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…

The Frasers Group tribunal win may look positive at first glance, but it rests on procedural technicalities—not on the merits of HMRC’s anti-dumping duty arguments. Combined with…

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…

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…

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…

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…