap by providing highly specialized advice based on more than seven years of experience in the preparation of European and Slovak customs legislation.

Customs law has many specificities. It is regulated primarily by European Union regulations, especially the Union Customs Code (Regulation No. 952/2013) and its delegated and implementing regulations. Successful application in practice requires not only knowledge of its provisions but also an understanding of the related case law of the Court of Justice of the EU, which I have documented in my published work.

Strategic Consulting and Customs Compliance

The basis of effective international trade is the correct configuration of customs processes at the planning stage of trade operations. Any error in a customs declaration can result not only in the delay of goods at the border but also in significant financial sanctions or the assessment of a customs debt several years after the release of the goods.

As part of my services, I prepare expert analyses on the compliance of intended trade operations with applicable European and national law. These analyses are key to resolving controversial issues such as:

• Nomenclature classification of goods: Determining the correct item in the Combined Nomenclature is crucial for establishing the duty rate and applying non-tariff measures.
• Determining the origin of goods: Legal assistance in proving preferential origin, which allows for the use of customs benefits resulting from international agreements.
• Customs valuation: Professional assessment of the elements that factor into the customs value, including the issue of licensing fees or transport costs.
• Choice of customs regime: I propose optimal solutions for the release of goods into regimes with economic effect, thereby helping clients optimize their cash flow.

Representation before the Financial Administration Authorities and Courts

In the event of a dispute, it is essential to have a professional defense that can procedurally confront the state’s power position. My office ensures full representation throughout the entire administrative proceeding before the Financial Administration authorities. I focus mainly on:

• Defense of procedural rights in customs offense proceedings: I defend clients against accusations of violating customs regulations, where there is a risk of high fines or forfeiture of goods.
• Representation in post-release audits: I actively participate in the process of post-release inspections carried out by customs authorities to verify the accuracy of data in customs declarations.
• Administrative justice: If redress cannot be achieved within the administrative procedure, I represent clients in proceedings before administrative courts, seeking the annulment of unlawful decisions made by customs authorities.

Thanks to my experience in dozens of expert hearings at the European Commission in Brussels, I understand not only the letter of customs regulations but also their purpose and application practice within the EU.

Customs Simplifications and AEO Status

Modern customs law allows reliable entrepreneurs to benefit from advantages that significantly accelerate the movement of goods and reduce the administrative burden. My task is to guide the client through the process of obtaining these authorizations. I assist clients in applying for permits under the Union Customs Code for so-called "simplifications," which include:

• Simplified customs declaration: Allows the release of goods based on incomplete data with subsequent completion.
• Entry in the declarant's records: Goods can be released directly on the company's premises without the need to present them to the customs authority.
• Self-assessment: An authorization in which the economic operator determines the amount of import and export duty themselves, which requires a high level of professional training and internal control mechanisms.
• Centralized customs clearance: This simplification allows companies to process the import of goods at a single customs office (the customs office of the place of establishment) even when the goods are presented to another customs office elsewhere in the EU, thus centralizing customs processes and increasing trade efficiency.

A special chapter involves obtaining Authorized Economic Operator (AEO) status. This status is recognized throughout the EU. I provide assistance in obtaining both types of authorizations—for customs simplifications (AEOc) and for security and safety (AEOs), or a combination of both.

International Dimension

My work as a consultant in Jordan, a quality assessor in the UAE (Emirate of Ajman), and my role in commenting on draft European customs legislation have provided me with a unique comparative perspective on customs processes and the efficiency of customs authorities in a global context. I use this experience primarily when representing foreign clients, to whom I provide services in English and Spanish.

Customs clearance is a technical process where every word and every number carry legal weight. Thanks to my long-term focus on customs matters, I offer my clients a comprehensive view of their challenges.

If you are looking for individual solutions and a specialized approach that takes into account the specific needs of your business in international trade, I am ready to be your reliable partner.

Enforcement of Intangible Rights by Customs Authorities

Although customs authorities primarily focus on fiscal tasks, they also play an irreplaceable role in protecting the legitimate interests of intellectual property rights holders. This protection is implemented not only for goods under customs supervision (at the border), but customs authorities also carry it out on the domestic market - such as in warehouses or marketplaces - in accordance with Slovak regulations.

The area of enforcement of intellectual property rights (trademark rights, copyright and related rights, designs, patent law, utility model law, rights of designations of origin and geographical indications, and rights of topographies of semiconductor products) by customs authorities is an alternative to the lengthier protection of these rights through private law instruments.