The UK government had announced a postponement of the deadlines for certain cross-border customs procedures in the post-Brexit context, effective from 1 January 2021. HM…
The Carbon Border Adjustment Mechanism (CBAM) is a new regulatory instrument introduced by the European Union on 1 October 2023. The aim of this mechanism…
In accordance with their desire to comply with Regulation (EU) 2019/2152 of the European Parliament, the Latvian Statistical Office on the basis of paragraph 2…
From 2024, the Danish tax authorities have decided to introduce a number of changes to the reporting requirements for intra-Community trade. The new Intrastat 2024…
In order to determine the coverage rate obligation, the Hungarian Central Statistical Office (OCSH) annually sets the thresholds for the provision of Intrastat data on…
With effect from 01 January 2024, the various Slovenian and Croatian tax authorities have introduced changes to the Intrastat thresholds. The obligation to make an…
With a view to reducing the administrative burden on companies in respect of their intra-Community transactions, the National Institute of Statistics (“Instituto Nacional de Estatística”)…
In accordance with the ministerial decree, the Council of Ministers defines the INTRASTAT statistical thresholds each year. With this in mind, a number of changes…
With a view to lightening the workload for tax and customs authorities, the Czech government approved an increase in Intrastat thresholds on 13 December 2023. …
Looking to understand the Incoterms rules? Find out how they define the transfer of risks and responsibilities between buyer and seller in international trade transactions.
Intrastat declarations are compulsory for companies engaged in intra-Community trade in goods within Europe. For the year 2023, some EU Member States have changed…
The Italian Customs Agency (ADM) has announced in notice n°511592 of 11 November 2022 the entry into force from 30 November 2022 of the procedure for…
Logistics, an essential component of freight transport, is becoming more and more expensive. Discover the causes and consequences of this increase.
As a reminder, His Majesty’s Revenue and Customs (HMRC) has stated that businesses submitting import declarations must use CDS from 1 October 2022, when the…
From 1 September 2022, in accordance with EU regulations, samples will be taken as part of the monitoring of the health quality of animal products…
His Majesty’s Revenue and Customs (HMRC) has issued an urgent warning to businesses to register for the digital Customs Declaration Service (CDS) for their importations…
Originally scheduled for 1 July 2022, the introduction of the entry summary declaration (ENS) via the Safety and Security GB Service (S&S GB) for goods…
France has generalised the reverse charge of VAT on imports since 1 January 2022. What does it involve?
The European Commission has decided to modify the format of the Single Administrative Document (SAD) to adapt to the digitalisation of customs declarations. Thus,…
Since leaving the European Union, the UK has gradually introduced new customs formalities at its borders. As a result, the various obligations introduced are becoming…
Through its partner Irish Ferries, ASD Group is responsible for the booking and purchase of freight tickets for crossings between Calais and Dover. With 20…
The customs administration has modified its procedure for the issuing binding tariff information (BTI). Now, the procedure is totally dematerialized. In fact, since January…
The current French Intrastat has been radically changed since 1 January 2022. Find out how.
In response to the current health crisis, the European Commission has extended the exemption from VAT and customs duties for imports of medical equipment and…
Customs procedure 42 is currently the most popular. Learn more about the details and general principles.
From 1 January 2022, all movements of goods between the European Union and Great Britain will be subject to full customs controls. Therefore, companies…
As a reminder, two major changes concerning import VAT will apply from 1 January 2022, both for companies established in France and for those who…
From 1 January 2022, it will no longer be necessary to file Intrastat declarations for the movement of goods between the UK and the EU….
Pursuant to the EC regulation relating to intra-Eu trade of goods statistics, the Intrastat return in France (so-called “Declaration of exchange of goods”) will be…
The Swiss Government has recently adopted, with effect from 1 January 2022, the revision of the Harmonised Commodity Description and Coding System (HS) Convention with…
The British government has announced the postponement of measures regarding the import/export of sanitary and phytosanitary (SPS) products. Due to the sanitary crisis, the supply…
Update of 20/09/2021: The new obligations are postponed to 1 July 2022. Following its exit from the European Union as part of the Brexit,…
Since leaving the European Union, the United Kingdom is implementing sanitary and phytosanitary (SPS) formalities and obligations at its borders. The schedule for British SPS…
HMRC has published on 21 April 2021 a guidance about the dedicated process in order to calculate the VAT due on goods which imported into…
As of 21 April 2021, the European Commission is imposing new conditions for the entry of composite products into the European Union. This new…
The UK Tax Authority, HMRC, has published on the same page two guides on the VAT and customs implications of Brexit for import and export…
At the end of the transition period ending on 31 December 2020, the United Kingdom is definitively considered as a third country. In this…
UK’s Department for International Trade has published a guide listing the free trade agreements entered into by the United Kingdom. These free trade agreements…
Since 1 January 2021, EORI numbers issued by the UK to businesses carrying out customs operations on UK territory can no longer be verified via…
The Import Control System (ICS) creates safety and security obligations for foreign trade operators. It also requires operators to submit an entry summary declaration…
The European Commission has published explanatory notes in chinese on the VAT implications of the E-Commerce reform that will enter into force on 1 July…
With the United Kingdom leaving the European Union, transporters coming from the United Kingdom must have all wooden pallets and dunnage used for the transport…
HMRC has published a guide explaining how importers should pay VAT on import into the UK. If you have any questions, please contact us….
The European Commission has published explanatory notes on the customs implications of the E-Commerce Package that will come into force on 1 July 2021. Source: European…
The main measure of the free trade agreement between the EU and the UK is probably the exemption from customs duties for goods which are…
The European Union and the United Kingdom have finally agreed on a free trade agreement, which provides for a number of measures to facilitate trade…
From 1 January 2021, VAT registered businesses importing goods into the Republic of Ireland from Great Britain and non-EU countries will be able to benefit from…
The Portuguese tax and customs authorities have issued an information note on the consequences of Brexit (pdf in Portuguese). Source: Autoridade tributária e aduaneira (in…
The Directorate-General of Customs and Indirect Taxes (French customs authorities) has sent a notice to economic operators, stating that as of 1st January 2021, British…
The British tax authorities, HMRC, have brought together on a single page all the VAT/Customs briefs published on the VAT and customs implications of Brexit….
