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Importation meaning

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What does Importation mean?
Importation describes bringing goods into the relevant customs territory so that customs, VAT and (where applicable) excise rules apply. In Great Britain (England, Wales and Scotland) it means bringing goods into the UK from outside the UK; the term is used and defined across customs, VAT and excise legislation (including the Customs and Excise Management Act 1979 and the VAT Act 1994). In Ireland, importation means entry of goods from a non‑EU country into the EU customs territory, as reflected in the Union Customs Code. In Northern Ireland, under the Windsor Framework, movements into NI from outside the EU, and many movements from Great Britain, are treated as imports for customs and import VAT purposes. Key features include: a requirement to make a customs declaration; the creation of a customs “duty point” (typically on release for free circulation or on unlawful entry); liability to import duty, import VAT and, for controlled goods, excise duty; and the application of prohibitions, restrictions, licences and sanctions. The concept is also relevant to smuggling offences and to IP border enforcement. While precise statutory wording and timing rules vary by regime, usage is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland.
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NEWS
UK Brexit secondary legislation and guidance update: REUL(RR)A 2023 reforms, SI sifting—12 January 2024

Jump to: Brexit SIs and sifting updates Made Brexit SIs laid in Parliament Draft Brexit SIs laid in Parliament Draft Brexit SIs laid for sifting and sifting committee recommendations Post-Brexit transition guidance Editor’s picks—the practice area/sector view New and updated Brexit related content LexTalk®Brexit: a Lexis®Nexis community Useful information Brexit SIs and sifting updates Here you will find the latest final and draft Brexit SIs presented to Parliament, together with updates on proposed negative SIs submitted for sifting. Made Brexit SIs laid in Parliament Data Protection (Fundamental Rights and Freedoms) (Amendment) Regulations 2023 SI 2023/1417: Made using powers in the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) in the context of Brexit. These Regulations alter one item of UK primary legislation and one piece of retained direct EU legislation on data protection. They took effect immediately before the end of 2023. (Updated from draft on 22 December 2023.)...

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NEWS
UK IP exhaustion after Brexit: government confirms UK+ EEA-asymmetric regime with no legislative change; consequences for parallel imports and practical advice for rights holders

What is the background to the consultation? IP rights confer exclusive monopolies on their owners. Ordinarily, those protections stop others from selling, trading in, or importing products that infringe the monopoly. Exhaustion The principle of exhaustion curbs that exclusivity for items already placed on the market with the rights holder’s consent. Once goods are put on the relevant market with permission, the IP proprietor cannot object to their sale, subsequent dealing, or import. A central issue within exhaustion is identifying the relevant market; by placing goods into that market, the proprietor’s rights are exhausted. This matters especially when considering the entitlement to import products covered by IP rights. Many rights holders aim to command premium prices in high-income territories, yet they also wish to supply lower-income markets that cannot bear such premiums. The difficulty arises when those lower-priced goods reach high-income markets, undercutting authorised channels and eroding profit margins. Unauthorised imports—known as parallel imports because they occur alongside authorised imports—therefore create challenges for rights holders. This focus on market...

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NEWS
UK Food Crime: Threats, Typologies, Supply Chain Drivers, Prevention and Enforcement—Key Insights for Practising Lawyers

What were the key findings of the report? The report portrays the threat landscape as largely unchanged from 2020, emphasising the significant similarity, in particular, with the previous assessment over the period reviewed. It highlights how people with legitimate positions and duties across parts of the food chain can use insider knowledge to exploit system weaknesses, both to carry out and to conceal food offences. It further observes that some who commit food crime are also engaged in other criminality, including drugs and violence. Ongoing risks to the UK food supply chain are attributed to illicit activity abroad as well as wrongdoing within the UK. Since 2020, fresh themes have surfaced, including: economic pressures affecting businesses and consumers alike supply chain disruption linked to global events changes to food importation practices local authority resourcing issues shifts in understanding of food criminal profiles, activity and networks...

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PRACTICE NOTES
Türkiye private client guide 2025: taxation (income, gains, inheritance), succession and forced heirship, non-recognition of trusts, property, capacity and immigration

Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...

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PRACTICE NOTES
Environment Agency and Natural Resources Wales waste-related restriction notices and orders under the Environment Act 1995: powers, procedure, offences, appeals and costs (England and Wales)

Restriction notices Section 109A of the Environment Act 1995 (EA 1995) authorises the Environment Agency (EA) and Natural Resources Wales (NRW), in England and Wales, to issue a notice that restricts access to premises and the importation of waste into those premises for up to 72 hours, by serving a restriction notice, where there is a risk of serious pollution to the environment or serious harm to human health arising from the treatment, keeping, deposit or disposal of waste, and where issuing the notice is necessary to prevent that risk from continuing. For information on the EA’s other powers to investigate criminal offences, see Practice Note: Environment Agency—powers to investigate environmental crime. For information on NRW’s other powers to investigate criminal offences, see Practice Note: Natural Resources Wales—powers to investigate environmental crime. Restriction notices are available only for use by the EA and NRW. Before issuing a restriction notice, the EA or NRW must make reasonable efforts to inform the occupier and the owner of the premises that the...

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PRACTICE NOTES
UK Border Target Operating Model: Safety and Security Declarations, SPS Controls, Trusted Trader Pilots and the Single Trade Window: Compliance Requirements and Key Dates for EU and Non‑EU Imports

This Practice Note delivers practical guidance on the final Border Target Operating Model for EU and non‑EU goods entering the UK. It sets out the key features of the Border Target Operating Model alongside the timetable for their rollout, and also provides guidance on the UK Single Trade Window. Sanitary and phytosanitary controls Safety and security controls Timelines for implementation Introduction Following the UK’s departure from the EU customs union in 2020, the UK was required to create its own border framework for handling imports from the EU. That requirement took effect on 1 January 2021. From that date, UK goods moving into the EU have been subject to the EU’s full border formalities. By contrast, the UK deferred applying border controls to EU imports until 1 January 2022. For guidance on the measures that were introduced at that point, see Practice Note: New UK border control with the EU as from 1 January 2022. The UK’s policy was to phase...

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PRECEDENTS
Pre-action letter of claim template: UK trade mark infringement by parallel imports and repackaging, with undertakings schedule

[ Alleged infringer’s name and address ] [ Date ] Dear [ insert organisation name ], [ UK trade mark registration number [ insert number ] ] We act for [ name and address of client ] (‘our client’). Our client is the proprietor of UK trade mark registration number [ number ] for [ details of trade mark—eg word or logo ], recorded in [ class OR classes ] [ class numbers ] and covering [ among other things ] [ details of specification ] (the ‘Trade Mark’). An extract from the register for the Trade Mark accompanies this letter. Importation into UK It has come to our client’s notice that you are infringing the Trade Mark through the [ importation and offer for sale ] in the UK of goods [ bearing the Trade Mark OR the packaging of which bears the Trade Mark ], which have not been placed on the market in the [ EEA OR UK ] by our...

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