The Harley Davidson Origin case delivers a very hard decision for businesses. It has an impact on supply chain restructuring, relocation of production and duty optimisation. In some organisations, the Customs strategy and compliance records must be reviewed to meet the new obligations. What is the Harley Davidson Origin case about? In Case T-324/21, Harley-DavidsonContinue reading “Impact of the Harley Davidson Origin Case on Customs Strategy”
Proof of Export for VAT is a challenging area for many exporters. HMRC new guidance is a welcome clarification for UK exporters in particular on the quality of the evidence required for zero rated export. Why is the Proof of Export for VAT important? Proofs of Export is part of the export customs compliance requirements.Continue reading “UK Proof of Export Obligations for VAT”
A tribunal decision confirmed the strict compliance obligation for the IPR customs procedure. IPR is an extremely useful procedure as long as it is supported by strong internal compliance. Otherwise, it is a risky strategy as this case shows.
IAre you importing into different EU countries? If you do your level of exposure to Customs risk varies greatly. In the EU, customs penalties do not form part of the Union legislation on customs. Although customs legislation is harmonised, penalties for non compliance are left to each Member State.
The new UK Customs Code Post-Brexit is entering into force just when we were all getting used to the UCC. The new post-Brexit code is different from the UCC in structure, in terminology and in content.
Customs compliance is different from Customs law. Compliance is, of course, built on Customs law, however it is more focused on the implementation than on the study of the law. So how should we define Customs Compliance?