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Tariffs. Customs. Trade Remedies

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Alexandra Lambert (UK)

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EU: Court of Justice of the European Union clarifies use of statistical threshold values in customs valuation

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On 29 January 2026, the Court of Justice of the European Union (“CJEU”) delivered an important preliminary ruling in two joined cases, Keladis I (Case C‑72/24) and Keladis II (Case C‑73/24), in response to referrals from the Greek Administrative Court. The judgment (available here) addresses the circumstances in which national Customs authorities may rely on statistical methods to determine the customs value of imported goods, where the declared transaction value is considered unreliable. In summary: This post summarises the background to the cases…

Customs and FTAs week: key trending customs and compliance developments

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For the third week, we continued our Annual Compliance Conference with key customs developments impacting on businesses today. Specifically, we discussed the reform of the Union Customs Code in the EU, key trending customs developments in EMEA, and different methods of driving significant financial savings in global supply chains. EU customs reform: biggest overhaul since 1968 Tuesday 14 May SPEAKERS: Nicole Looks (Partner, Amsterdam), Thomas Kukanza (Senior Trade Advisor, Brussels), Sylvain Guelton (Senior Associate, Brussels),…

UK: Upper Tribunal disagrees with HMRC’s strict application of compliance obligations for the discharge of inward processing relief procedure

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When importing goods into the UK, traders are required to account for any applicable customs duty and import VAT (collectively “Duties”) on import unless they can utilise a customs special procedure to delay or reduce payment of these amounts. Customs special procedures include the Inward Processing (“IP”) regime which allows traders to suspend the Duties while the imported goods are subject to repair or further manufacturing. Where a trader utilises IP, they are required to…

UK: Introduction of new border model postponed

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The UK government has released its final plans for the new Border Target Operating Model (“the Model”). The Model was initially set for implementation from October this year and has now been delayed to January 2024. The UK Government has agreed to this delay of three months following input from public consultation from the private sector and stakeholders. The Model which introduces the remaining sanitary and phytosanitary controls, as well as full customs controls for…

UK joins the CPTPP – biggest trade deal since Brexit

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On 31 March 2023, the UK announced that it will join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), joining 11 countries (including Mexico, Japan, Canada and Australia) across the Asia-Pacific region and becoming the first European country to do so. While the UK already has existing bi-lateral trade agreements with 9 of the 11 CPTPP countries, the biggest benefits will arise as other countries join the bloc (with applications to join by countries…

UK to implement Advance Valuation Rulings (“AVR”) for Customs Valuation of imports

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As part of its slate of Customs measures announced for the Spring Budget 2023, the UK government confirmed yesterday, March 15, that AVRs will soon be a feature of the UK Customs regime. The long awaited mechanism will allow for legally binding rulings on the Customs Valuation methodology for the specified goods in a particular scenario, for a period of three years (subject to cancellation or withdrawal). Amendments will be made to the UK legislative…

UK Government’s Customs Package in Spring Budget 2023: new (or improved) Customs processes

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Yesterday (15 March 2023), the Government announced its Spring Budget 2023, which included some long awaited changes to the current Customs regime (“Customs Package”). Broadly, the announcements capture improvements following the Government’s 2022 Call for Evidence on an independent Customs regime. Many of the changes have been anticipated by businesses (such as the Advance Valuation Rulings mechanism which we have blogged about separately today as well). A summary of these changes is set out below:…