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The European Commission has proposed a significant expansion of the Carbon Border Adjustment Mechanism, responding to lessons learned during the transitional phase. From 1 January 2028, CBAM is expected to apply to a much broader range of products, with implications across entire value chains. This article outlines the key elements of the proposal, the rationale behind the changes, and their expected practical impact for importers.
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As Gaston Schul celebrates its 180-year anniversary, one thing is clear: customs has never been more central to how businesses operate, compete, and grow. What once revolved around duty calculations and paperwork has transformed into a strategic domain shaped by geopolitics, sustainability, digitalisation, and supply chain resilience. Today, customs is no longer an operational afterthought. It is a boardroom priority.
The European Commission has proposed a new steel trade defence regulation (COM(2025)726 final) to protect the EU market from global overcapacity, particularly from non-market economies such as China. The initiative replaces the current safeguard measure in 2026 and introduces fresh compliance rules for importers, including a Tariff Rate Quota system and new ‘Melt and Pour’ origin requirements.
Article | 6 Minuten Lesezeit
The EU’s 19th sanctions package against Russia marks a new phase in Europe’s economic response to the war in Ukraine. It strengthens existing restrictions on energy, finance and dual-use goods, while expanding measures against crypto assets and third-country intermediaries. For European traders and logistics providers, these developments bring heightened compliance demands and supply-chain complexity. This article outlines the main rules, their business impact, and how Gaston Schul helps businesses stay compliant across Europe.
As global trade regulations tighten and enforcement rises, customs due diligence has become critical for protecting your business. From verifying suppliers to maintaining compliant documentation, it safeguards operations against delays, penalties, and reputational risks – while unlocking efficiencies and building trust with authorities.
Article | 1.5 Minuten Lesezeit
A recent outbreak of lumpy skin disease (LSD) in Spain has prompted the UK to introduce immediate import restrictions on certain bovine products. These measures apply to England, Scotland and Wales and follow existing controls already in place for France and Italy due to earlier outbreaks.
In recent years, we’ve seen a sharp rise in sanctions activity, and 2024 has been no exception. Between the evolving Russia sanctions, renewed measures on Iran, and increasingly complex EU and UK regulations, sanctions compliance has become a pressing concern for any business involved in international trade.
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.
