Field notes

Margins we write in while drawing a month.

These pieces stay close to declaration files: procedure codes that spreadsheets strip, origin statements that age in drawers, seams when a broker changes, and charts that should not exist.

Hands reviewing printed commercial documents on a wooden desk

13 April 2026 · Helen Marsh

Reading a CDS extract without losing the procedure code

Spreadsheet exports flatten customs procedure codes into cells that look like ordinary numbers. Here is how we keep the code attached to the duty figure when we draw a month.

Read the note
Library shelves of bound volumes and reference books

2 February 2026 · James Okonkwo

When preference claims outpace the paper in the drawer

Origin statements age in filing cabinets while declarations keep claiming the scheme. A Liverpool importer’s quarter showed us how that drift looks on a page.

Read the note
Forklift moving pallets inside a logistics warehouse

18 November 2025 · Helen Marsh

What a broker change does to last year’s charts

Two agents, two export formats, one financial year. Comparability is a drafting choice, not a feature of customs files.

Read the note
Printed financial statements and a calculator on a desk

7 September 2025 · Priya Nair

Postponed import VAT and the chart that should not exist

Folding postponed import VAT into a “customs cost” pie is a common request. We refuse it, and here is the quieter chart we draw instead.

Read the note