October 4, 2021

Are you using EXW Incoterm at export?

For various reasons that we are not going to detail here, we are not encouraging companies to export using EXW Incoterm. However, it is a fact that there are companies […]
April 28, 2021

Customs representation: direct or indirect?

The Union Customs Code (UCC) provides that any person may appoint a customs representative. ‘Customs representation’ is defined in the UCC as ‘any person appointed by another person to carry […]
April 7, 2021

Customs controls in the EU

The European Court of Auditors published a Special Report on Customs controls. The European Court of Auditor is saying that uniform application of customs controls by Member States is necessary […]
March 30, 2021

Brexit: returned goods case

Under the EU-UK TCA, when you export your EU preferential origin goods to UK you cannot reimport them and benefit from the tariff preference treatment in the EU. This is valid for the majority of the EU FTAs.