1st Edition

Managing International Trade Risk Customs, Revenue and VAT Compliance

By Mark Rowbotham Copyright 2023
    322 Pages
    by Informa Law from Routledge

    This book provides readers with an expert guide to measure, quantify and address customs, VAT and international trade risk, especially with a view to maximising the efficiency of both trade practice and the governance and collection of national revenue associated with the regulation and control of cross-border trade. The book delivers expert insight into the rationale behind customs investigations, defining trader risk in terms of international trade and customs and VAT compliance, and highlights the pitfalls in conducting international trade and customs management, practices and procedures. Offering a guide to dealing with customs issues that ensures correct and accurate compliance is the priority when it comes to dealing with imports and exports, it offers solutions in terms of trader knowledge of customs procedures coupled with the knowledge to avoid problems concerning customs and VAT compliance issues and regulations. Introduction to Customs, VAT and International Trade Risk Management is written for customs and VAT practitioners, lawyers, policy-makers, industry and financial professionals (international trade, tax and finance), scholars, lecturers, quasi-government organisations and Government departments (Treasury, Tax), as well as Chambers of Commerce. It will be of interest to all involved in the process of international trade, customs and VAT.



    Glossary of Terms and Abbreviations

    Introduction – Risk

    Chapter 1 – Risk Management

    Chapter 2 – The Incoterms

    Chapter 3 – Risk Management In International Trade

    Chapter 4 – Introduction To Financial Ratios

    Chapter 5 – Exporting & Importing Consignments

    Chapter 6 – Tariffs, Quotas, Sanctions And Other Trade Restrictions

    Chapter 7 – Anti-Dumping And Countervailing Duties

    Chapter 8 – Excise

    Chapter 9 – VAT

    Chapter 10 – Customs And Vat Risk Management

    Chapter 11 – Customs And Vat Compliance Management

    Chapter 12 – Customs And Vat Risk Strategy And Selectivity

    Chapter 13 – Union Customs Code (Ucc)

    Chapter 14 – Authorised Economiic Operator (Aeo)

    Chapter 15 – Cargo Pre-Clearance

    Chapter 16 – Trader Awareness

    Chapter 17 – Export Licences And Controls

    Chapter 18 – Trading With Northern Ireland

    Chapter 19 - The Implications Of The Withdrawal Of The Uk From The European Union (Brexit)

    Chapter 20 – The Standard Audit File – Taxation (Saf-T)

    Chapter 21 - Conclusions


    Annex 1

    Annex 2


    Mark Rowbotham is an international consultant, trainer and writer in Customs and VAT Compliance and Risk issues, as well as other areas including International Trade, Excise, Export Controls, Oil & Gas Offshore and Marine issues.