Prior to Brexit, the UK failed to comply with its obligations under EU customs and tax law by failing to apply effective controls on certain imports of textiles and footwear from China, and by failing to take into account the correct amounts of customs duties on those products, the Court of Justice of the EU ruled in a judgment handed down on Tuesday 8 March (Case C-213/19).
The European Commission brought an action for a declaration that the UK authorities had failed to fulfil their...