Tariffs. Customs. Trade Remedies

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VAT

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On July 28, 2025, the Ministry of Finance and Public Credit published in the afternoon edition of the Federal Official Gazette, a resolution of amendment to the Foreign Trade General Rules for 2025. As a result of this publication, as of August 15, 2025 the global rate that must be paid when importing goods into Mexico using the services of a courier company will be increased from 19% to 33.5% (see original rules and rates…

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,…