UK customs law, cited at the source.
The customs of the United Kingdom, from the tariff to the tribunal — read at the date of the entry. Classification, value, origin, the duty stack, Northern Ireland and the defence: the trade’s method rides inside the connector, and the citation comes back with the answer.
Open connector · no account needed today · works in Claude and ChatGPT.
Who Gladstone Customs is for
For practitioners whose position has to hold at the line and at the date — from the purchase order to the tribunal bundle. Each one puts the question in their own words; the answer comes back sourced.
At the border desk
Brokers and forwarders. Classification, value and origin settled before the entry is keyed — and the declaration’s data elements sourced, element by element. “Which commodity code for a modular LED assembly with integrated driver?”
Importers and exporters. The landed cost read before the purchase order: the commodity line, the duty stack, the licences and the controls that attach to it. “What must be in place before we order this radio equipment?”
In the file, and before the tribunal
Customs counsel. The substance of the law, and the pieces with it: seizure, review, appeal, penalty — each answered point by point, inside its own clock. “HMRC relies on the contravention regulations — answer point by point.”
Compliance and trade teams. Trade remedies by exporter, sanctions, export controls — and the Windsor duality kept straight, movement by movement. “Same screws into GB and into Northern Ireland: two duties?”
What the corpus covers
The tariff, the Acts, the guidance and the tribunal — each read as it stood at the date of the entry. Great Britain and Northern Ireland keep a line apiece, never merged into one; and where an enacted amendment still awaits consolidation, the answer says so.
- UK Integrated Tariff 17,134 ten-digit lines — Great Britain and Northern Ireland, each
- Measures, dated duty expressions verbatim, as they stood at the date of the entry
- TCTA 2018, CEMA 1979 section by section, schedules included; Finance Acts 1994-2026
- EU-Exit statutory instruments S.I. 2018/1248 declarations, 2018/1249 special procedures, 2019/108 export, 2020/1433 origin, 2020/1430 tariff
- HMRC manuals and notices guidance, never the law — withdrawn and replaced texts say so
- Trade remedies and controls anti-dumping by exporter, sanctions, export controls, licensing
- Judgments, full text 49,195 — Supreme Court to First-tier, weighted by court
- Pending amendments flagged act by act, when the text lags the law
What you hand it
Six pieces of work, taken end to end — and under each of them the same record: the tariff line, the section, the notice, the fiche, held with its date. The facts are qualified, the text applicable at the date of the entry is retrieved, guidance is weighed as guidance, then the answer concludes.
Classify, by the rules
The descent runs through the General Interpretative Rules, with the section and chapter notes read first — and at least three candidate headings weighed against one another before one is retained.
Value the goods
TCTA 2018, s. 16 and the six methods in their order; the adjustments made explicit; related parties tested — and where the price is set inside the group, the bridge to transfer pricing is stated rather than assumed.
Establish origin
Non-preferential origin under S.I. 2020/1433; preference under the TCA, the CPTPP and the bilateral agreements — each with the proof it demands, and the consequence when that proof is missing.
Compute the duty stack
Customs duty, excise and import VAT: three bases, kept apart and computed in order. Where a duty is specific, the quantity is required — it is asked for, not inferred.
Serve Northern Ireland
Both regimes stand side by side: the GB line and the NI line, goods at risk, UKIMS and the Duty Reimbursement scheme — the Windsor duality kept as two, from the first question to the figure.
Defend the file
Statutory review within 30 days, appeal to the First-tier Tribunal, and the seizure claim inside its one month — a deadline that is fatal. Penalties weighed by behaviour, under FA 2003 and Sch. 24 FA 2007.
Defending starts with reading everything
A seizure, a demand or a penalty notice is not answered with citations alone. The file is read whole, each head is qualified, and the reply goes out inside the clock that governs it — because in customs one of those clocks does not reopen.
The whole file, read
Notice of seizure, review letter, penalty notice, the entry and the papers behind it — hundreds of pages absorbed, and the facts that decide the outcome drawn out of them.
A customs practitioner’s reasoning
The facts qualified, the text read as it stood at the date of the entry, HMRC guidance weighed as guidance, and the tribunal judgments — in full text — brought to bear on the point actually in issue.
Arguments, and pieces
Notice of claim, request for review, notice of appeal, voluntary disclosure — drafted, argued and computed. Each piece leaves as a draft; the signature stays with the professional.
8711 60 10 00
TCTA 2018, s. 16
CEMA 1979, Sch. 3
Open connector · no account needed today · works in Claude and ChatGPT.
Questions, as they arrive
Four matters, put the way they are put in practice. The answer comes back with its citations — the commodity line, the section, the notice, the fiche.
A broker, on a part that fits two headings. “Which commodity code for a modular LED assembly with integrated driver?”
A trader, on the Windsor duality. “Same screws into GB and into Northern Ireland: two duties?”
Counsel, three weeks after a seizure. “Border Force seized my client’s van three weeks ago — what can still be done?”
An importer, on a trade remedy. “Anti-dumping on Chinese e-bikes — does it still bite, and at what rate?”
Three steps, no more
A few minutes: the connector goes in, the question goes out dated, and the citation comes back to be checked at the official source.
-
Connect
One click from the connect page, or the address pasted by hand — Claude on the web, on the desktop and on mobile; ChatGPT through the same address. The connector is open: no account is needed today.
-
Ask, dated
Put the question and give the date of the entry. The version served is the one that date commands — and the answer states which version it read.
-
Verify the citation
The answer cites the commodity line, the section, the notice page, the tribunal fiche — verifiable line by line at the official source.
They appear in your tool list once the connector is confirmed. The full walk-through: step-by-step setup.
Four questions, before you connect
Where do the texts come from?
From the official record: the UK Integrated Online Tariff for the commodity lines and their measures; legislation.gov.uk for TCTA 2018, CEMA 1979, the EU-Exit statutory instruments and the Finance Acts; gov.uk for HMRC manuals and notices; Find Case Law for the judgments, held in full text. All under the Open Government Licence and the Open Justice Licence — and every answer returns the exact citation, for checking at the source.
How are Great Britain and Northern Ireland handled?
As two records, not one. The Northern Ireland line stands beside the GB line for the same ten digits, with its own measures and its own duty expressions; goods at risk, UKIMS and the Duty Reimbursement scheme are read on the NI side. A movement into Great Britain and the same movement into Northern Ireland are answered separately, and the answer says which side it read.
How do I connect?
From the connect page: one click, or the connector’s address pasted into Claude (web, desktop or mobile) or into ChatGPT. The connector is open — no account is needed today. The detailed walk-through is on the setup page.
Is this legal advice?
No: a documentary research aid, sourced to the commodity line and to the section. The professional checks the citation, weighs the situation and decides. The full frame is in the terms.
Put it on a real entry
Open the red box on a file you already know — the tariff line, the duty stack, the deadline. The first answer comes back with its citations.
Open connector · no account needed today · works in Claude and ChatGPT.