Customs and excise quarterly update, February 2017

In this quarterly update we report on new customs examination powers which allow HMRC to examine goods away from ports, airports and other approved places under customs control after clearance, the government’s response to its consultation on a new due diligence scheme for UK fulfilment houses handling goods imported from outside the EU and HMRC’s new raw tobacco approval scheme.

We also report on three recent cases involving the classification of toner cartridges and multifunction machines and a case regarding excise duty points. We also comment on the latest Brexit developments which concern international trade.