In Tax Appeal No. E084 of 2023: HK Motors Kenya Limited vs Commissioner of Customs & Border Control, the High Court of Kenya ruled that undisclosed discounts on invoices do not invalidate the use of the transaction value method for customs valuation purposes. Written confirmation of discounts by suppliers is sufficient to establish the price paid or payable on imported goods. This decision reinforces the primacy of the transaction value method while underscoring the importance of maintaining proper import documentation. Authored by our Partner Andrew Warambo, Senior Associate James Kimani, and Associates Najma M. and Thiongo Ngwiri. #DentonsHHM #Insights #TaxAlert #CustomsValuation
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Transaction value method remains undefeated!
In Tax Appeal No. E084 of 2023: HK Motors Kenya Limited vs Commissioner of Customs & Border Control, the High Court of Kenya ruled that undisclosed discounts on invoices do not invalidate the use of the transaction value method for customs valuation purposes. Written confirmation of discounts by suppliers is sufficient to establish the price paid or payable on imported goods. This decision reinforces the primacy of the transaction value method while underscoring the importance of maintaining proper import documentation. Authored by our Partner Andrew Warambo, Senior Associate James Kimani, and Associates Najma M. and Thiongo Ngwiri. #DentonsHHM #Insights #TaxAlert #CustomsValuation
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Lithuanian Customs has published a press release reporting that customs officials have imposed a fine of €1,274,960 on a Lithuania-registered company. https://lnkd.in/et8ca84Q The company is unnamed but allegedly imported goods (specifically coal and rubber) from sanctioned companies from Russia. #UKSanctions #Russia #EUCommission #ExportControl #TradeWar #TSECS #SanctionsUpdate #TurkishSociety #Sanctions #USA #OFAC #BIS #TradeUpdates #GlobalTrade #TradeCompliance #InternationalRelations #EconomicSanctions #TradeRegulations #TurkishExports #TradePolicy #SecurityMatters #ForeignPolicy #ComplianceNews #EconomicSecurity #CrossBorderBusiness
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When Canada Border Services Agency (“CBSA”) Officers have reason to believe that proper procedures have not been followed at the border on the import of goods, the Officer has the power to either seize the good and sometimes the conveyance (i.e., vehicle) used to transport it, or issue an ascertained forfeiture after the fact. Both actions may come as a surprise to the importer for even minor breaches of the law and the process required to successfully release seized goods and vehicles free of penalties can be very confusing in terms of whether an action or judicial review is required. Check out our latest blog on CBSA vehicle seizures which sheds light on CBSA’s powers and the confusing appeals process. It is a 5-7 minute read!
When Canada Border Services Agency (“CBSA”) Officers have reason to believe that proper procedures have not been followed at the border on the import of goods, the Officer has the power to either seize the good and sometimes the conveyance (i.e., vehicle) used to transport it, or issue an ascertained forfeiture after the fact. Both actions may come as a surprise to the importer for even minor breaches of the law and the process required to successfully release seized goods and vehicles free of penalties can be very confusing in terms of whether an action or judicial review is required. Read More in Rob Kreklewetz and Stuart Clark’s latest Customs & Trade Report. View a Downloadable Version: https://lnkd.in/gHUQVeDD Read it on our Website: https://lnkd.in/gJF3iuYa Don't miss an Update! Email us to sign up for our eNewsFlash at mkmail@taxandtradelaw.com
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A recent decision by the CITT criticized the CBSA for misunderstanding the appeals procedures under the Customs Act. This case underscores the complexity of customs appeals and highlights the importance of timely, specialized legal advice for importers navigating these appeals procedures. Read our latest post on the CITT’s discussion of the customs appeal procedures. It is a 5 to 7 minute read!
The Canadian International Trade Tribunal recently criticized the Canada Border Services Agency for misusing customs appeal procedures, particularly by failing to administratively resolve a tariff classification issue and misapplying section 67 of the Customs Act to resolve a theoretical dispute. This case underscores the complexity of customs appeals and highlights the importance of timely, specialized legal advice for importers navigating these appeals procedures. Read More in Rob Kreklewetz and David West’s latest Customs & Trade Report. View a Downloadable Version here: https://lnkd.in/gNKcb-iK Read it on our Website here: https://lnkd.in/g2SKqx5C Don't miss an Update! Email us to sign up for our eNewsFlash at mkmail@taxandtradelaw.com
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Visiting Faculty, Mumbai University School of International Relations and Strategic Studies (SIRSS)
https://lnkd.in/d_3CvHjP US proposes to increase oversight of ‘de minimis’ exemption for low-value imports New rule would help customs agents deal with over 4 million shipments that arrive daily, with nearly half estimated to originate in China Igor Patrick 14 Jan 2025
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Read our latest post on the provisional anti-dumping duties on wire rods from China, Egypt and Vietnam. It is a 5 to 7 minute read!
The Canada Border Services Agency has made a preliminary determination of dumping regarding certain wire rod from China, Egypt and Vietnam, effective June 6, 2024. This results in provisional anti-dumping duties on imports of these goods, which can be as high as 99.8%. For interested parties, it is important to seek legal advice to get involved and protect your business interests! Read More in John Bassindale and Tommy Pham's latest Customs & Trade Report. View a Downloadable Version here: https://lnkd.in/g57cUhKJ Read it on our Website here: https://lnkd.in/gEGrD55c Don't miss an Update! Email us to sign up for our eNewsFlash at mkmail@taxandtradelaw.com
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The Canadian International Trade Tribunal recently criticized the Canada Border Services Agency for misusing customs appeal procedures, particularly by failing to administratively resolve a tariff classification issue and misapplying section 67 of the Customs Act to resolve a theoretical dispute. This case underscores the complexity of customs appeals and highlights the importance of timely, specialized legal advice for importers navigating these appeals procedures. Read More in Rob Kreklewetz and David West’s latest Customs & Trade Report. View a Downloadable Version here: https://lnkd.in/gNKcb-iK Read it on our Website here: https://lnkd.in/g2SKqx5C Don't miss an Update! Email us to sign up for our eNewsFlash at mkmail@taxandtradelaw.com
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Avocat Associé chez Cabinet d'avocats LightHouse LHLF - Douanes, TVA, Fiscalité internationale
🚨 Brexit Update : New Customs & Security Requirements for EU Exports to the UK 🚨 🇬🇧 The UK authorities have issued two updates on customs and security procedures for EU exports, which take effect from today ! 📤 Find all the information and updates on the FAQ published by HMRC...or by calling us ! 🕛 Be ready for changes 👊🏻 #Brexit #Customs #UK #EU #Logistics
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The MOFPS has overall responsibility for developing the Government’s fiscal and economic policy framework; collecting and allocating public revenues in the socio-economic development of Jamaica.
Here are some facts about Jamaica Customs Agency. #whatshappening #mofpsjamaica
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Big changes are on the horizon for UK businesses shipping to the USA. The U.S. Customs and Border Protection (CBP) has proposed new rules to tighten enforcement on duty-free shipments under $800. These changes could mean: 📑 New paperwork requirements, including detailed HTS codes. 📉 Loss of duty-free status for certain tariffed goods. 🔍 Stricter customs checks and potential delays. We support UK businesses exporting to the US with adaptable logistics services and a range of express & super-economy shipping services. https://lnkd.in/etqV7he5
