Tax News Daily
The latest tax news from around the world, summarised and tagged for tax professionals. Updated twice daily.
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Denim Co. Unlawfully Passed On Tariff Costs, Customer Says
A customer has filed a lawsuit against a denim company alleging it unlawfully passed on tariff costs to consumers in violation of contractual or statutory obligations. The case centers on whether the retailer was legally permitted to transfer import tariff burdens directly to buyers, raising questions about pricing practices and tariff cost allocation under trade and consumer protection law. The dispute reflects broader litigation trends as companies have sought to recoup increased costs from US tariffs imposed on imported goods.
Statutory guidance: Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020
This statutory guidance provides the reference document for The Customs (Northern Ireland) (EU Exit) Regulations 2020, outlining the customs framework applicable to Northern Ireland following Brexit. It covers the specific customs rules and procedures governing the movement of goods between Northern Ireland, Great Britain, and the EU, reflecting Northern Ireland's unique position under the Windsor Framework. The document serves as an authoritative guide for traders and businesses navigating the dual customs arrangements that apply in Northern Ireland, including tariff treatments and regulatory compliance requirements for cross-border trade.
Apply for a customs comprehensive guarantee to cover customs debts
HMRC guidance on applying for a customs comprehensive guarantee, which allows UK importers and customs agents to cover potential customs debts arising from multiple transactions under a single guarantee. The guarantee is required for certain customs procedures such as customs warehousing, inward processing, and transit. The guidance outlines eligibility criteria, how to apply, the types of debts covered, guarantee levels, and how to manage or reduce the guarantee amount. This is directly relevant to businesses engaged in international trade seeking to streamline their customs duty obligations.
Using an EORI number from an EU country for goods moving in and out of Northern Ireland
HMRC guidance addressing the use of EU-issued Economic Operators Registration and Identification (EORI) numbers for goods moving in and out of Northern Ireland. Due to Northern Ireland's unique position under the Windsor Framework, businesses may use EU EORI numbers in certain circumstances for movements between Northern Ireland and EU member states. The guidance clarifies when an EU EORI is acceptable versus when a GB or XI EORI is required, helping traders and customs agents ensure compliance with the distinct customs arrangements applying to Northern Ireland.
Subscribe to the Customs Declaration Service
HMRC guidance on subscribing to the Customs Declaration Service (CDS), the UK's primary platform for lodging import and export customs declarations, replacing the older CHIEF system. The guidance covers eligibility, the registration process, software requirements, and how to access the service using a Government Gateway account. CDS is central to UK customs compliance, enabling traders and agents to submit declarations, manage duty deferment accounts, and access duty calculation tools. This is essential reading for importers, exporters, and freight agents operating in the UK customs environment.
Trading and moving goods in and out of Northern Ireland
HMRC guidance covering the rules for trading and moving goods in and out of Northern Ireland under the Windsor Framework. It explains the different processes for goods moving between Great Britain and Northern Ireland, Northern Ireland and the EU, and Northern Ireland and the rest of the world. Key topics include customs declarations, tariff treatment, the UK Internal Market Scheme, VAT, and excise considerations. The guidance is essential for businesses navigating the complex dual customs and regulatory arrangements that apply specifically to Northern Ireland.
Apply to claim a repayment or remission of import duty, or reclaim state aid used on ‘at risk’ goods brought into Northern Ireland
This UK government guidance covers the process for businesses to claim repayment or remission of import duty on goods brought into Northern Ireland that were classified as 'at risk' of entering the EU single market. It also addresses reclaiming state aid applied to such goods. The scheme is relevant to traders operating under the Northern Ireland Protocol/Windsor Framework, where goods moving from Great Britain to Northern Ireland may be subject to EU customs duty if deemed 'at risk.' Businesses can apply for relief where goods are proven to remain in Northern Ireland and not enter the EU.
Impact assessment: EU EORI and Goods vehicle movement service
This UK government impact assessment examines the EU EORI (Economic Operators Registration and Identification) system and the Goods Vehicle Movement Service (GVMS). Both systems facilitate customs and border processes for goods moving between Great Britain, Northern Ireland, and the EU. The assessment evaluates operational and compliance impacts on traders and hauliers. From a tax and customs perspective, EORI registration is a prerequisite for customs declarations and duty payment, making this directly relevant to customs trade compliance and the administrative burden on businesses engaged in cross-border goods movement.
Turkey opposes Pakistan’s penalty on its soda ash exports
Turkey has formally opposed Pakistan's imposition of anti-dumping or trade penalties on its soda ash exports, signaling a customs and trade dispute between the two countries. The case involves Pakistan's application of trade remedy measures against Turkish soda ash, which Turkey contests as unjustified. Such disputes typically involve customs valuation, dumping margin calculations, and bilateral trade agreement obligations. The outcome could affect import duty levels on soda ash entering Pakistan and may trigger World Trade Organization dispute mechanisms. This represents a cross-border customs and trade controversy with implications for Pakistani import tariff policy and Turkish export competitiveness.
Classifying toys and games for import and export
UK government guidance on classifying toys, games, and festive articles for import and export purposes. The guidance covers how to correctly identify commodity codes under the UK Global Trade Tariff for these product categories, which is essential for accurately completing customs declarations, determining applicable customs duty rates, and ensuring compliance with import/export regulations. Correct tariff classification directly impacts the amount of customs duty payable and helps traders avoid penalties for misdeclaration. This is relevant for businesses importing or exporting toys and seasonal goods into or out of the UK.
