See profile Stay updated on our activities
Michael Lux
Lawyer, CEO
Michael Lux BV
Michael Lux is a lawyer, experienced in customs legislation and administration. He began his career in the German customs administration in 1974, initially in Hamburg and subsequently in the Ministry of Finance in Bonn. Between 1987 and 2012, he was head of unit in the Customs Directorate of the European Commission being responsible for the following units: ‘TARIC’ (managing the EU database for customs tariff and other external trade measures), ‘Economic Tariff Questions’, ‘Common Customs Tariff’, ‘Customs Legislation’, and finally ‘Customs Procedures’, including business process modelling.
Since February 2012 he has been working as an attorney admitted to the German bar and as a consultant. He has been, or is still, involved in evaluations of the Union Customs Code, import procedures, the Customs 2020 programme, risk analysis, performance measurement, the AEO programme, and the procurement of customs detection equipment. He also advises countries outside the EU (formerly in Africa, currently in the Balkan countries) on the drafting of customs legislation.
Michael lectures regularly and provides capacity building on customs, VAT, excise, and international trade law. He has published numerous articles, commentaries, and the following books: “The Harmonized System” (1986, Cologne, only in German), “Guide to Community Customs legislation” (2002, Brussels, 2009, Cologne), “Customs and Value Added Tax” (2nd ed. 2021, Cologne, only in German), and “UCC – Text edition and introduction” (2nd ed. 2022, Bochum). Full list of publications under www.customs-law.expert.
