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Following the United Kingdom’s withdrawal from the European Union, a Trade and Cooperation Agreement between the EU and the UK1 has been concluded, providing for duty-free trade of goods originating in the EU or in the UK.2 The TCA foresees a specific set of rules of origin (ROO) for hybrid,3plug-in hybrid

On 17 May 2023, the European Commission published its proposals to reform and modernise the Union Customs Code. These proposals follow years of discussions and calls for a structural change to the Union Customs Code, which was no longer adequate to meet new challenges and contained weaknesses that led to the emergence of obstacles to

While customs authorities across the EU have widely considered indirect customs representatives liable for the payment of both customs duties and other taxes, like value-added tax (VAT), triggered at the time of import, a recent judgement by the Court of Justice of the European Union (CJEU) demonstrates that this is not necessarily the case. On