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Jennifer F. Revis

Jennifer Revis is a partner in the EU Competition and Trade Practice Group of Baker McKenzie's London office. She is acknowledged for her timely advice and responsiveness by the Legal 500. Jennifer has been on secondment to the UK customs authorities (Her Majesty's Revenue and Customs) in their tax and excise litigation department and to the Firm's European Law Centre in Brussels. Jennifer is frequently invited to speak at external conferences and regularly contributes articles to tax journals on customs matters such as De Voils Indirect Tax Journal.

Introduction of an EU Customs Agency is becoming more and more tangible. This idea of a “European Customs Agency” was first proposed on 31 March 2022 by the “Wise Persons Group on Challenges Facing the Customs Union”. More recently, on 28 February 2023, during the 62nd Plenary Meeting of the Trade Contact Group set up by the European Commission, the creation of an EU Customs Authority was once again discussed alongside the introduction of an EU Customs Data Hub and further simplification of customs processes.

The UK government announced on 15 March 2023 that customs valuation rulings, so-called Advance Valuation Rulings (AVR), would soon be a feature of the UK Customs regime. On 27 April 2023, the UK government published guidance on submitting applications for an AVR with the system going live. This is despite the necessary legislative amendments not yet coming into force.

On 31 March 2023, the UK announced that it will join the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), joining 11 jurisdictions (including Mexico, Japan, Canada and Australia) across the Asia-Pacific region and becoming the first European country to do so. While the UK already has existing bi-lateral trade agreements with 9 of the 11 CPTPP jurisdictions, the biggest benefits will arise as other jurisdictions join the bloc (with applications to join by jurisdictions including China, Taiwan and Ecuador already submitted).

There are already big reforms planned for the UK Trade Remedies Authority – less than two years after its establishment – and for the overall operation of the UK trade remedies regime. On 9 March 2023, the UK Government announced changes to its trade remedies regime to transition to a more complex investigatory regime.

The UK’s trade remedies body, the Trade Remedies Authority announced on 22 February that it has begun a reconsideration of its recommendation in Case AD0012, concerning imports of certain aluminium extrusions originating in China. Notably, this was the TRA’s first anti-dumping investigation in response to an application from UK industry. A reconsideration application is a request for the TRA to review its findings in a concluded investigation.

The United Kingdom has agreed with the European Union a new Brexit deal for Northern Ireland which seeks to significantly reduce the number of checks on goods going from Great Britain to Northern Ireland. The Windsor Framework would create two ‘lanes’ for goods which are arriving in Northern Ireland from Great Britain: A green lane for…

The Union Customs Code (UCC) harmonizes the customs laws of the European Union. The UCC stipulates that Member States must impose penalties for failing to comply with customs legislation, and that these penalties must be efficient, proportionate, and dissuasive. Member States must notify the Commission of the penalties that they apply to various acts of noncompliance and of any subsequent amendments to those penalties (if applicable).

A declarant may ask for a change to certain of the data elements in a customs declaration in accordance with Article 173 Union Customs Code (UCC), which is applicable to customs declarations that have already been accepted by customs. The Dutch Customs Authorities (DCA), however, apply a very strict application of Article 173 UCC, stating that amendments are only allowed if the amendments are required by customs legislation. This position taken by the DCA deviates from the practice of the tax authorities of other EU Member States, given the fact that Article 173 UCC does not stipulate that the amendments must be required by law.