On 27 June 2024, the UK Court of Appeal (“CA”) notably overturned a High Court decision by finding in favour of the World Uyghur Congress (“WUC”) in a case on forced labour and human rights abuses in overseas supply chains. In its decision, the CA focused on the application of the UKĀ Proceeds of Crime Act 2002 (“POCA”) by the UK National Crime Agency (“NCA”), in particular the requirements for commencing an investigation and how the…
In addition to minor editorial amendments, the European Commission has made the following key changes to the Customs Valuation Compendium (the āCompendiumā), which serves as useful guide for the customs valuation of goods imported into the EU. The Compendium is prepared primarily for local customs authorities of the various EU Member States, but is made publicly available for interested parties. The latest version was published in April 2024. Customs valuation treatment of damaged or defective…