The United States will impose a 25% tariff on most goods imported from Brazil starting 22 July 2026. The measure, triggered by a Section 301 investigation over digital trade and deforestation concerns, exempts products such as beef, coffee, and aircraft parts.

France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.

The UK and EU customs clearance for animal products requires both SPS health checks and customs declarations to be reconciled. This guide explains the dual-track process, key notification steps, and a pre-clearance checklist to avoid delays.

Austria: The Federal Finance Court ruled that a freight forwarder cannot claim an import VAT refund for perfume imports to France due to lack of diligence. The court emphasised the need to verify the customer’s VAT number, maintain transport documents, and confirm the recipient to qualify for a refund.

Europe: US e-commerce sellers face complex VAT registration when expanding into multiple EU markets. The article outlines how a US parent company must separately register for VAT in Germany, France and the Netherlands, and explains the need for distinct legal entities and EORI numbers. It also discusses the importance of aligning stock locations with VAT obligations to avoid backdated filings.