Articles
Customs
Customs duty refunds, retroactive preferential origin, deadlines that expire quietly — practical explanations of customs procedures.
Customs · · 5 min read
Returned goods: three years and an application
Goods exported from the EU and returned within three years may be relieved of import duty. The relief is granted upon application — and most often nobody makes one.
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Customs · · 5 min read
Repair abroad and duty on the full value
Goods sent out for repair and returned may be charged on the value of the repair only, and where the repair is under warranty — possibly with no duty at all.
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Customs · · 5 min read
Why missed reliefs are not recovered
Amending a declaration after the release of the goods is limited. That is why almost the whole value of a missed relief lies ahead rather than behind — and it is worth knowing beforehand.
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Customs · · 4 min read
Retroactive preferential origin: how to recover duty when the origin document was late
Did the origin document arrive after the declaration was filed? Duty is often refundable. How it works, the deadlines, and what your broker will need.
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Customs · · 5 min read
The customs refund time limit: three years that end quietly
When customs must refund overpaid duty, when the three years start counting, and why the window closes unnoticed. A practical explanation.
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