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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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EU publishes list of vessels engaged in Illegal, Unreported and Unregulated fishing

Following from the publication of the "Catch Certificate" Regulation (105/2008) whose aim was to improve the traceability of all fishery products traded with the EC and to facilitate the control of their compliance with conservation and management rules in co-operation with third countries, the European Commission has published a list of vessels that have been engaging in illegal, unreported and unregulated (IUU) fishing (EC Regulation 468/2010).

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Court of Auditors Report criticising the policing of simplified procedures

The European Court of Auditors recently published a report criticising the policing of Customs Simplified Procedures (CSP) throughout the EU. CSP are an important trade facilitation measure that enables authorised traders to benefit from accelerated customs clearance. 2008 figures show that 70% of all EU Customs declarations were made using simplified procedures. The study concentrated on samples from 9 Member States and particularly focussed on those samples where imports had been made under preferential rates of duty. This article will focus mostly on how the UK fared in the report but will make reference to other countries if and when required.

 

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2010: Additional Duties Update

June

• Introduction of provisional ADD on high-tenacity yarn of polyesters from China (CN 5402.20.00)

• Introduction of a definitive ADD on cargo scanning systems from China (CN 9022.19.00, 9022.29.00, 9027.80.17, 9030.10.00) and also motor vehicles equipped with such systems falling under CN 8705.90.90

• Introduction of definitive ADD on molybdenum wires from China (CN 8102.96.00)

• Introduction of definitive ADD on ammonium nitrate from Ukraine (CN 3102.30.90, 3102.40.90, 3102.29.00, 3102.60.00, 3102.90.00, 3105.10.00, 3105.20.10, 3105.51.00, 3105.59.00, 3105.90.91)

• Introduction of definitive ADD on sodium cyclamate from China and Indonesia (CN 2929.90.00) 

• Amendment of countervailing duty on polyethylene terephthalate (PET) film from India (CN 3920.62.19 & 3920.62.90)

• Amendment of definitive ADD on ironing boards from Ukraine (CN 3924.90.00, 4421.90.98, 7323.93.90, 7323.99.91, 7323.99.99, 8516.79.70 & 8516.90.00) 

• European Commission Notice of ADD proceedings on ceramic tiles from China (CN 6907.10.00, 6907.90.10, 6907.90.91, 6907.90.93, 6907.90.99, 6908.10.10, 6908.10.90, 6908.90.11, 6908.90.21, 6908.90.29, 6908.90.31, 6908.90.51, 6908.90.91, 6908.90.93 & 6908.90.99)

• Commission Regulation making imports of wireless wide area networking (WWAN) modems from China subject to registration(CN 8471.80.00 & 8517.62.00)

• European Commission Notice of the initiation of a safeguard investigation concerning imports of wireless wide area networking (WWAN) modems from China (CN 8471.80.00 & 8517.62.00) 

• Notice of the initiation of ADD proceedings against imports of wireless wide area networking (WWAN) modems from China (CN 8471.80.00 & 8517.62.00) 

 

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Extension of deadline for Customs Simplified Procedure Re-Applications

ITS wrote in December of last year about the new criteria and conditions for authorisation for the continued use of Customs simplified procedures. Businesses were given until 30 June 2010 to make their applications to HMRC proving that they satisfied the new criteria.

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