Month: May 2020

The Dean of the UK Customs Academy, Professor David Widdowson, has said genuine NI-GB trade should not be subject to customs controls. Writing for ‘The UK in a Changing Europe’ he said there were two ways for NI-GB trade to be handled, in the event of the Ireland/Northern Ireland Protocol coming into play after the

This article covers the concept of Generalised Systems of Preference (GSP) which is intended to provide least developed countries (LDCs) with the opportunity to export goods to other countries on preferential trade terms. These terms mean various goods such as textiles and clothing enter developed markets such as the European Union at reduced or zero

During these difficult times the Government have announced a number of changes and initiatives to support the way businesses trade. The trade areas announced by the Government are sometimes specific to COVID19, but on occasion, they also apply to what exporters and importers should be doing on a daily and weekly basis. Examples of ongoing

Importers need to be fully authorised under inward processing procedure prior to the importation of goods, in order to benefit from a duty relief. However, can HMRC grant retrospective authorisation on goods imported to free circulation, when an importer realises that the goods should have been imported under inward processing procedure? In its public notice