Customs duty is a tax but it has traditionally had a much lower profile than other taxes, compounded by the fact that there is a lack of clear ownership within many businesses, with degrees of responsibility typically sitting within tax, logistics and supply chain. The lack of clear ownership can lead to poor control but recent initiatives, such as SAO and the more established AEO regime, have served to raise the profile a little. Increased and effective control provides a more in-depth understanding of the many reliefs and mitigation strategies available which can add significant value to the bottom line.