Search for:

Tariffs. Customs. Trade Remedies

Tag

Customs

Browsing

EU: EU General Court confirms that parts imported in separate shipments for assembly in the EU may be classified as a complete article

By , and 4 Mins Read

On 7 October 2026, the EU General Court (the “Court”) delivered a judgment in Case T‑529/25, Prestige Rijwielen (available here), addressing the tariff classification of parts imported in staggered consignments and presented to EU customs authorities in separate declarations in an unassembled or disassembled state. The case concerns the tariff classification of electric bicycle parts imported into the EU over a period of several months under separate import declarations. The Court ruled that these parts…

Venezuela: SENIAT Issues Instructions to Simplify Customs Procedure

By and 4 Mins Read

In brief By means of Notice SNAT/2026/5076 (“Notice”), dated 14 September 2026, the Venezuelan National Customs and Tax Administration Service (“SENIAT”) introduced measures aimed at simplifying and standardizing online customs procedures1. Among other changes, the Notice removes certain documentary requirements across a range of customs procedures and limits the circumstances under which customs authorities may request additional supporting documentation. The measures are effective immediately. Key takeaways The Notice introduces several practical changes for foreign trade…

Venezuela: SENIAT dicta instrucciones para la simplificación de trámites aduaneros

By and 4 Mins Read

En resumen Mediante la Circular SNAT/2026/5076 (la “Circular”), de fecha 14 de septiembre de 2026, el SENIAT implementó medidas orientadas a la simplificación y estandarización de trámites aduaneros en línea.1Entre otras medidas, la Circular elimina la exigencia de determinados documentos en diversos procedimientos aduaneros y, limita los supuestos en los que pueden solicitarse recaudos adicionales.Las medidas tienen aplicación inmediata. Conclusiones principales La Circular introduce cambios prácticos relevantes para operadores de comercio exterior y auxiliares de…

EU publishes guidelines on the application of the EU Forced Labour Regulation

By , and 11 Mins Read

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…

Canada Initiates Public Consultations on Tariff-Rate Quotas for Certain Steel Imports, Accepting Comments until 19 August 2026

By , and 2 Mins Read

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…

UK: HMRC Publishes Further Legislation and Guidance on UK CBAM ahead of 1 January 2027 implementation

By and 5 Mins Read

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…

Mexico further extends the deadline for filing the Electronic Customs Value Declaration until October 2026 and temporarily relaxes documentation requirements

By and 2 Mins Read

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…

México amplía nuevamente el plazo para la presentación de la Manifestación de Valor Electrónica hasta octubre de 2026 y flexibiliza temporalmente los requisitos documentales

By and 2 Mins Read

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…

UK: Tribunal decision on when customs agent may be jointly and severally liability for breach of a customs obligation

By , , and 6 Mins Read

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,…