1st Edition
The Customs Tariff Implications for Business, Government, and Trade
Preface
About the Author
Chapter 1: Introduction
Chapter 2: Economic Theory and Unit Taxes
Chapter 3: The WTO
Chapter 4: The WCO
Chapter 5: The Tariff, Its Structure and Cost Implications
Chapter 6: Tariff GIRS
Chapter 7: The Purpose of The Tariff
Chapter 8: Navigating The Tariff: Competence And Awareness
Chapter 9: Duty Rates and Their Calculation
Chapter 10: Tariff Inversion and Reversed Cascading
Chapter 11: Tariff Engineering
Chapter 12: Quotas
Chapter 13: Anti-Dumping and Countervailing Duties
Chapter 14: The Tariff as a Political Tool – The Weaponisation of the Tariff
Chapter 15: Understanding Section 301 And 232 Tariffs
Chapter 16: Tariffs And Protectionism
Chapter 17: Supply Chain Risk and Origin
Chapter 18: Selective Trade: Trade Creation and Trade Diversion
Chapter 19: The Viner Principle
Chapter 20: Free Trade Agreements and Customs Unions
Chapter 21: Origin
Chapter 22: The Tariff And AI
Chapter 23: The Future
Glossary
Biography
Mark Rowbotham is an international consultant, trainer, and writer specializing in Customs and Excise compliance and risk, as well as related areas such as international trade, import and export controls, VAT on cross-border transactions, offshore Oil & Gas/Renewables, defense, security, and marine logistics. He has extensive experience in the government, commercial, and academic sectors. His work focuses on compliance, control, procedural, and risk management issues in Customs and Excise—including export controls and licensing, import duty reliefs, and rules of origin—and he provides consultancy and training in these areas, as well as in international trade, supply chain operations, and indirect taxation.
He is also a specialist in Freeports and Free Zones in the UK and abroad and has presented papers on the subject at multiple conferences. His book on Freeports and Free Zones was published in February 2022, followed by a book on international trade and customs risk in 2025.
He began his career as an officer in HM Customs & Excise, managing import and export controls on maritime freight entering and leaving UK ports. In 2000, he became an independent consultant and trainer, focusing on customs compliance, procedures, and documentation. He continues to advise on these issues and provides training and consultancy in related areas, including withholding tax and double taxation.
He earned a master’s degree in international relations in 1995 and a graduate qualification from the Institute of Export in 1992. He is also a member of the UK Customs Practitioners Group.
Rowbotham has written extensively on customs, export controls, and international supply chain compliance for numerous trade and logistics publications. He has authored four books: Introduction to Marine Cargo Management (2008; second edition, 2015); Introduction to Cybernetic Synergy (2021), which explores the use of cybernetics in business; Freeports and Free Zones (2022); and a book on marine break-bulk cargo management.
He has advised several UK Chambers of Commerce on customs, VAT, and international trade. He frequently delivers consultancy, training courses, seminars, and webinars on these subjects, as well as on tax and revenue risk management and export control requirements. He is an accredited trainer in Customs and International Trade for the British Chambers of Commerce and advises multiple organizations on customs, excise, and VAT procedures related to international trade.
