Anyone who sells goods shipped directly from China to Slovak customers will no longer be just a seller. They will become the importer, with everything that entails, and will pay charges on every item that did not exist a year ago. A Slovak e-shop…
Until now, EXW, FCA or DDP have been a matter of price and logistics. Under the new Code, they will also be the first indication of which business partner will bear the importer’s obligations. A Slovak buyer purchases lighting fixtures from China. Today, it…
The first part of a series in which we will examine the most important changes introduced by the new Code. The Code has been in force since September 2026 and will apply from 21 September 2027. From then on, an indirect representative will be liable…
From November, every item sold at a distance from a third country will carry an additional two euros per item, regardless of the value of the consignment and without any right to a refund. Anyone who has not agreed with their representative or platform on…
Every businessperson knows what a tax return is. An importer lodges a customs declaration for every consignment, often a hundred times a year, and yet many treat it as a mere import formality. Comparing the two filings shows why a customs declaration deserves at…
The code you have been working with for years now determines customs duty, anti-dumping duty, VAT, excise duty and even whether you are allowed to export. Most companies use it out of habit and routine. The customs office has the tools to find mistakes,…
It sounded like a gift from a wealthier neighbour. In reality, it was the cold consequence of goods leaving a tax territory. And while one customs officer certified the export, another, a little further on, was calculating what we would have to pay at…
Anyone who remembers the roads of the 1980s knows the blue-and-white TIR plate by heart. It was on almost every other semi-trailer, and to those around it, it meant more than a customs procedure. Today you will rarely see one. Yet the system has not…
Trump’s global tariffs were struck down by the US Supreme Court. Yet tariffs have not ceased to apply for a single day: the temporary one has just expired and the new one is already in force. It comes in three forms, and which of them…
Four concepts worth distinguishing Maroš Prosman, DAC Consulting 2.0, s.r.o., One consignment, one question – and as many as four potential legal answers. The status of goods, the origin of goods, the “Made in” indication and the protected designation of origin sound similar, yet each…
Need help? We are here for you
JUDr. Rastislav Vysocký, LL.M.
vysocky@dacconsulting.sk
