Mike Hodge is an independent customs consultant covering all aspects of importing and exporting. He has a wide variety of clients from small independent businesses to large multinational corporations. Before setting up his own practice in 1993, he was the National Director of the Customs Practice at accountants Ernst & Young in London. While there he was responsible for leading many assignments on all customs matters, including a number on customs classification. Recent assignments include the settlement of a number of disputes with Customs & Excise over the classification of imports, including various ceramic and toy goods, and other goods in the mechanical sector. Mike also carries out reviews of companies custom procedures to ensure maximum use is being made of duty reliefs etc. One of Mike's specialist areas is challenging (on behalf of clients) back duty claims made by customs. Mike is a past Chairman and Vice President of the British Importers Association, is a former chairman of the Customs Practitioners Group and is also Vice Chairman of the Customs & Excise Tax Committee of the United Kingdom Warehousing Association.

Barbara Scott joined Mike Hodge Associates in September 1999 following 13 years employment as a consultant with both Arthur Andersen and Ernst & Young. At Ernst & Young , Barbara predominately worked with US based multinationals advising on import procedures and obtaining duty savings in the UK and throughout Europe. Prior to consultancy, Barbara worked for a British car manufacturer where she dealt with import and export issues worldwide. Barbara is the current Chair of the Customs Practitioners Group and her client’s now range from small independent importers to global companies. Her business knowledge extends from manufacturers to retailers, including new e-businesses trading across the internet. Recent assignments include the classification of goods for a new importer of children’s clothing, setting up duty relief processes for a supplier to the motor industry and a review of the import business of a major high street retailer.