dr. ML (Martijn) Schippers, LL.M

Biography

Martijn L. Schippers (1990) is an Associate Professor specialized in EU Customs Law, program coordinator of the prestigious Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam and member of EY's Global Trade & Customs team. He obtained a LL.M degree in Tax Law and a LL.M degree in Company Law from the Erasmus School of Law in 2014 and a Post-Master degree in EU Customs Law in 2016 from EFS, Erasmus University Rotterdam. In 2021 he obtained a PhD in customs valuation in a globalized world from the Erasmus School of Law. His PhD research was published (in Dutch) in Fiscale MonografieĆ«n (Douanewaarde in een globaliserende wereld, nr. 164). He publishes frequently about customs and indirect taxes in Dutch and international journals like Ars Aequi, EC Tax Review, GTCJ, Intertax, MBB, TFO and Wfr, and is a permanent contributor to NLFiscaal and part of the editorial board of MBB. From 2015 until 2019 he participated in and coordinated the Dutch contribution to IBFD’s project on Special Tax Zones which resulted in the publication of a book entitled: Special Tax Zones in the Era of International Tax Coordination. Together with Walter de Wit he edited a special edition of Erasmus Law Review that appeared in 2020 and reflected on the 50th anniversary of the EU Customs Union in 2018. As national reporter he takes part in the ECCE-project about customs controls on undervaluation. In 2020 he was awarded the Stevens prize established by Wolters Kluwer for his publications in 2019 and in 2022 I received the bi-annual prize for best PhD thesis about a tax matter by the Vereniging voor belastingwetenschap. Besides publishing extensively, he was one of the founding fathers of the Indirect Tax master program and he currently coordinates and teaches several courses within that program. He also gave guest lectures at the universities of Amsterdam, Maastricht, CuraƧao, Antwerp and Lund, IBFD, NOB and PE Academy. In addition, he serves as the program coordinator of the Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam. He is also a member of International Fiscal Association (IFA), International Network of Customs Universities (INCU), Dutch Association of Tax Advisers (de Nederlandse Orde van Belastingadviseurs or NOB) and the Association for Tax Research (Vereniging voor Belastingwetenschap). Since October 2014 Martijn is a member of EY's Global Trade & Sustainability team in the Netherlands. In that capacity he advises clients on customs, sustainability and excise related issues connected to international trade. He also acts as a knowledge champion on (EU) customs law within the Global Indirect Tax Network and is the learning coordinator of Indirect Tax Netherlands since 2019. For his publications he received the Thought Leadership Talent Award 2018 (EY Tax and Law Nederland) and the 2020 Knowledge Champion Award for Global Trade (EY’s Global Indirect Tax Network).

Erasmus School of Law

Associate professor | Tax Law
Email
schippers@law.eur.nl

Work

  • Martijn Schippers (24 February 2026) - Expert comments over Hooggerechtshof-zaak en nieuwe Trump tariffs
  • Martijn Schippers (24 February 2026) - Nieuwe Amerikaanse importheffingen van kracht: hele kluif voor douane
  • Martijn Schippers (16 October 2025) - Weg ligt open voor heffingen van enkele euro's op pakketjes
  • Martijn Schippers (29 September 2025) - Onduidelijkheid over Amerikaanse heffingen blijft, ook bestek opeens belast
  • Martijn Schippers (21 August 2025) - Expert comments tijdens: Radio 1 - Nieuws & Co
  • Martijn Schippers (20 August 2025) - Quotes in: Bart van Rijswijk 'Zuidas-advocaten druk in de weer met Amerikaanse handelsheffingen'
  • Martijn Schippers (20 August 2025) - Expert comments tijdens: BNR Ochtendspits
  • Martijn Schippers (9 August 2025) - Quotes in: Daan Ballegeer & Marijn Jongsma 'Exportkampioenen polder moeten kiezen: wel of geen fabriek in VS?'
  • Martijn Schippers (8 August 2025) - Quotes in: Daan Ballegeer & Marijn Jongsma 'Exporteurs in crisismodus door Amerikaanse invoerheffingen'
  • Martijn Schippers (28 July 2025) - Quotes in: 'Na handelsakkoord tussen de EU en VS is de vraag: wie betaalt de rekening?'

  • Martijn Schippers (2026) - The end of predictable trade? Rethinking customs functions (Speaker)
    Activity: Invited talk › Professional
  • Martijn Schippers (2025) - Handelsovereenkomst EU-VS over douanerechten: welke impact op de BENELUX (Speaker)
    Activity: Invited talk › Academic
  • Martijn Schippers (2025) - CJEU milestone cases on customs valuation (Speaker)
    Activity: Invited talk › Academic
  • Martijn Schippers (2025) - Inleiding douanerecht (Speaker)
    Activity: Oral presentation › Academic
  • Martijn Schippers (2025) - Inleiding douanerecht (Speaker)
    Activity: Invited talk › Academic
  • Martijn Schippers & R.R. Ramautarsing (2025) - Btw bij in- en uitvoer (Speaker)
    Activity: Oral presentation › Academic
  • Martijn Schippers (2025) - Update on the interplay between TP and customs valuation: a risk or an opportunity to prevent undervaluation? (Speaker)
    Activity: Invited talk › Academic
  • Martijn Schippers (2025) - Developments in EU customs law (Speaker)
    Activity: Invited talk › Academic
  • Martijn Schippers (2025) - Douanewaarde ontwikkelingen (Speaker)
    Activity: Invited talk › Professional
  • Martijn Schippers (2025) - ESG-developments and international trade (Speaker)
    Activity: Oral presentation › Academic

  • Martijn Schippers (2022) - Dissertatieprijs 2020 - 2021
  • Martijn Schippers (2020) - Stevensprijs 2019
  • Martijn Schippers (2020) - Knowledge Champion Award - Global Trade
  • Martijn Schippers (2018) - EY Thoughtful Leadership Talent Award 2018

News regarding dr. ML (Martijn) Schippers, LL.M

CBAM eased, but remains crucial for EU sustainability agenda

Martijn Schippers explains why the Carbon Border Adjustment Mechanism remains an important pillar of European climate policy.
mr. Martijn Schippers

Trump's 'Liberation Day' threatens to disrupt global trade

President Trump introduces import tariffs on April 2. According to Associate Professor Martijn Schippers, uncertainty is causing chaos among businesses.
Martijn Schippers, universitair docent Douanerecht aan Erasmus School of Law

Martijn Schippers interprets Trump's new import tariffs and global protectionism

Martijn Schippers recently commented on President Donald Trump's plans to increase import tariffs in the US.
Martijn Schippers, universitair docent Douanerecht aan Erasmus School of Law

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