UK: Tribunal decision on when customs agent may be jointly and severally liability for breach of a customs obligation

Introduction On 15 April 2025, the Tax Chamber of the First-tier Tribunal issued its judgment inRoseline Logistics Limited v HMRC [2025] UKFTT 0042 (TC), holding that a customs service-provider that had wrongfully used post VAT accounting (“PVA”) on various declarations made on behalf of an importer was jointly and severally liable for the import VAT…

The Future of Logistics and Supply Chain Management: Embracing Artificial Intelligence (AI)

Artificial Intelligence (AI) is revolutionizing logistics and supply chain management by enhancing predictive analytics, streamlining operations through automation, and providing real-time visibility. With optimized route planning and personalized customer experiences, AI empowers businesses to operate more efficiently and adapt to market changes. Embrace the future of logistics with AI-driven solutions to achieve unparalleled efficiency and success.

Navigating the US-China Trade War: How ASEAN is Adapting and Seizing Opportunities

The ongoing US-China trade war has created a seismic shift in the global trade landscape, compelling countries to rethink their strategies and adapt to new economic realities. For Southeast Asia, ASEAN nations are proving resilient by implementing proactive measures to navigate these challenges and seize new opportunities. Diversifying Trade PartnershipsIn an effort to reduce dependency […]

US: Which Way to the Supreme Court? Tariff Challengers Ask for Supreme Court Review of President’s IEEPA Tariff Authority

On June 17, the plaintiff-appellees in Learning Resources, Inc., et al v. Donald Trump, et al petitioned the Supreme Court of the United States for certiorari, asking the Court to consider the lawfulness of tariffs President Trump imposed under the putative authority of the International Emergency Economic Powers Act (IEEPA). With the appeal currently pending…