Article | 2.5 Minuten Lesezeit
When goods are imported into or exported from the European Union, a customs declaration must be submitted by the declarant, who is ultimately liable for all duties and obligations. To simplify this process, many businesses appoint a customs broker or representative to act on their behalf. This practice, known as representation, can take different forms, and choosing the right one is critical to ensuring compliance, minimising risks, and keeping supply chains efficient.
Article | 2 Minuten Lesezeit
Outward processing allows EU businesses to temporarily export goods for processing abroad and re-import them with reduced duties. In this article, we explain how the procedure works, how duties are calculated, and what businesses need to consider – including the impact of CBAM – to stay competitive and compliant.
Article | 3 Minuten Lesezeit
B2B e-invoicing is already mandatory in some European countries and will be rolled out more broadly between 2026 and 2028 – yet many aren’t ready. The risk? Blocked invoices, delayed payments, and VAT penalties. In my conversations with clients, e-invoicing has become a recurring theme – what once sounded like a technical side issue has quickly become central to VAT compliance in Europe, and it’s something businesses can no longer afford to treat it as background noise.
Talks about a new EU-US trade agreement are in full swing, yet people often forget that no formal, legally binding text exists. The White House did publish a fact sheet outlining the main headlines, but until a compromise is negotiated, approved and set down in EU and US legislation, the trajectory can still change in every direction.
In today’s fast-moving world of international trade, trust and efficiency are no longer optional – they are essential. As global customs regulations grow more complex and security requirements become stricter, businesses operating across borders must demonstrate their reliability and compliance. One powerful way to achieve this is by obtaining Authorised Economic Operator (AEO) status. Gaston Schul holds several AEO-licences, so we understand customs compliance inside out. We also work alongside our customers every day to strengthen their customs operations – and AEO status is a key tool in that transformation.
News | 3 Minuten Lesezeit
On 18 July 2025, the European Union adopted its 18th sanctions package against Russia. This marks a significant tightening of trade restrictions and export controls. For businesses trading internationally – particularly in or near sanctioned or high-risk markets – these updates present serious compliance risks and operational implications.
News | 4 Minuten Lesezeit
The European Commission recently published a factsheet regarding the use of the Incoterm Ex Works (EXW) in relation to EU sanctions. The message is clear: using EXW does not release a seller from the obligation to comply with sanctions law. For those working in international trade and compliance, this is more than just a caution – it’s a real operational risk. In this article, we explain why the EXW Incoterm creates challenges in the context of sanctions, export control, and VAT. But first, a brief overview of Incoterms® and how EXW works.
This year, Gaston Schul celebrates our 180th anniversary. The story of Gaston Schul is a testament to our enduring commitment to excellence in customs and trade. Since our founding in 1845, we have navigated changing landscapes, embraced innovations, and continuously adapted to meet the evolving needs of our customers.
In today’s increasingly complex global trade environment, businesses face a multitude of challenges that threaten the smooth flow of goods across borders. Fluctuating customs rules, sanctions, and trade disputes create uncertainty, often leading to costly delays and compliance risks. This article explores practical customs strategies to mitigate supply chain disruptions, drawing on the expertise of Gaston Schul, a recognised authority in risk assessment and customs strategy planning.
