Tariffs. Customs. Trade Remedies

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On 26 June 2026, the European Commission published its long-awaited guidelines on the application of Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market (the “Guidelines”), available here. The Guidelines are intended to help businesses prepare for the EU Forced Labour Regulation (the “Regulation”), which will become applicable on 14 December 2027. The Regulation introduces a broad prohibition on placing, making available, or exporting products made with forced labour on…

On July 23, 2026, the Government of Canada began inviting input from stakeholders on the administration of the tariff-rate quotas (TRQs) on certain steel goods. These tariff-rate quotas have been in place since June 27, 2025 and were most recently amended on June 28, 2026. Until August 19, 2026, interested parties will be able to make submissions through an online questionnaire with comments on how the TRQs are administered. Interested parties may include (but are…

Ahead of the 1 January 2027 entry into force of the UK’s Carbon Border Adjustment Mechanism (“CBAM”) regime, on 13 July 2026, HM Revenue & Customs (“HMRC”) laid secondary legislation before Parliament and published a package of supporting guidance (please see here). CBAM forms part of the UK government’s wider strategy to tackle carbon leakage and will impose a carbon price on emissions that are attributable to the production of certain types of goods (“embodied…

On July 31, 2026, the Mexican Tax Administration Service (“SAT”) published the Advance Version of the Second Resolution Amending the General Foreign Trade Rules for 2026, as well as amendments to Annexes 1 and 2. Among the most significant changes is the extension of the mandatory implementation date of the Electronic Customs Value Declaration (Manifestación de Valor Electrónica or “MVE”) until October 1, 2026. In addition, through December 31, 2026, importers will not be required…

El 31 de julio de 2026, el Servicio de Administración Tributaria (“SAT”) publicó la Versión Anticipada de la Segunda Resolución de Modificaciones a las Reglas Generales de Comercio Exterior para 2026, así como modificaciones a los Anexos 1 y 2. Entre los cambios más relevantes destaca la ampliación del plazo para la entrada en vigor obligatoria de la Manifestación de Valor Electrónica (MVE) hasta el 1 de octubre de 2026. Asimismo, se establece que hasta…

Introduction On 15 April 2025, the Tax Chamber of the First-tier Tribunal issued its judgment inRoseline Logistics Limited v HMRC [2025] UKFTT 0042 (TC), holding that a customs service-provider that had wrongfully used post VAT accounting (“PVA”) on various declarations made on behalf of an importer was jointly and severally liable for the import VAT due to HMRC. Facts The appellant, Roseline Logistics Limited (“Roseline”), provided customs agency services. In a 4-month period in 2022,…