A person or business needs to be established in the UK or EU to meet several customs rules. In the EU, […]
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The Article 23 License – A very sharp Dutch tool
It is only the best example of a national policy trend. But how far can it get in a customs […]
Lessons from Amadea
It was the Isle of Man, but it could have been anywhere else when VAT registration is done with intent [...]
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How We’ve Misunderstood Returned Goods Relief for Yachts Entering the Med
The relief procedure can save yacht owners and EU Customs plenty of time, hassle, and money. Why have non-EU flagged […]
Substance over form
The concept of ‘substance over form’ in value added tax (VAT) allows certain rights to be exercised if the substantive […]
So, you are being investigated for tax?
Several individuals and businesses in the yachting and aviation sectors will find themselves subject to a tax investigation without there […]
How to size up the financial risk of acting as an indirect customs representative?
Acting as an indirect customs representative for clients is a tricky business at the best of times. The role means […]
Did you say Temporary Admission?
From what the European Commission’s Customs Code Committee (CCC) told the International Business Aviation Council (IBAC) in 2014, you would […]
Can customs status be lost?
Customs status is the status of goods as EU or non-EU goods. The distinction matters for a yacht because it […]
How much should we care that there’s Brexit now?
Brexit is the true old live story. Its effects are the new reality, our imposed boon companion. The UK ceased […]