CBP Targets Battery Tech for UFLPA Enforcement

Customs and Border Protection (CBP) recently indicated potential increased scrutiny of battery technology under the Uyghur Forced Labor Prevention Act (“UFLPA,” or the “Act”). Although the Act covers essentially all trade touching China’s Xinjiang region, it specifically lists cotton, polysilicon, and tomatoes as high-priority sectors for enforcement. Recent CBP actions indicate battery technologies are also […]

Improving The International Supply Chain Through IPEF

How IPEF Builds On Prior Trade Relationships Negotiated By The Biden Administration: In May 2023, the Biden Administration announced the Indo-Pacific Economic Framework for Prosperity (IPEF), a commitment to improving supply chains between the US, and the Indo-Pacific nations of Australia, Brunei, Fiji, India, Indonesia, Japan, Malaysia , New Zealand, the Philippines, Singapore, South Korea, […]

Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 – UKSC Blog

SSE Generation Ltd, the respondent, claimed capital allowances on expenditure incurred when constructing a hydro-electric power station at Glendoe, Fort Augustus in Scotland. Such allowances may be deducted from income for the purpose of calculating a company’s trading profits subject to corporation tax. Commissioners for His Majesty’s Revenue and Customs (“HMRC”) disputed certain allowances claimed […]

UFLPA Enforcement Remains Work in Progress

US Customs and Border Protection’s (“CBP”) implementation of the Uyghur Forced Labor Prevention Act (“UFLPA”) remains a work in progress, as importers work to mitigate shipment detentions and respond to UFLPA reviews and enforcement actions. Emerging best practices may guide stakeholders as they navigate these uncertainties. Develop a Due Diligence System Due diligence systems allow […]