Does a computer constitute a document under the terms of the Customs and Excise Management Act 1979?

Does a computer constitute a document under the terms of the Customs and Excise Management Act 1979?

12 July 2010

R (on the application of Glenn & Co (Essex) Ltd) v Revenue and Customs Commissioners [2010] All ER (D) 163 (Jun) HMRC officers entered the claimants premises unannounced and without a warrant. The purpose of the operation was to conduct interviews and to inspect business records, including computers.

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Banana Wars finally over!

Banana Wars finally over!

12 July 2010

After one of the most protracted trade disputes in modern history, two agreements were signed that will hopefully put an end to the “banana wars”.

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Changes to certain rice imports from India and Pakistan

Changes to certain rice imports from India and Pakistan

12 July 2010

EC Regulation 972/2006 allows for certain types of Basmati rice from India and Pakistan to be imported free of duty provided that the importer had a suitable licence and certificate of authenticity (which is issued by approved bodies in India and Pakistan and needs to be presented to the licence issuing authority (the Rural Payments Agency) at the time of applying for the licence).

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Changes to arrangements regarding certain imports from Egypt

Changes to arrangements regarding certain imports from Egypt

09 July 2010

From 1 June, certain preferential arrangements (including duty rates and quotas) have changed for a range of products imported from Egypt in Chapters 1-38 inclusive of the UK Tariff.

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EC notice regarding imports of tuna from Colombia and El Salvador

EC notice regarding imports of tuna from Colombia and El Salvador

09 July 2010

The European Commission issued notice 2010/C 132/05 informing importers of reasonable doubts concerning the proper application of the preferential treatment under the GSP system and the accompanying evidence of origin presented in the EU for canned tuna and frozen tuna loins of HS subheading 1604.14 imported from Colombia and El Salvador.

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