Article | 2.5 Minuten Lesezeit
European waste regulations have existed since the 1990s, but in 2024 the EU adopted renewed procedures. The revised Waste Shipment Regulation (Regulation (EU) 2024/1157) entered into force on 20 May 2024. Most provisions will apply from 21 May 2026, while export rules will take effect from 21 May 2027. A specific ban on exporting plastic waste to non-OECD countries will apply from 21 November 2026. The main purpose of the new framework is to strengthen public health protection and foster a circular economy. But what does this mean in practice for companies?
In April 2025, the First-tier Tribunal handed down a decision in [2025] UKFTT 427 (TC) that should make every customs agent and importer sit up and take notice. The case involved 32 import declarations submitted under Postponed VAT Accounting (PVA) for a client whose VAT registration had already been cancelled – a costly oversight that led to over £1.1 million in VAT liability. This judgment provides critical insights into due diligence duties, authorisation requirements, and liability risks in the customs and trade sector.
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.
