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Emily Thomson

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The recent amendments to the Russian iron and steel sanctions that came into effect across Europe on 30 September 2023 have had a significant impact across sectors. We previously reported on the business consequences and recommendations on the tightened restrictions in our blog post available here. Although the latest restrictions are still in their early days, it is becoming increasingly clear that cooperation between sanctions and customs teams within businesses is crucial to ensure that…

Recently, the European Commission launched a survey on the overhaul of EU rules governing e-commerce transactions from third countries from a customs and taxation perspective. The survey address issues related to both customs, VAT and excise duties. The survey states that whilst digitalisation of the economy and the increasing role of e-commerce offers a great potential for consumers and traders, it also present challenges. In addition, COVID-19 has increased the level of e-commerce import volumes…