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United Kingdom

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As part of its slate of Customs measures announced for the Spring Budget 2023, the UK government confirmed yesterday, March 15, that AVRs will soon be a feature of the UK Customs regime. The long awaited mechanism will allow for legally binding rulings on the Customs Valuation methodology for the specified goods in a particular scenario, for a period of three years (subject to cancellation or withdrawal). Amendments will be made to the UK legislative…

Yesterday (15 March 2023), the Government announced its Spring Budget 2023, which included some long awaited changes to the current Customs regime (“Customs Package”). Broadly, the announcements capture improvements following the Government’s 2022 Call for Evidence on an independent Customs regime. Many of the changes have been anticipated by businesses (such as the Advance Valuation Rulings mechanism which we have blogged about separately today as well). A summary of these changes is set out below:…

There are already big reforms planned for the UK Trade Remedies Authority (“TRA”) – less than two years after its establishment – and for the overall operation of the UK trade remedies regime. On March 9, the UK Government announced changes to its trade remedies regime to transition to a more complex investigatory regime. Changes include: The TRA taking on responsibility for investigating bilateral safeguard cases as part of free trade agreements; Greater Ministerial powers…

A failure to provide accurate and complete information to HMRC in relation to a quantity of goods on which Inward Processing Relief (IPR) has been claimed, gives rise to a customs debt on all the goods covered by the relevant bill of discharge report. This was decided by the UK First Tier Tribunal (FTT) in the case Thyssenkrupp Materials (UK) Ltd v HMRC on 30 November 2022. In Thyssenkrupp Materials (UK) Ltd v HMRC, Thyssenkrupp…