The UK’s packaging Extended Producer Responsibility (EPR) scheme is now live, with 2025 base fees confirmed and invoicing set to begin in October. Large producers must report data and cover the full cost of household packaging waste collection and recycling. Revenues will be ringfenced to local authority recycling services, with any underspend clawed back. From mid-2026, modulated fees will reward recyclable packaging formats. 4 Eyes Ltd helps businesses stay compliant, calculate exposure, and prepare for modulation. Contact us to understand how EPR impacts your supply chain. #EPR #PackagingWaste #Compliance #4EyesLtd

Improtant changes to the International One Stop Shop.

Progress towards UK US trade deal.

Gibraltar agrees with Spain to end VAT free status by 2028 in return for no hard border.

From 1 January 2025, private schools in the UK must charge 20% VAT on both tuition and boarding fees, with anti-forestalling rules applying from 29 July 2024. Some have asked if the reduced VAT rate for long-stay accommodation (after 28 days) could apply to school boarding. The answer is no: that relief is strictly for hotels and similar establishments in the hospitality sector. Boarding schools do not qualify, so full VAT applies regardless of how long a pupil stays.

Getting customs and excise compliance right isn’t just about ticking boxes—it’s about protecting your business from risk and inefficiency.

Whether you're moving high-value industrial goods or regulated consumer items, 4 Eyes Ltd provides the insight and operational expertise to keep your shipments compliant, efficient, and penalty-free.

Chages announced to UK customs regime.

Great opportunity to sell spirits to the UK market.

Global trade faces growing uncertainty as the US escalates tariff measures, prompting retaliatory actions and fears of a trade war. Protectionist policies may hurt innovation, raise prices, and disrupt markets worldwide. The UK, caught in the crossfire, must navigate complex challenges while weighing its response and trade strategy.

Since 1 January 2025 VAT has been due on all supplies of education and vocational training provided by private schools in the UK. VAT is also due on related supplies of boarding services.

Please Sir can I have s’more?

How big does a marshmallow have to be to be VAT free?

HMRC have produced a useful summary of the relationship between APPA approvals and excise warehouses. This covers payment dates, duty deferral, VAT treatment and what happens if you choose to operate both systems.

Good news for wig producers. Cost of hair implants to soar after VAT tribunal ruling.

•  French authorities are introducing a new electronic logistics envelope on RoRo routes from 01 April

• This is like GVMS/GMR systems, but separate from it.

Each truck will be expected to have BOTH a GMR AND an ELO barcode.

A reminder of the new VAT rules for parcel imports.

HMRC is making significant changes to excise goods storage in duty suspense, effective 3 March 2025. The WOWGR registration requirement is abolished, meaning companies no longer need HMRC approval to store excise goods in duty suspense. This change eliminates the previous 72-hour storage limit for non-WOWGR registered entities. Non-UK companies will also benefit, as they won’t need to secure prior approval or appoint a Duty Representative to manage duty payments—though many may still opt to do so if they lack their own deferment facilities. Additionally, warehoused goods owners will no longer be listed in the UK SEED database, although warehousekeepers must continue to conduct due diligence on companies depositing excise goods. This streamlining effort aims to reduce administrative burdens while maintaining essential controls within the supply chain.

🚨 UK Import Alert: Safety & Security Declarations from 31 Jan 2025 🚨

From 31 Jan 2025, all imports from the EU to the UK must have a Safety & Security declaration (ENS).

🔹 Who’s responsible?

• The carrier or haulier must submit the ENS but can delegate to an intermediary or importer.

🔹 Where to submit?

• ENS declarations go into the Safety and Security Great Britain (S&S GB) platform.

🔹 What info is required?
✅ Documents & licences (e.g., airway bills, invoices)
✅ Goods description
✅ Consignor & consignee details
✅ Type, amount & packaging of goods
✅ Mode of transport at the border
✅ Onward journey details
✅ S&S GB location code for port of entry

Make sure you're prepared to comply! 🛃📦 #UKImports #Brexit #Trade

From 1 February 2025, the UK will implement new alcohol duty rates, affecting all alcoholic products arriving after 31 January.

Businesses moving duty paid products into Northern Ireland will have to consider the effect of duty changes.