Customs Compliance & Risk Management
Case law
Roseline Logistics v HMRC: a warning on customs agent liability
The article below examines a recent ruling by the UK First-tier Tax Tribunal regarding liability for unpaid import VAT. The case clarifies whether customs agents are liable if they have not been formally appointed. It also clarifies when customs agents may still be held accountable for unpaid import VAT if they participate in a customs obligation violation and should reasonably have been aware of it.
Country update
Confiscated by mistake: what it might take for an owner to get their goods back
A new immigrant arrived in Israel and sent more than 1,000 holy books, which he had collected since his bar mitzvah (a Jewish coming-of-age ceremony for boys), in a separate container. The books were confiscated by the Israeli customs authority, apparently because they had been declared in the container of another new immigrant. The books were delivered by customs authorities to the Israeli National Library. Years later, the citizen filed a lawsuit against the customs authorities and the National Library to retrieve the books. How will the court rule? This is discussed in the following review, as a result of a recent court ruling.
News update
EU customs and trade news: August 2025
News in week 35: EU tariff reductions to implement EU-US deal; anti-dumping proceeding concerning imports of pea protein; Commission report on the challenges faced by customs in product compliance; ICS2 Release 3 transition completed with temporary derogations.
UK customs and trade news: August 2025
News in brief: rules of origin under the Developing Countries Trading Scheme updated; progress in UK-Japan, UK-Korea, UK-CARIFORUM trade relations; tariff notices updated; preferential treatment of goods from Israeli settlements updated; Temporary Admission Customs Technical Handbook issued; new versions of the Tariff of the United Kingdom, Suspensions of Import Duty Rates, Authorised Use documets published; new notices to exporters issued; new anti-dumping measure on Chinese biodiesel proposed; and others.
US customs tariff news: August 2025
News in brief: further changes in the reciprocal tariff rates for certain countries; joint statement on a US-EU Framework Agreement; removal of the de minimis exemption effective from 29 August 2025; additional duties on goods originating in India; further changes in reciprocal tariff rates on Chinese products; increased tariff on Canada’s goods effective from 1 August 2025; 407 HTSUS codes added to steel and aluminium derivatives list; and other updates.
EU customs and trade news: September 2025
News in week 39: US implements reduced tariffs on certain EU products; EU and Indonesia conclude negotiations on a free trade agreement; EU and Moldova agree to broaden customs duty reductions; EU suspends tariff preferences granted to certain GSP beneficiary countries; Commission acts against unfairly traded imports of flat hot-rolled steel products, and glyoxylic acid; EU Sanctions Helpdesk - online workshop on common compliance pitfalls; termination of the EU–Cameroon agreement on timber trade (FLEGT); VAT in the Digital Age - implementation strategy to support businesses; and more updates.
UK customs and trade news: September 2025
News in brief: new versions of the Tariff of the UK and other duty-related documents published; trade remedies notices updated; end-user and stockist undertaking form updated; notice on nuclear materials import licensing arrangements updated; international trade relations progress and other updates.
US customs tariff news: September 2025
News in brief: the scope of reciprocal tariffs modified; certain steps to implement US-EU and US-Japan trade framework agreements taken; Section 232 tariffs on imports of timber, lumber, and their derivative products imposed; and other updates.
Ukraine customs and trade news: August / September 2025
News in brief: the draft of Ukraine's new Customs Code approved and presented to European Commission experts; export duty on soybeans and rapeseed or colza seeds introduced; new list of documents for official controls approved; updates on the implmentation of NCTS Phase 6 system; and other news.
Topic spotlight
CBAM: critical deadlines to ensure import readiness in 2026
EU Carbon Border Adjustment Mechanism (CBAM) implementation is approaching several key deadlines – if you are importing CBAM goods, now is the time to register as an Authorised Declarant. It is also important to plan for the costs, as payments for the certificates will begin in the fast-approaching year 2026. These and other important aspects are discussed in this interview.
How regulations are made in the European Union
Legislation in the European Union (EU) is created through different legal processes which are largely unknown to the public. This article describes the standard processes for adopting regulations in the customs area. Basic acts (such as the Union Customs Code) are adopted by the European Parliament and the Council as co-legislators, whereas delegated and implementing acts are adopted, under different procedures, by the Commission based on an empowerment in the relevant basic act. Finally, this article explains the principles of "Better Regulation" designed to raise the standard of EU law.
The EU revises the Common Position on military goods
Military goods are not just weapons or defence equipment - they can also include everyday items such as drones, hybrid vehicles, and vehicle parts if adapted for military use. Understanding these rules is essential for many stakeholders in international trade. This article outlines the new Council Decision (CFSP) 2025/779, adopted on 14 April 2025, which updates the Common Position governing the export of military technology and equipment.
UK CBAM: what customs professionals need to know
This article offers an overview of the UK Carbon Border Adjustment Mechanism (CBAM), due to be introduced in January 2027. It outlines the goods within scope, importer obligations, reporting requirements, and compliance risks, while also noting key differences from the EU CBAM. Practical insights are provided to support businesses in preparing their import processes.
Exporting fine art and cultural goods to the European Union
On 28 June 2025, the European Union activated the Import of Cultural Goods (ICG) system, a centralised electronic platform for lodging and processing import licences and importer statements. This marks the full implementation of Regulation (EU) 2019/880 and Implementing Regulation (EU) 2021/1079. For customs practitioners, this change means that imports of fine art, antiquities, and other cultural goods now require new documentation, new procedures, and closer risk management at the EU border.
Post-import price adjustments and transfer pricing: US, WCO and EU perspectives
One of the most pressing questions in customs valuation arises in situations where prices have not been fixed at the time of sale or at the time of importation, but are instead subject to the possibility of a post-importation determination by means of adjustments made under a formula. A more precise question is whether such provisional or formula-based prices can be accepted under the transaction value method. What if the situation concerns related parties? This article seeks to answer these questions by examining US, WCO and EU legal developments.
Customs law and international trade contracts
This article summarises contributions from the 29th Authors' Meeting, which focused on the intersection of customs law and international trade contracts. The authors examine the impact of contractual terms, Incoterms®, export control clauses, and emerging regulatory developments on compliance obligations and risk management in global trade.
Perspective
AI and the future of customs tariff classification
Artificial intelligence is not just a far-off idea; it is already changing the way that global trade is conducted. This is nowhere more apparent than in the tariff classification, where the intricacy of regulations, volume of data, and requirement for accuracy provide the ideal conditions for artificial intelligence to have a revolutionary effect. The focus of today's talks is not on whether AI will be used, but rather on how companies and customs officials can strategically use its two most potent methodologies: generative and discriminative AI. The distinction between these two is discussed in this article along with how they can aid in tariff classification.