Global trade faces growing uncertainty as the US escalates tariff measures, prompting retaliatory actions and fears of a trade war. Protectionist policies may hurt innovation, raise prices, and disrupt markets worldwide. The UK, caught in the crossfire, must navigate complex challenges while weighing its response and trade strategy.

Since 1 January 2025 VAT has been due on all supplies of education and vocational training provided by private schools in the UK. VAT is also due on related supplies of boarding services.

Please Sir can I have s’more?

How big does a marshmallow have to be to be VAT free?

HMRC have produced a useful summary of the relationship between APPA approvals and excise warehouses. This covers payment dates, duty deferral, VAT treatment and what happens if you choose to operate both systems.

Good news for wig producers. Cost of hair implants to soar after VAT tribunal ruling.

•  French authorities are introducing a new electronic logistics envelope on RoRo routes from 01 April

• This is like GVMS/GMR systems, but separate from it.

Each truck will be expected to have BOTH a GMR AND an ELO barcode.

A reminder of the new VAT rules for parcel imports.

HMRC is making significant changes to excise goods storage in duty suspense, effective 3 March 2025. The WOWGR registration requirement is abolished, meaning companies no longer need HMRC approval to store excise goods in duty suspense. This change eliminates the previous 72-hour storage limit for non-WOWGR registered entities. Non-UK companies will also benefit, as they won’t need to secure prior approval or appoint a Duty Representative to manage duty payments—though many may still opt to do so if they lack their own deferment facilities. Additionally, warehoused goods owners will no longer be listed in the UK SEED database, although warehousekeepers must continue to conduct due diligence on companies depositing excise goods. This streamlining effort aims to reduce administrative burdens while maintaining essential controls within the supply chain.

🚨 UK Import Alert: Safety & Security Declarations from 31 Jan 2025 🚨

From 31 Jan 2025, all imports from the EU to the UK must have a Safety & Security declaration (ENS).

🔹 Who’s responsible?

• The carrier or haulier must submit the ENS but can delegate to an intermediary or importer.

🔹 Where to submit?

• ENS declarations go into the Safety and Security Great Britain (S&S GB) platform.

🔹 What info is required?
✅ Documents & licences (e.g., airway bills, invoices)
✅ Goods description
✅ Consignor & consignee details
✅ Type, amount & packaging of goods
✅ Mode of transport at the border
✅ Onward journey details
✅ S&S GB location code for port of entry

Make sure you're prepared to comply! 🛃📦 #UKImports #Brexit #Trade

From 1 February 2025, the UK will implement new alcohol duty rates, affecting all alcoholic products arriving after 31 January.

Businesses moving duty paid products into Northern Ireland will have to consider the effect of duty changes.

🚨 UK to Introduce Carbon Border Tax by 2027 🌍⚡

The UK government is pushing forward with its Carbon Border Adjustment Mechanism (CBAM), set to launch on 1 January 2027. This will levy a tax on carbon-intensive imports from countries with lower or no carbon pricing—aiming to create a level playing field for UK businesses under the Emissions Trading Scheme (ETS).

🔹 Applies to aluminium, cement, fertiliser, hydrogen, iron & steel
🔹 Exempts smaller importers (<£50K/year)
🔹 Tax-based model, unlike the EU’s certificate-based system
🔹 Businesses must register with HMRC & report emissions

💡 If your business imports these goods, start preparing now! Stay updated & engage with the CBAM working group.

#CBAM #CarbonTax #UKPolicy #Sustainability #ClimateAction

S&SGB

First increase in UK accounting thresholds in over a decade.

Newsletter covering the latest developments in UK and EU excise.

CPTPP go live now upon us!

EU moves ahead with VAT in the Digital Age (ViDA)

Making Tax Digital for VAT.

New alcohol excise rates announced in Budget.