Customs & Trade Insights

Customs & Trade Insights

Most customs problems are not technical. They are structural. These insights explain why, and what to do about it.

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Who Owns Customs Duty in Your Group?

Customs duty reaches the board in four ways: an unexpected cost, a liability found by someone else, a supply chain stoppage, or a deal in which customs was missed in diligence. In each case the…

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14 October 202628 October 2026

What is a Customs Audit, and What Do Authorities Actually Check?

Most businesses do not search for “customs audit” because they are curious about process. They search it because a letter has arrived, or because someone on the finance or logistics team has just been told…

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14 October 202615 October 2026

Customs Processes, SOPs, Training and Technology: What Makes an Operating Model Work in Practice

Customs Standard Operating Procedures (SOP) are, in most businesses, the missing piece next to a quality management system and a health and safety management system that already exist and already work. The gap is not…

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17 September 202617 September 2026

When to Seek an Advance Classification Ruling, and What the Process Actually Requires

An advance classification ruling converts an interpretative judgment into a position the customs authority itself is bound by. Most businesses that would benefit from one never apply, not because they doubt the mechanism works, but…

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9 September 20269 September 2026

Duty Overpayment and Recovery: Why a Time-Barred Claim May Not Actually Be Time-Barred

Duty overpayment recovery is available, in some form, in every jurisdiction that charges import duty at all. What varies, sometimes significantly, is how long a business has to make a claim, and the most consistent…

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1 September 20269 September 2026

UK Continental Shelf Returned Goods Relief: Eligibility, Evidence, and the Facilitations Most Operators Miss

UK Continental Shelf Returned Goods Relief allows duty and VAT to be relieved on goods re-imported from an installation, but the relief is conditional, evidence-dependent, and carries four specific facilitations that HMRC will only apply…

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3 August 20262 September 2026

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Considered analysis of customs and trade developments, sent when there is something worth reading, not on a fixed schedule.

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