£8.5m Ruling Clarifies: Import VAT on Repairs Is Unrecoverable Without Special Procedures

A recent First-tier Tribunal case confirms that import VAT on goods imported for repair or processing is not recoverable if the importer doesn’t own the goods. Businesses relying…


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Customs: Cost Centre or Value Creator? | Why Smart Businesses Are Rethinking Customs in the Supply Chain

For many boardrooms, customs is still seen as a necessary cost, but that perception could be costing more than it saves. Businesses that approach customs strategically, using…


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ASOS Customs Dispute: Why Valuation Is Now A Boardroom Issue

ASOS’s valuation dispute with German customs demonstrates that customs issues no longer sit quietly in the back office - they can move markets, affect governance, and demand…


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Who really holds the risk? Managing third parties under the new BIFA terms

The new BIFA 2025 terms confirm that traders—not their agents—hold ultimate responsibility for customs compliance. This article explores what Clause 18 means in practice, how it…


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When Every Pound Counts: Customs in Times of Distress

When a business faces insolvency, every pound counts. Yet one area rarely examined during restructuring is customs duty reclaims. A recent case uncovered £5.1 million that could…


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Kerrie Brennan v HMRC: Why Importers Must Own Their Data

A recent Upper Tribunal decision has made it clear that importers cannot rely on ignorance when it comes to customs compliance. The Kerrie Brennan v HMRC case shows that even when…


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Morrisons vs HMRC: The Ruling That Should Send Shockwaves Through UK Importers

On 22 September 2025, the First-tier Tribunal handed down one of the most consequential customs rulings since Brexit — and almost nobody noticed. HMRC’s £4.7 million win against…


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The Dunning-Kruger Effect in Customs – When Confidence Masks Capability and Risk Quietly Grows

Operational teams may feel confident in their customs processes, but overconfidence can conceal serious compliance risks and supply-chain disruption.


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How the Dunning-Kruger Effect Creates Hidden Customs Risks for Finance Leaders

Finance leaders often trust that customs compliance is under control - but overconfidence can hide costly errors. Learn how the Dunning-Kruger Effect puts your business at risk.


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What Customs Can Learn from Cybersecurity

Customs compliance faces many of the same hidden risks as cybersecurity: low visibility, underinvestment, and high-impact consequences when things go wrong. Here are five lessons…


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