Over the last few months many businesses, particularly forwarders have been targetted by Customs for breaches in the conditions of using CPC 4200000.  Despite the fact that the objectives of this relief have been met and VAT has been accounted for in other Member States, Customs' standpoint is that the conditions attached to this CPC have not been met - particularly by forwarders, saying that they were not entitled to use this relief in the first place.
We would be very interested to hear from anybody who has received a demand from Customs based on an alleged breach of OSR conditions.

The Customs Practice is getting reports that AEO traders are experiencing rejections from HMRC when they apply for guarantee waivers.  We will be taking this up with Customs, but would like to hear from any businesses which have had applications for guarantee waivers rejected, despite meeting AEO requirements.