What British and European exporters should know about authentication of origin self-certification
What British and European exporters should know about authentication of origin self-certification Self-certification of origin has become the default proof of origin in many modern Free Trade Agreements (FTAs) – valued by businesses for cutting cost and paperwork. But as origin procedures evolve and become more digitised, the ‘statement on origin’ is also changing: new […]
De Minimis Thresholds in the Digital Age: Evolution, Challenges, and Policy Implications
De Minimis Thresholds in the Digital Age: Evolution, Challenges, and Policy Implications Article published in Global Trade and Customs Journal Volume 21, Issue 1(2026), pp. 53 – 61. Co-authored with Walter Van der Meiren. This article examines the evolution and current challenges of de minimis thresholds worldwide, particularly in the context of rapid e-commerce growth. Originally designed as […]
Exporting from UK Freeports: Duty Drawback, Origin and Subsidies
Exporting from UK Freeports: Duty Drawback, Origin and Subsidies Article published in September 2022. It has been well over a year since eight Freeports in England were announced by the former Chancellor of the Exchequer, Rishi Sunak, during his delivery of the March 2021 Budget. The successful locations were: East Midlands, Freeport East (Felixstowe and […]
The e-commerce challenge: Is importing low-value consignments going to become more cumbersome in the EU and the US?
The e-commerce challenge: Is importing low-value consignments going to become more cumbersome in the EU and the US? In the last few months, terms such as e-commerce and de minimis (threshold below which imported goods are not subject to tariffs) have made headlines both in the EU and in the US. The rapid growth of […]
Should the UK rejoin PEM?
Should the UK rejoin PEM? Whenever the topic of the Trade and Cooperation Agreement (TCA) review comes up, the Pan-European Mediterranean (PEM) origin cumulation zone is one of the topics mentioned as potentially in scope. Recently, several reports and organizations have included rejoining PEM as one of the recommendations for the new Government. Rejoining PEM […]
Implications of the latest Harley-Davidson ruling
Implications of the latest Harley-Davidson ruling It is no secret that non-preferential origin can actually be more difficult to determine than preferential origin. The importance of non-preferential origin, in the age of new trade wars and border-applied sustainability policies is increasing. For that reason, the recent judgement by the Court of Justice of the European […]
The Irish Sea Customs Border
This chapter provides an overview of how the Irish Sea customs border established under the Protocol functions in practice and what impact this new border has on companies trading between Great Britain (GB) and Northern Ireland. Given the ‘unique circumstances on the island of Ireland’, the border dividing Ireland and the UK was always going to be unlike any other border.
The Impact of a New Customs and Regulatory Border with the EU for UK Companies Trading Goods
The Impact of a New Customs and Regulatory Border with the EU for UK Companies Trading Goods The introduction of a new regulatory and customs border has made it more difficult and more expensive to trade with the EU. This impacts UK firms who import and export from and to that market. However, the impact […]
You Are Not a True Brexit Geek Until You Know About “Extended Cumulation”
You Are Not a True Brexit Geek Until You Know About “Extended Cumulation” With the quantity of trade at stake, such terms should not be the sole preserve of customs specialists. First published as a Prospect blog available (HERE). Those working on Brexit now know more about “rules of origin” than we ever thought we […]
The Unresolved Difficulties of the Northern Ireland Protocol
The Unresolved Difficulties of the Northern Ireland Protocol UKTPO Briefing Paper 41 by Michael Gasiorek and Anna Jerzewska. Available (HERE). Key Points The UK Government’s Command Paper on Northern Ireland reveals some significant differences between the position of the UK and that of the EU with respect to operationalising the Northern Ireland Protocol. These will […]
