VAT and duty deferment accounts in UK




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This article explores the concept of tariff inversion and explains how it can be used by businesses to legally reduce import duties and, increasingly, to manage tariff changes, alongside other…

How a declarant in a logistics company turned three six-digit HS codes from clients into ten-digit TARIC codes, and what the last two digits decided

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Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction…

Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction…

What happens if an importer claims the wrong tariff quota? Can customs charge both safeguard and anti-dumping duties on the same shipment because of it? A seemingly minor procedural error…