Managing International Trade Risk: Customs, Revenue and VAT Compliance

Mark Rowbotham (Author)

ISBN: 9781032376721

Published: 2025

Format: Paperback

Language: English

Publisher: Informa Law from Routledge

Description

Managing International Trade Risk gives customs, VAT, and international trade practitioners an authoritative way to measure, quantify, and address trade risk while maximizing both trading efficiency and government revenue collection. It explains the rationale behind customs investigations and defines trader risk across the customs and VAT compliance landscape, then works through the practices that reduce it.

Key Features

• Frames customs and VAT risk in terms practitioners can act on — not abstract policy, but the pitfalls that actually trigger investigations
• Dedicated chapters on Authorised Economic Operator status and cargo pre-clearance, both directly reducing customs friction for regular importers/exporters
• Covers the Union Customs Code (UCC), post-Brexit trading with Northern Ireland, and the Standard Audit File for Tax (SAF-T)
• 440 pages spanning risk management theory through to the practical mechanics of tariffs, anti-dumping duties, and excise

Coverage

Risk management fundamentals and financial ratio analysis applied to trade risk · Incoterms and export/import consignment mechanics · Tariffs, quotas, sanctions, anti-dumping and countervailing duties, excise duty · Value-Added Tax and customs/VAT risk and compliance management · Customs risk strategy, selectivity, and the Union Customs Code · Authorised Economic Operator status and cargo pre-clearance · Export licences and controls · Northern Ireland trading and Brexit implications · SAF-T reporting.

About the Author

Mark Rowbotham is an international consultant, trainer, and writer in Customs and VAT Compliance and Risk, with additional expertise in international trade, excise, export controls, and oil & gas offshore and marine issues.

Table of Contents

Preface · Glossary of Terms and Abbreviations · Introduction · 1. Risk Management · 2. The International Commercial Terms of Delivery (INCOTERMS) · 3. Risk Management in International Trade · 4. Introduction to Financial Ratios · 5. Exporting and Importing Consignments · 6. Tariffs, Quotas, Sanctions and Other Trade Restrictions · 7. Anti-Dumping and Countervailing Duties · 8. Excise Duty · 9. Value-Added Tax (VAT) · 10. Customs and VAT Risk Management · 11. Customs and VAT Compliance Management · 12. Customs Risk Strategy and Selectivity · 13. The Union Customs Code (UCC) · 14. Authorised Economic Operator (AEO) · 15. Cargo Pre-Clearance · 16. Trader Awareness · 17. Export Licences and Controls · 18. Trading with Northern Ireland · 19. Brexit Implications · 20. SAF-T · 21. Conclusions · References · Annexes · Index.

Why buy this book?

For finance and trade teams handling cross-border movement of goods, customs and VAT exposure is often the least-modeled risk on the balance sheet — until an investigation lands. This book gives a finance director or trade compliance officer a working framework for the two questions that matter operationally: how to reduce the odds of a customs investigation (via AEO status, correct classification, cargo pre-clearance) and how to quantify VAT/customs exposure before it becomes a liability. For firms trading in or with the UK and EU specifically, the Northern Ireland and Union Customs Code chapters turn a genuinely confusing post-Brexit landscape into a checklist a compliance team can follow.

Keywords

customs compliance, VAT risk, international trade risk, Union Customs Code, Authorised Economic Operator, trade compliance, Brexit customs

Target Audience

Accountants, Multinational companies, Financial advisors

Genre

Accounting, Economy, Finance

Q&A

What does Managing International Trade Risk cover?
It covers customs, VAT, and international trade risk — including tariffs, anti-dumping duties, excise, the Union Customs Code, and Authorised Economic Operator status.

Who is this book written for?
Customs and VAT practitioners, lawyers, policy-makers, industry and financial professionals, and government departments involved in international trade.

Does it address post-Brexit trade issues?
Yes — it covers trading with Northern Ireland and the implications of the UK's departure from the EU.

Is Authorised Economic Operator (AEO) status covered?
Yes — a dedicated chapter explains AEO status and cargo pre-clearance procedures.

Is this book aimed at practitioners or purely academic?
It is written for practitioners — customs and VAT consultants, in-house trade compliance teams, and finance professionals — while remaining useful to scholars and lecturers.

Where can I buy Managing International Trade Risk: Customs, Revenue and VAT Compliance?
Through CLNZ Books, with worldwide shipping and secure payment by card, PayPal, or bank transfer.

📘 Learn more about shipping, delivery times, and returns, see our FAQ here

FAQ — Frequently Asked Questions

How to Order