Amber Stellingwerf

E-Invoicing currently applies to:

• Supplies to registered persons (i.e., B2B supplies),
• Supplies to SEZs (with/without payment of tax),
• Exports (with/without payment of tax), and
• Deemed exports, that are made by the notified class of taxpayers.

A number of features separate a small business from a large-scale business. But, the six most common features are:

• Smaller employee numbers and compact teams
• Operation in narrow, deep niche markets
• Often operate as LLCs, sole proprietorships or partnerships
• Geographically limited
• Ability to change and adapt quicker than large businesses
• Less competition for those in specialized or artistic services

There is no reason you can’t export scrap batteries (by sea of course). However the batteries will have to be packed very well and inspected before shipment. This is because of the nature of the product you are exporting. Any leaks could compromise safety and damage the container.

Agile manufacturing is an approach to combat changing conditions in the manufacturing cycle via iterative process and flexibility. An agile approach to manufacturing is being taken by companies due to the rapidly changing manufacturing landscape and constant technological improvements. In agile, actions are taken as a reactive measure to the changing factors.

The Union Customs Code is the EU legislation which provides the legal basis and generic requirements of EU (including UK) customs formalities. Introduced on 1st May 2016, the Union Customs Code also covers special procedures including Customs Warehousing (CW),Temporary Admission (TA), Inward and Outward Processing.