GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
United States · Court decision
US trade court certifies importer class seeking IEEPA tariff refunds
On 8 October 2026, the US Court of International Trade certified an importer class in Freestyle World Inc. v United States for litigation seeking IEEPA tariff refunds, without yet ordering those refunds.
United States · Administrative guidance
US confirms China Section 301 tariffs continue pending review
On 7 October 2026, the US Trade Representative published a notice confirming that the two China Section 301 tariff actions, as modified, remain in effect following timely industry requests for continuation.
United States · Proposed legislation
US proposes new entry and bonding rules for low-value shipments
On 8 October 2026, US Customs and Border Protection published a proposed rule to replace and tighten informal-entry procedures for shipments valued at $2,500 or less.
United States · Administrative guidance
US defines domestic content for Section 232 tariffs on Canadian and Mexican products
On 9 October 2026, the Federal Register filed Bureau of Industry and Security Notice 2026-20938 for publication, defining US content for certain Canadian and Mexican products under Proclamation 11032’s Section 232 metal tariffs.
European Union · Administrative guidance
EU issues guidance on the planned €2 customs handling fee
On 8 October 2026, the European Commission published updated customs guidance for a planned €2 Union handling fee on imported distance sales, stating that the charge is expected to apply from 1 November 2026.
Uruguay · Administrative guidance
Uruguay implements tax-exempt clearance for scientific R&D imports
On 8 October 2026, Uruguay published Customs Resolution No. 29/2026 in its Official Gazette, establishing electronic clearance for tax-exempt scientific-development imports. The procedure implements an existing exemption for qualifying scientific and technological micro, small and medium-sized enterprises.
European Union · Court decision
EU court: split consignments can attract complete-product duties
On 7 October 2026, the EU General Court ruled in Prestige Rijwielen, T-529/25, that components arriving in separate consignments over several months can be classified as a complete product when objective clearance-time evidence supports that treatment.
Saudi Arabia · Enacted legislation
Saudi Arabia sets 10% duty on two customs tariff lines
On 21 August 2026, Saudi Arabia’s Umm Al-Qura official gazette published Finance Minister Decision 2-88-1448, setting a 10% customs duty for tariff lines 151710900000 and 732620300000.
Thailand · Administrative guidance
Thailand opens voluntary customs underpayment programme
On 24 September 2026, Thai Customs announced a voluntary programme for businesses to disclose and pay underpaid customs duty and other taxes, running from 1 October 2026 to 30 September 2031.