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Your customs obligations under the UK Bribery Act |
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Legislators involved in regulating international trade have certainly been working overtime in the past few years. In the world of Customs Law we have seen:
• The introduction of Authorised Economic Operator (AEO) certification as a response to the heightened threat of international terrorism
• The introduction of Senior Accounting Officer (SAO)provisions holding Financial Directors or other senior accountants personally liable for corporate tax declarations
• The raising of the bar for achieving customs (re) authorisations (such as Customs Simplified Procedures)
• The Modernised Customs Code (although we are still waiting for the Implementing Regulations, the planned changes under the MCC are significant)
• The tightening of Money Laundering Regulations.
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Does a computer constitute a document under the terms of the Customs and Excise Management Act 1979? |
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. While at the premises, the Revenue officers disconnected and removed a computer server and nineteen computers with the purpose of interrogating the hard disks. All but one of the computers was returned the next day, with the remaining one and the server being returned the following day.
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Additional Duties on Imports: Anti-Dumping Duty and Countervailing Duty |
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Anti-Dumping Duty (ADD) is an import duty charged in addition to normal customs duty and is designed to allow the EC to take action against goods that are sold at less than their normal value in the EC market thus damaging EC competitors. Countervailing Duty (CD) is a customs duty imposed on goods that have received government subsidies in the originating or exporting country. It is actually possible to have both ADD and CD on the same product. According to EC statistics, on 31 October 2009, there were 135 anti-dumping and 8 countervailing measures in force.
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How a lack of customs planning can leave a business exposed |
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There are some cases in law where everything that could go wrong does go wrong. Tribunal Decision TC00527: Recoverypak Ltd is an unfortunate example of this. This case shows how a company that did not employ customs planning left itself exposed on a number of fronts and thus ended up not only facing a significant back-duty demand from HMRC but also incurred costs from taking a case to Tribunal that was on a hiding-to-nothing from the start.
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Building robust internal customs procedures: A key priority for importers |
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There has been a marked change in the way that EU customs compliance is measured. The "outcome" will no longer suffice even if it results in the correct amount of duty being paid. As we have discussed in previous issues, the bar has been raised with regard to customs compliance. Authorised Economic Operator, Senior Accounting Officer and Customs Simplified Procedures all now require for businesses to prove that are they complying with customs regulations but also that they have clear internal procedures showing how they are complying with the regulations.
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