The Misconception Customs valuation is widely perceived as a technical requirement, an exercise carried out at the point of import to ensure that duties and taxes are calculated correctly. In most businesses, it is treated as a procedural step, often delegated to customs agents (brokers) or embedded within compliance functions. This view is incomplete. Where…
Many businesses assume that relying on brokers, consultants, or professional advisers transfers customs risk outward.In reality, customs authorities and tribunals consistently hold that risk ownership remains with the trader, regardless of who prepared the declaration or gave the advice. Navigating UK customs regulations can be complex and time-sensitive. To manage these challenges, many businesses rely on…
Published 21 Nov 2024 – Updated 28 Nov 2024 The UK Continental Shelf (UKCS) Declaration by Conduct is introduced by HMRC to simplify the clearance of goods moving to and from the UK Continental Shelf (UKCS). To use this type of declaration, traders “simply” need to provide customs information in a new form and load…
End-use (Authorised Use) is a customs procedure and it is one of the UK/EU Special Procedure. Under the end-use procedure, traders can import certain goods at a reduced or zero rate of duty. To benefit from this relief, traders must use the goods for an authorised purpose or specific context. UK 1st October 2024 update…
The Harley Davidson Origin case originated during the first term of Donald Trump, when his administration imposed steep tariffs on EU steel and aluminum. The issue was whether the decision by Harley Davidson to relocate production to Thailand was “economically justified” or simply aimed at avoiding additional EU customs duties on certain US-origin products. The…
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.
