HMRC lost a customs classification case and appealed. The Upper Tribunal found in HMRC’s favour, overturning the original ruling and leaving importers with a critical question: if…

HMRC has published guidance for AI developers. But what about businesses using AI internally for customs decisions? The gap carries real risk and boards should be asking…

In a world generating billions of gigabytes of data every day, organisations are not short of information. The challenge is turning that information into insight and insight into…

Understanding a customs position is one thing. Defending it under scrutiny is another. Explore why customs defensibility risk arises and how businesses can strengthen evidence,…

A tribunal win does not always bring certainty. The Upper Tribunal’s decision in Electric Mobility Euro Ltd & Sunrise Medical Ltd v HMRC is a reminder that classification risk can…

Customs functions often appear stable — until the person who understands how everything works leaves. When knowledge is held by individuals rather than embedded in the business,…

Many organisations can explain duty paid, but not duty under management. This article explains why customs is harder to articulate than it should be, what “explainable” looks…

Customs compliance often feels harder than it should, not due to capability, but because the data needed to control risk is fragmented and difficult to use. With HMRC’s TRE now…

Customs duty often represents one of the largest indirect tax exposures on the balance sheet, yet it remains one of the least visible. As other taxes have digitised, customs has…

With HMRC scrutiny intensifying and full customs data now easily accessible, 2026 represents a pivotal moment for importers. This article outlines three steps businesses can take…