Imad Kassir

Deemed exports involve the transfer of controlled items or information from one person to another. (Compared to the transfer of controlled items from one country to another.) As an example, if a U.S. citizen emails an ITAR-controlled or EAR-controlled blueprint to a French citizen, then an export is “deemed” to have occurred from the United States to France. The U.S. controls deemed exports in similar ways to actual (physical) movement of items overseas.

Defense articles are restricted to varying degrees for Afghanistan, Belarus, Burma, Central African Republic, China, Cuba, Cyprus, Democratic Republic of Congo, Eritrea, Haiti, Iraq, Iran, Lebanon, Libya, North Korea, Somalia, South Sudan, Sudan, Syria, Venezuela and Zimbabwe.

The EAR has detailed Embargoes and/or Sanctions on Cuba, Iran, Iraq, Syria, North Korea, specific Russian industries and the Crimea region of Ukraine. Restrictions for commercial items are identified in the Commerce Control List (CCL) for each item and must be individually verified.

The ITAR identifies restrictions in the Section ‘Prohibited Exports, Imports, and Sales to or From Certain Countries’ (Section 126.1) and the EAR has limitations specified in the CCL and the Commerce Country Chart (Article 738.2 and Supplement 1), as well as Embargoes and Other Special Controls (Article 746).

OFAC also has trade sanctions on certain countries which can be found in the OFAC ‘Sanctions Programs and Country Information’ online. Note that the restrictions and limitations on specific countries in the regulations do change.

Although Northern Ireland has left the EU, due to the requirements of the Northern Ireland Protocol, Northern Ireland remains part of the EU VAT system too. There have been new paperwork requirements when moving goods from the rest of the UK into or out of Northern Ireland from 1 January 2021 and for movements of goods between Northern Ireland and the EU.

Businesses need to notify HMRC that they are trading goods covered by the Protocol and such businesses need to apply EU rules and use a special ‘XI’ VAT number prefix instead of GB for these goods.

The Protocol requires there to be customs entries when moving goods between the rest of the UK and Northern Ireland and the Government has set up a free Trader Support Service to help with this. Businesses will need to apply for a special ‘XI’ EORI code with HMRC to complete entries and as a condition of entering such goods onto ferries etc.

The EU simplifications on VAT will still apply to some movements involving Northern Ireland.

It is extremely difficult to provide a concise answer to your question because each country has its own set of rules and regulations regarding imported goods from other countries. I am accustomed to consulting official trade resources to learn more about the laws of the countries where my business partners are located. (see: Import/Export Directory | Explore Export Portal)

I trade mostly with SMEs in the US. They have specific requirements for packing, including the inclusion of the country of origin. As a result, under the Tariff Act of 1930, every article of foreign origin (or its container) imported into the US, unless exempted, must be marked in a way that indicates the country of origin to the ultimate purchaser. Goods made in China, for example, must be labeled "Made in China" or "Product of China." I suggest you follow this: EXIMA’s Library | What You Need to Know About the Rules of Origin as the article depicts the rules of origin topic in all its aspects.

I hope this helped.

Single Electronic Window is defined as a system through are standardized information is submitted fulfilling all customs formalities. The system consists of two SeW embedded platforms, namely: MCMS and TradeNet intended for use by different users.