Choosing the correct Incoterms® rule for UK imports when duty is suspended

6 October 2021

We import goods into the UK under an authorised end-use approval granted by HMRC which means import duty is suspended. We then sell the goods to our UK customer using a TORO (Transfer of Risks and Obligations) arrangement in the approval.

In the contract of supply to the UK customers, HMRC say we are supplying them on the DDP (Delivered Duty Paid) Incoterm, but we believe we should be supplying under DAP (Delivered at Place).

We have a deed of indemnity with our UK customer which sits at the side of the contract of supply which legally protects us if HMRC charge duty because our customer fails to meet the compliance obligations under authorised use. Is it correct to change the Incoterms® rule to DAP?

Managing seasonal affective disorder

5 October 2021

A member of staff has told us that they are suffering from seasonal affective disorder (SAD). What is this and as an employer do we have any responsibilities, eg does this come under the Equality Act 2010?

Mental health management programme

5 October 2021

We would like to implement a more formal programme for incorporating mental health into our main occupational health and safety programme. How can we do this?

Low value imports into the UK

4 October 2021

Does our courier company have to submit an import customs entry for low value imports into the UK (less than £135.00)?

Recruiting drivers and pre-1997 HGV1 licences

1 October 2021

We have had several queries from potential drivers, especially younger ones and those from other countries, who are confused when they see adverts for HGV Class 1 drivers and do not know if their licences are relevant. Can you clear up the confusion?

New driver induction — (driver shortage)

1 October 2021

Like many in the industry we are struggling to find drivers, and some new recruits only stay for a short time before leaving. Given the current uncertainties around drivers, do operators really have to put everyone through an induction before they can be sent out to do a job they are already qualified for?

Returning drivers and category C entitlement

1 October 2021

We are trying to recruit some former LGV drivers who haven’t driven professionally for at least the last six years and have let both their category C driving entitlement and their Driver Qualification Card (DQC) lapse. Is there a simple way for them to reinstate these qualifications or do they have to take the full category C test plus the Driver CPC modules?