February 12, 2023
Inward processing in the UK: how a trivial compliance failure caused them to be taxed millions

Photo by Lalit Kumar on Unsplash

When you realise that the biggest threat to your business is neither the competition nor international event risk, but a seemingly minor compliance failure, you will have read this case study: According to a recent tribunal judgement, even a seemingly trivial compliance failure, such as an error or discrepancy in the information supplied to HMRC by the importer and their customs agent, may invalidate a customs tax remission for an entire time. We explain it all in-depth and provide valuable pointers on legally handling your customs clearances.
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en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
14-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

import
en
EU Customs Reform: Who is the ‘importer’ and what are his responsibilities?
14-04-2024

Continuing a series of articles on the main legal aspects of the proposed EU customs reform, the author focuses on a key player in the import process: the importer. The Commission proposal is based on a new vision of this actor and his responsibilities. This article describes and analyses the three variants under this concept: the basic rules for importers, the special rules for deemed importers, and the rules for indirect customs representatives who are treated as the (deemed) importer. Furthermore, it addresses the question of what happens when the wrong person has been named as an importer by an actor in the supply chain or a customs representative.

Michael Lux

import
image en
Carbon Border Adjustment Mechanism (CBAM): The Law
17-10-2023

Arne Mielken

import
image en
Carbon Border Adjustment Mechanism (CBAM): The Law
17-10-2023

Arne Mielken

import
lt
Muitinio sandėliavimo klaidos: net tinkamai užbaigus procedūrą, gali tekti sumokėti mokesčius!
01-10-2023

Muitinės sandėlyje apskaitos pažeidimai gali būti nustatomi įvairiomis formomis: tai ir nustatyti prekių trūkumai ar perteklius, prekių perdavimo sandėlio viduje klaidos, neteisingas duomenų suvedimas. Tačiau tam tikrais atvejais, net išvežus prekes iš muitinės sandėlio ir tinkamai užbaigus sandėliavimo procedūrą, gali atsirasti mokestinė prievolė muitinei. Tokia situacija nagrinėjama aktualioje teismo byloje.

Jurgita Stanienė

import
lt
Muitinio sandėliavimo klaidos: net tinkamai užbaigus procedūrą, gali tekti sumokėti mokesčius!
01-10-2023

Muitinės sandėlyje apskaitos pažeidimai gali būti nustatomi įvairiomis formomis: tai ir nustatyti prekių trūkumai ar perteklius, prekių perdavimo sandėlio viduje klaidos, neteisingas duomenų suvedimas. Tačiau tam tikrais atvejais, net išvežus prekes iš muitinės sandėlio ir tinkamai užbaigus sandėliavimo procedūrą, gali atsirasti mokestinė prievolė muitinei. Tokia situacija nagrinėjama aktualioje teismo byloje.

Jurgita Stanienė

import
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

import
en
Transport services VAT exempt because already in import tax base? You will need to prove it!
24-09-2023

The Romanian company provides transportation services. It transported goods from the port of Rotterdam (the Netherlands) to Cluj-Napoca (Romania) under transit procedure. Goods were released into free circulation in Romania. It treated transportation service as VAT exempt because it assumed that transportation cost was included into the import VAT taxable base. Tax authorities claimed otherwise: the taxpayer failed to provide documents confirming that the transportation cost was included into the import VAT taxable base. Consequently, they denied the exemption. The dispute between the company and the tax authorities reached as far as the Court of Justice of the EU (CJEU), which recently issued clarifications on the application of the provisions of the VAT Directive in this case.

Mark Rowbotham

import
en, lt
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

import
en, lt
Who is responsible for CBAM in the company?
17-09-2023

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Enrika Naujokė

import
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