As the first snowflakes begin to whiten the tops of the mountains, Santa Claus, impatient to begin his tour, has already left Lapland. While he was pacing the skies on his big sleigh filled with gifts, he was stopped by the Airborne Surveillance Brigade of flying machines. “Oh, no, not the customs officers,” said Santa Claus to himself…

After several hours spent at the station, the verdict is without appeal, the agents have controlled EVERYTHING:

• Tariff classification: obviously, today’s children are ordering more and more sophisticated toys and it seems that randomly indicating a position in Chapter 95 (toy) is not enough… High-tech games, multifunctional items, what a headache! Fortunately, Santa got out of it with some old-fashioned reflexes: remember the main function of a multi-functional item, rely on objective technical characteristics, consult the CTS and…use Customs Bridge’s new classification tool!

• Origin : Santa Claus discovers with amazement that the toys he bought in Finland do not necessarily have the Finnish customs origin. What a surprise! He had to call the elves in a hurry so that they could confirm the origins of the components and the manufacturing process in order to finally confirm a preferential origin on the basis of the relevant agreements. And no more customs duties to pay at destination!

• Value: With the invoices in hand, Santa had taken care to declare the cost of the sleds for transportation in the customs value. But he had forgotten about the extra bag of carrots he had bought in a hurry for those reindeer. What a shame! He had been told: always add back the transport costs, mold costs, royalties etc. in the declared customs value. Carrots are expensive…

• Export control: Santa will long remember the smart kid who ordered a long-range drone. It took his elves several weeks to get the required export license from the authorities. Fortunately, it was issued in time and the future drone pilot will be able to receive his gift.

• Russia: this year, it’s the icing on the cake, the customs officers tell Santa Claus that he will not be able to deliver some of the toys to the little Russians… Unacceptable for Santa Claus! After many negotiations, the customs officers close their eyes, after all it’s Christmas and the sanctions concern almost all the products, but not the toys… although!

After rectifying everything, drinking a big glass of milk and eating a few tangerines, Santa was finally able to get back on his sleigh and distribute his gifts.

As a little ritual, Santa loves to end his European tour in the UK. The illuminations of Regent Street and Harrods are always a delight, plus it’s a chance to stop by the London office of his friends at the law firm LightHouse LHLF.

As he flies over the English Channel with his beard blowing in the wind, Santa Claus is in a panic: the UKCA marking! He completely forgot to check that the elves had affixed the correct marking for the little British children, who are no longer in the EU. He urgently calls Mrs. Claus, she reassures him that the marking obligation has been postponed to 2025. What a relief for Santa Claus who can finish his tour with peace of mind!

Decidedly, after this day of full emotions, Santa swears to himself that, next time, he will listen better at the ODASCE Symposium…

And in the meantime, he lands gently on the roof of a Lyon landmark: we sing and dance, the windows are tinted with mist, it smells like mulled wine and cinnamon, the laughter covers the Christmas songs and we are happy… It’s Christmas at LightHouse LHLF, all together!

Article submitted by :

Tiphaine Bernard, Associate LightHouse LHLF
Stanislas Roquebert, Associate Lawyer LightHouse LHLF