Customs Compliance & Risk Management
Case law
Using export price data under the fallback method of customs valuation: lessons from CJEU
Since the start of 2026, the Court of Justice of the European Union has issued two rulings focusing on the use of the fallback method for customs valuation. These decisions have brought renewed attention to the types of price information that may be relied upon when determining the customs value of imported goods under this method. This article takes a closer look at export prices and examines whether they can be used as a valid basis for customs valuation under the fallback method.
Country update
Value of human accountability over algorithmic outputs
HM Revenue & Customs has issued guidelines on the appropriate use of generative artificial intelligence (AI) in commercial software products that assist customers in submitting information to HMRC. We consider this, along with several other documents, within the context of applying AI to customs classification, in order to examine its integration into modern classification workflows, highlighting both its potential and its limitations.
Out of temperature, out of liability? A case on freight responsibility
A shipment of industrial adhesive was stored at the wrong temperature resulting in damage (it was stored at minus 20 degrees instead of 20 degrees). The insurance company compensated the importer and is now suing the foreign freight forwarder and shipping company in court. How will the court rule? This is discussed in the attached review, taking into account a recent Israeli court ruling [1].
News update
EU customs and trade news: April 2026
20-26 April update: EU adopted 20th package of sanctions against Russia; Russian hybrid threats - EU listed two entities; Moldova - EU restrictive measures extended until April 2027; preferential tariff treatment under EU-Mercosur ITA as of 1.5.2026; management of Union tariff quotas for products originating in Mercosur; CBAM webinar - how to make decarbonisation efforts pay off; EU customs education partners met in Tallinn to strengthen training collaboration; and further updates.
UK customs and trade news: April 2026
News in brief: tariff notices on classification of ankle bandages, back supports and back bandages and liquid food preparations issued; UK's steel trade measure applicable from 1 July 2026 specified; tariffs on a selection of agricultural and food products suspended; certain export control licenses updated; CBAM-related documents published; and other updates.
EU customs and trade news: May 2026
Update for week 18: new Generalised Scheme of Preferences approved for application in 2027; CJEU on the concept of ‘goods put up in sets’ and the classification of certain beverages; new round of requests for the suspension of the autonomous Common Customs Tariff duties; provisional anti-dumping duties on pea protein; Myanmar - EU restrictive measures extended until April 2027; plan for simpler, clearer and better enforced EU rules; and further updates.
Topic spotlight
Managing import duties: the tariff inversion strategy
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 benefits. It outlines how the strategy works in practice, particularly in connection with customs procedures such as inward processing and free zones. Practical examples are provided to illustrate the concept, followed by a comparison of how tariff inversion is applied in the UK and the US.
Work smarter: tools and techniques to boost productivity
One of the major technology companies has recently published a document on preparing for superintelligence, emphasising the importance of keeping people at the centre of technological development. Although there is still some way to go, the shift is already underway, with companies increasingly favouring professionals who enhance their capabilities through the intelligent use of tools. The gap between those who adopt these tools and those who do not will continue to widen, making discussions on productivity-enhancing techniques essential. Below are insights shared by experts from various countries during the 32nd Authors’ Meeting.
FTAs vs GSP: understanding key differences and practical implications for companies
This article explores the practical differences between free trade agreements (FTAs) and the Generalised Scheme of Preferences (GSP) scheme. As they operate in fundamentally different ways, they also influence internal company processes differently. It explains why origin information relevant to the GSP may still be included in suppliers’ declarations and examines the concepts of bilateral and regional cumulation within the GSP framework, among other aspects.