These allow us to understand your international supply chain and provide recommendations to reduce and potentially recover overpaid import duty as well as other taxes and levies.
These popular reviews can often be undertaken on a completely contingent, 'no win no fee', basis with duty recovery potentially going back three years. Where reclaims are possible, we undertake the research and put together any reclaims, requiring almost no client input.
Once the client is happy with any reclaims we submit these to the customs authority for their approval. We then liaise with the customs authorities should they have any questions.
Authorised Economic Operator
(AEO) Application Support
This 'badge' allows businesses to show that they meet certain standards of customs competence and security and is beneficial in applying for the customs procedures above.
There has been relatively little uptake in the UK so far but AEO is becoming more popular as more benefits are forthcoming.
Talk to us about what help we can provide at all stages of feasibility/readiness assessment, application process, implementation and on-going management as required for all of the above.
Advice and Information
We offer a range of advice, assistance and helpline packages which can be on a retainer or 'one off' basis. Whether you are an importer who has the need for occasional or regular duty advice, or a legal or accountancy practice that wants to have an expert duty resource at your disposal, we have a service to suit you.
As a subscriber to any of our retainer services you will also receive mail-outs advising you of changes in customs legislation that could affect your business.
An HMRC International Trade visit can be daunting for a Finance Director who normally leaves everything to his freight forwarder - don’t worry, help is at hand!
Customs Procedures and
Duty Supension Assistance
In a supply chain, however complex, import duty should only be paid once and even then importers can potentially legally delay, reduce or remove liability for import duty and other taxes.
The customs procedures below are essential to ensure duty is only paid once in a supply chain:
IP (Inward Processing Relief)
OP (Outward Processing Relief)
Duty Suspensions can provide duty free access for your raw materials not available in the UK or EU. We help clients with these applications aimed at raw materials or components
Compliance Reviews and
Through these we ensure clients are following best practice and, if needed, work with them to put things right. We can also provide a stand-alone best practice review of your company’s import process and procedures.
Additionally, in the UK, we offer a quarterly and annual audit service of your import entry data. For this we use HMRC’s Management Support System (MSS) data.
Binding Tariff and Origin Rulings
The customs authorities of many countries around the world including the UK, EU countries, Switzerland and the USA will provide binding rulings or binding letters establishing the classification of a product prior to import.
These rulings usually last for a number of years and are binding. A UK Advanced Tariff Ruling (ATaR) or EU Binding Tariff Information (BTI) lasts for three years. If the good is complex and/or several tariff codes could potentially apply it is important to make a good case for a binding ruling justifying one’s proposed tariff code.
We use the rules of classification, binding rulings in place, that are already in force in the UK, EU and other countries, legal and regulatory precedent and applicable explanatory notes (such as the HSEN and CNEN), to put together a ruling application for clients.
Where clients have many tariff codes in use, binding rulings would not be practical and we can provide a review of import classifications based on our extensive classification experience.
Where companies operate in a number of jurisdictions there can often be quite different classifications applied locally. We can help align such databases.
We are finding that we are helping lots of clients with the post-Brexit Rules of Origin, causing great difficulties for UK and EU traders. Again binding rulings for origin can be requested from the relevant UK and EU customs authorities if required.
Import and Export
Training for members of the finance team, NPD team, buyers and customs and/or logistics teams can be provided specifically tailored to your products, procedures and issues.
Everyone in the company could benefit from learning about the Post-Brexit trading implications. Buyers and others in the sourcing department could benefit from knowing the duty rate implications of often simple design change or changing the source country.
Although we love talking about import duty here at Trade Flow CC, we know many people find it a little boring. We therefore strive to make our bespoke training sessions as interesting and memorable as we can.
Appeals and Reviews
of HMRC Decisions
Whenever HMRC gives a decision or issues an assessment you almost always have the right to appeal.
Whether the decision is the classification of your product set out in an ATaR or a Post Clearance Demand Note (C18) we can help draft a letter of review or provide assistance with a First Tier Tribunal.