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Tariffs. Customs. Trade Remedies

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Sylvain Guelton (UK)

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EU: €150 Customs Duty Exemption for E-Commerce to End in 2026

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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.…

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

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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,…

Webinar summary: Key global customs trends, tips & updates: latest developments shaping the markets – Wednesday 4 June

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Our speakers provided a global overview of the hot topics and key trends across customs law and policy. A diverse range of regional trends were spotlighted across the US, EU, UK, Latin America, Asia Pacific, Africa and Middle East. This included the ‘new era’ of digitisation and data sharing between customs authorities in the EU, the focus on trade facilitation across Latin America and Africa to promote regional economic growth, the convergence with the Russia…

EU: CJEU sheds light on customs valuation for provisional pricing structures

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On 15 May 2025, the Court of Justice of the European Union (“CJEU”) has delivered a judgment in the ‘Tauritus’ case, offering crucial guidance on how to determine the customs value of imported products when their final price is not fixed at the time of importation but is subject to a provisional pricing arrangement. The ruling provides important considerations and clarification for businesses engaged in transactions with such pricing mechanisms. The judgement can be found via…

UK: Government launches draft legislation and consultation for introduction of a UK carbon border adjustment mechanism (CBAM)

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On 24 April 2025, HM Revenue & Customs (HMRC) and HM Treasury published draft primary legislation and an associated technical consultation on the introduction of a UK carbon border adjustment mechanism (CBAM). The draft CBAM legislation follows a prior public consultation on the UK Government’s initial proposals for a CBAM which concluded in June 2024. CBAM forms part of the UK government’s wider strategy to tackle carbon leakage. To achieve this it will impose a carbon price…

EU and Singapore sign digital trade agreement

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On 7 May 2025, the EU and Singapore took a step forward by signing a landmark Digital Trade Agreement (“DTA”). The DTA is a self-standing agreement – meaning it is separate to the EU-Singapore Free Trade Agreement and the EU-Singapore Investment Protection Agreement. This comprehensive agreement goes beyond traditional trade deals, focusing specifically on facilitating digital trade and addressing emerging challenges in the digital economy. Upon implementation, the DTA should bolster consumer confidence, guarantee reliable data…

EU: The CJEU clarifies the concept of repayment granted “in error”

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On 30 April 2025, the European Court of Justice (“CJEU“) issued a judgment on the concept of repayment granted “in error” as laid down in Article 116(7) of the Union Customs Code (“UCC“). This article (116 (7) of the UCC) provides that if customs authorities have granted repayment or remission in error, the original customs debt shall be re-instated (insofar not time-barred). The CJEU ruled that the concept of repayment granted in ‘error’ should be…

India/ UK: India and UK Agree ‘Landmark’ Free Trade Agreement

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On 6 May 2025, the United Kingdom (UK) and Indian Governments agreed a new ‘landmark’ free trade agreement (“FTA”) to increase long-term bilateral trade by £25.5 billion each year and drive economic growth in both countries. The UK Government believes the FTA will result in a £4.8 billion increase in UK GDP and a £2.2 billion increase in UK long-term year-on-year wages. The legal text of the agreement and regulatory details must first be finalised,…

UK/US: UK Government and the US Administration Announce Trade Deal on Tariffs and Market Access

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The United Kingdom (UK) and the United States (US) have concluded a trade deal covering a range of products and promoting market access for goods. In response to the recent additional tariffs adopted by the US administration, both countries agreed to the following: Additionally, the UK-US trade deal includes: The US administration has also announced that this trade deal includes streamlined customs procedures for US exports, the creation of a secure supply chain for pharmaceutical…

EU: The European Commission Launches a New Public Consultation on Countermeasures to the Latest US Tariffs and Will Initiate a WTO Procedure

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The European Commission has unveiled a proposed response to the US tariffs on cars and automotive parts, as well as the so-called reciprocal tariffs. These countermeasures from the European Union (EU) will be adopted if the ongoing negotiations with the US administration fail. As mentioned in our last blog, the EU decided to pause for 90 days, until 14 July, the implementation of EU countermeasures on a list of US-origin products that could potentially be…