Article | 6 minute read
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.
Article | 3 minute read
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 minute read
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.
Article | 2.5 minute read
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 minute read
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.
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.
