European Fashion Law
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European Fashion Law

A Practical Guide from Start-up to Global Success

Rosie Burbidge

European Fashion Law: A Practical Guide from Start-up to Global Success provides an accessible guide to the legal issues associated with running a fashion business in Europe. This concise book follows the lifecycle of a fashion business from protecting initial designs through to global expansion.
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Chapter 22: Taxation and logistics

Rosie Burbidge


Taxation is a hugely important topic for any business like the fashion industry which works on an international basis. This chapter introduces some of the legal issues to be aware of, such as the different approaches taken by customs to valuing products for import tax and an introduction to the EU Customs Union. It also looks at the legal and PR consequences of failing to comply with tax obligations. It introduces important legal concepts for shipping goods such as incoterms which determine when ownership of goods pass (and consequently when responsibility for the goods is transferred). This can be very important from an IP perspective in terms of whether importing has occurred as well as in terms of who is responsible for insuring the goods in case something happens to them en route.

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