FBR tightens monitoring of bonded POL warehouses to prevent unauthorised fuel movement
Pakistan's Federal Board of Revenue (FBR) has introduced stricter monitoring measures for bonded petroleum, oil, and lubricants (POL) warehouses to curb unauthorised fuel movement. The initiative aims to prevent tax evasion and smuggling by ensuring that fuel stored in bonded warehouses is not diverted outside permitted channels without proper duty payment. Enhanced surveillance and tracking mechanisms are being deployed to enforce compliance, safeguarding customs revenue and maintaining the integrity of the bonded warehouse system under Pakistan's customs and excise framework.
Guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service
UK government publication providing updated codes for external temporary storage facilities used in Data Element 5/23 of the Customs Declaration Service (CDS). These codes are required when completing customs declarations for goods held in temporary storage locations before they are assigned a customs procedure. Accurate use of these facility codes is essential for customs compliance in the UK, ensuring goods are correctly declared and duty obligations are properly tracked. This guidance is directly relevant to importers, customs agents, and freight forwarders operating within the UK's post-Brexit customs framework.
EU Low Value Consignment Relief Abolished: New Import Rules from 2026
The EU is abolishing the Low Value Consignment Relief (LVCR), which previously exempted goods valued under €150 from import VAT, effective 2026. This reform eliminates a widely exploited loophole used by non-EU e-commerce sellers to undercut EU-based businesses. The new rules require VAT to be collected on all imports regardless of value, with marketplaces and deemed supplier rules playing a central role in enforcement. The changes aim to level the playing field for EU retailers and improve VAT revenue collection on cross-border e-commerce transactions entering the EU market.
Guidance: Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service
HMRC guidance providing Internal Temporary Storage Facilities (ITSFs) location codes required for Data Element 5/23 when completing import declarations on the UK Customs Declaration Service (CDS). ITSFs are approved locations where non-UK goods may be held temporarily after arrival and before customs clearance. Accurate use of these codes is mandatory for compliant customs declarations. The guidance is a technical reference for importers, freight forwarders, and customs agents operating within the UK's post-Brexit customs framework, ensuring goods are correctly identified as being in temporary storage pending formal entry.
Customs Declaration Service: service availability and issues
HMRC operational status page for the UK Customs Declaration Service (CDS), providing real-time and historical information on system availability, planned maintenance windows, and known technical issues. CDS is the UK's primary platform for submitting import and export customs declarations, replacing the legacy CHIEF system. While primarily a technical availability notice rather than substantive tax law, it is directly relevant to traders, agents, and brokers who rely on CDS for customs compliance and duty payment obligations under UK trade rules.
Find out what types of Authorised Economic Operator status you can apply for
This UK government guidance explains the types of Authorised Economic Operator (AEO) status available for businesses to apply for, covering customs simplifications and security/safety certifications. AEO status, administered by HMRC, provides traders with facilitated customs procedures and is relevant to businesses engaged in international trade seeking to streamline customs compliance. The certification demonstrates a company's reliability in customs operations, potentially reducing inspections and expediting clearance. This is directly relevant to UK customs and trade compliance for importers and exporters operating under the Customs Declaration Service framework.
Guidance: Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service (CDS)
This UK government technical guidance covers Data Element 2/3 of the Customs Declaration Service (CDS), specifically addressing documents and other reference codes of Union (EU) origin required in customs declarations. It provides detailed reference information for traders and agents submitting import/export declarations, ensuring correct documentation codes are used within CDS submissions. This is a practical compliance resource for businesses navigating post-Brexit customs declaration requirements, directly impacting how importers and exporters interact with HMRC's customs systems and fulfil their legal obligations under UK trade regulations.
Petition Summary: Glyphosate from the People’s Republic of China
A petition has been filed regarding glyphosate imports from the People's Republic of China, likely seeking antidumping or countervailing duty investigations. Such petitions typically allege that foreign producers are selling goods at unfairly low prices or benefiting from government subsidies, causing material injury to domestic producers. The outcome could result in the imposition of additional customs duties or trade remedies on Chinese glyphosate entering the domestic market, directly affecting import costs, supply chains, and pricing for agricultural chemical buyers and sellers engaged in cross-border trade.
Delegated Regulation Aligns UCC Rules with the New €3 Duty on Low-Value Imports
A new EU Delegated Regulation amends the Union Customs Code to align procedural rules with the recently introduced €3 flat-rate duty on low-value imports, replacing the previous customs duty exemption for consignments valued below €150. The regulation addresses the operational and administrative framework needed to implement the new duty, impacting e-commerce importers and customs authorities across the EU. This change is part of broader EU efforts to level the playing field between EU and non-EU sellers and reduce customs fraud associated with undervalued low-value shipments.
Customs Adds 1.6M Phase 2 Imports To Tariff Refund System
U.S. Customs has expanded its tariff refund system by adding 1.6 million Phase 2 imports, allowing importers to seek refunds on tariffs paid. This development is significant for businesses engaged in international trade, as it broadens the scope of eligible imports for tariff exclusions or refunds. The move reflects ongoing adjustments to U.S. trade policy and customs administration, potentially providing relief to companies that have borne increased costs due to tariffs. Importers should review their Phase 2 import classifications to determine eligibility and file appropriate refund claims through the updated system.
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