Notes on tax, regulation
& cross-border strategy
From 1 November, a €41 parcel from China can carry €23.20 of EU levies. One worked example, three scenarios, and the only two legal ways to reduce the bill, holding...
The Commission's new guidance on the €3 duty now covers the €2 Union handling fee. It is counted per declaration line, has no value threshold and no end date, is...
The €3 duty is charged per declaration line, not per article and not simply per HS code. The same parcel can cost €3 or €9 depending on the declaration filed...
Country of entry, customs regime, warehousing, sales channel, importer of record: five interdependent decisions. How a single advisor coordinates them.
How the EU Customs Data Hub replaces national customs IT, phases in from 2028, and changes who's liable for import duties.
An interim VAT and customs director on multi-country EU compliance projects — twenty-two years in, execution beats strategy.
VAT, customs duties, product safety and product liability are all moving at once for non-EU sellers, on four different timelines. A reading grid to keep track of who's actually on...
1 July to 1 September: two months since the EU's flat €3 customs duty on small parcels took effect. A look at what it actually is, what it isn't, and...
Today is the first day back at the desk after the summer break — and, as it happens, day one of mandatory e-invoicing for large and mid-size companies in France....
ViDA's new transfer of own goods scheme just got its OSS plumbing: what Implementing Regulation 2026/1869 changes, article by article.
A seller established outside the EU already navigates six regulatory regimes. By 2028, there will be a seventh — and the pattern behind them matters more than any single text....
For five years, a €150 threshold let billions of low-value parcels enter the EU duty-free. As of 1 July 2026, that exemption is gone, and the economics of cross-border e-commerce...
First post: why this blog, and what you'll find here.