Tariffs. Customs. Trade Remedies

Author

Rianna Shah (Japan)

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On 13 November 2025, the European Commission confirmed that the €150 customs duty exemption (Low Value Consignment Relief) for goods purchased online from non-EU countries will be abolished. The measure is scheduled for implementation in November 2026 The reform aims to create a fairer and more transparent system for cross-border e-commerce, addressing loopholes that enable undervaluation and customs fraud. The current exemption has been criticised for giving non-EU sellers a competitive advantage and complicating enforcement.…

Following the UK’s exit from the EU (“Brexit”), the UK and EU developed the Northern Ireland Protocol (“NI Protocol”) and, subsequently, the Windsor Framework (designed to facilitate smooth trade between Great Britain, i.e. England, Wales and Scotland, and Northern Ireland following Brexit by streamlining the number of checks placed on goods going from Great Britain to Northern Ireland, primarily through the introduction of two “lanes” of travel depending on the final destination of the goods…