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Duty and Customs Column

 
Gavin McFarlane of Temple Chambers Cardiff brings us up-to-date on the latest Duty and Customs news
 
It is only ten years since the arrival of the Community Customs Code revolutionised customs practice in this country. Regulation 2913/92 came into force at the start of 1994 and many important consequences have flowed from that. Not least is the establishment of the Duty Tribunals by extension of the previously existing VAT system. This created a demand for duty specialists many of whom have since been able to establish flourishing practices in the field.
 
Now the Commission has decided that it is time to overhaul the Code to take account of changes which have taken place over the last decade. One of the chief objectives is to arrive at a simple and paperless...
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