Whilst it is now over a year since the UK left the EU Customs Union, the fall out is still being felt and we continue to experience a high volume of enquiries. As a result we are operating on a 5 working day response time. Thank you for your patience.

David Miller

David has been involved in the Customs field for nigh on 30 years and the last 18 of these have been as a Customs & VAT Consultant, very often Customs matters having VAT implications and vice versa.

David assists all types of international businesses, from niche companies up to large household names and his experience and knowledge are used so that each business makes the most of the Customs rules so they neither under or more importantly over pay duties.

Career Highlights/Milestones

He has been at the forefront of assisting businesses understand what the Union Customs Code (UCC) means for them and navigating the way through the many changes and challenges that businesses have faced both legally and when dealing with HMRC since 1stMay 2016.

This has included liaising and discussing the UCC changes with HMRC including making representations to HMRC’s specialist Customs teams.

David also advises extensively on AEO (Authorised Economic Operator) and assist businesses who wish to seek accreditation, achieve their objective.

This assistance ranges to providing advice, on a number of occasions advising on selected parts of the AEO process and in other instances guiding businesses through the whole AEO processes.

In 2022, David was awarded the Nigel Clothier Award for Special Contribution to University Tax, after working with the British Universities Finance Directors Group (BUFDG) and their members regarding customs and import VAT post-Brexit.

His Approach

David’s approach to AEO is aimed at ensuring that the AEO application when submitted is such that it makes the approval process as easy as possible and on a number of occasions HMRC officers have commented that their job has been made very easy as it has effectively been done for them.

The Nitty/Gritty...

In his spare time David likes to have strolls in the countryside (downgraded from rambling), watching (but certainly not playing) sports and in particular following the fortunes of West Ham Utd and St Helens Rugby League. He is also a keen real ale fan.