Customs, VAT and Excise UK transition legislation from 1 January 2021
This collection brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition.
ThereThese willpages bebring furthertogether customs,new VATStatutory andInstruments excise(SIs) UKlaid transitionAutumn legislation2020 and SIs which were laid duringto prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021, subject to amendment in some cases to ensure they reflect the withdrawal agreement and deliver what is required for the end for the transition period.
Primary legislation
Customs and Excise Management Act 1979
Taxation (Cross Border Trade) Act 2018
European Union (Withdrawal) Act 2018
Taxation (Post-transition Period) Act 2020
Impact assessments
HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal
HMRC impact assessment for VAT and services if the UK leaves the EU without a deal
Tax information and impact notes
Tax information and impact notes
Statutory Instruments
Customs
The Travellers’Customs Allowances(Safety and Security Procedures) Regulations 2021
The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021
The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021
The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
The Customs (Declarations Modification) Regulations 2021
The Customs Safety and Security Procedures (EU Exit) Regulations 2021
The Customs (Miscellaneous Amendments) Regulations 2021
The Customs (Modification and Amendment) (EU Exit) Regulations 2020
The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020
The ValueCustoms Added(Amendment) Tax(EU (MiscellaneousExit) andRegulations Transitional2020
The Customs (Northern Ireland) (EU Exit) Regulations 2020
The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020
The Customs Safety and Security Procedures (EU Exit) Regulations 2020
The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
The Customs (Transitional) (EU Exit) Regulations 2020
The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020
SI 2019/1219 - The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019
SI 2019/712 - The Cash Controls (Amendment) (EU Exit) Regulations 2019
SI 2019/715 - The Customs Safety and Security Procedures (EU Exit) Regulations 2019
The Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019
The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
SI 2019/121 - The Customs Safety and Security (Penalty) Regulations 2019
SI 2019/487 - The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
SI 2019/385 - The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
SI 2019/148 - The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019
SI 2019/140 - The Customs (Consequential Amendments) (EU Exit) Regulations 2019
SI 2019/113 - The Customs (Records) (EU Exit) Regulations 2019
SI 2019/108 - The Customs (Export) (EU Exit) Regulations 2019
SI 2019/47 - The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019
SI 2018/1260 - The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018
SI 2018/1258 - The Customs Transit Procedures (EU Exit) Regulations 2018
SI 2018/1249 - The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
SI 2018/1248 - The Customs (Import Duty) (EU Exit) Regulations 2018
The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2018
VAT
The Value Added Tax (Amendment) (EU Exit) Regulations 2021
The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020
The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020
SI 2019/1214 - The ChannelValue TunnelAdded (CustomsTax (Miscellaneous Amendments and Excise)Transitional (Amendment)Provisions) (EU Exit) Regulations 2019
SI 2019/73 - The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019
Excise
The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
SI 2019/1216 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019
SI 2019/474 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019
SI 2019/15 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019
SI 2019/14 - The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019
Tariffs
SI 2020/1430 - The Customs Tariff (Establishment) (EU Exit) Regulations 2020
SI 2020/1432 - The Customs (Tariff Quotas) (EU Exit) Regulations 2020
SI 2020/1433 - The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
SI 2020/1435 - The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
SI 2020/1437 - The Customs (Import Duty Variation) (EU Exit) Regulations 2020
SI 2020/1438 - The Trade Preference Scheme (EU Exit) Regulations 2020
SI 2020/1457 - The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
SI 2021/380 - The Customs (Tariff etc.) (Amendment) Regulations 2021
SI 2021/520 - The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021
SI 2021/661 - The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021
SI 2021/870 - The Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021
Reference documents
Tariffs
Reference document for authorised use: eligible goods and authorised uses
Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
Other
List of goods applicable to oral and by conduct declarations
Reference Document for Temporary Admission: Eligible Goods and Conditions for Relief
Reference Document for Northern Ireland Personal Property Relief
Customs notices and directions that have the force of law
-
Draft notices under The Customs Border Procedures (EU Exit) Regulations 2021
-
Notices
tomade beunder the Control of the Movement of Goods Regulations 1984
-
Notices made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
-
Notices made under the Cash Controls (Amendment) (EU Exit) Regulations 2019
-
Notices made under The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
-
Special Directions made under section 30 of the Customs and Excise Management Act 1979
-
DraftNotices under The Customs Transit Procedures (EU Exit) Regulations 2018
-
Notices made under the Taxation (Cross-border Trade) Act 2018
-
Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020
-
Notices made under the Customs (Origin of Chargeable Goods: Trade Preference Scheme)(EU Exit) Regulations 2020
-
Notices made under The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
-
Special direction made under section 77 of the Customs and
finalExcise noticesManagement Act 1979
-
Notices made under the Customs (Reliefs from a Liability to
beImport Duty) (EU Exit) Regulations 2020
-
Notices made under
Thethe Customs (Bulk(Special Procedures and Outward Processing) (EU Exit) Regulations 2018
-
Notices made under the Customs
Declaration(Export) (EU Exit) Regulations 2019
-
Notices made under the Customs and
MiscellaneousExcise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
-
Notice made under the Customs (Transitional) (EU Exit) Regulations 2020
-
DraftNotice to be made under the Customs Safety and finalSecurity noticesProcedures to(EU beExit) Regulations 2020
-
Notices made under The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
-
Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
-
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
-
Notice made under the Customs (Records) (EU Exit) Regulations 2019
-
Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020
VAT notices that have force of law
Published 10 September 2020
Last updated 1116 DecemberSeptember 20202021
+ show all updates
-
16 September 2021
A link to the Customs (Safety and Security Procedures) Regulations 2021 has been added.
-
30 July 2021
'Draft notices under The Customs Border Procedures (EU Exit) Regulations 2021' has been added to the collection.
-
21 July 2021
Added links to 2 statutory instruments, these are: The Customs (Tariff etc.) (Amendment No 2) Regulations 2021 and The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021.
Added links to 1 tariff reference documents page: Reference Documents for The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021.
-
1 July 2021
We have added links to 2 statutory instruments, these are: The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (2021/715) and The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (2021/714).
-
11 June 2021
Three new links added to Tariff Statutory Instruments and reference documents.
Links have also been added to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021, The Customs (Declaration Modification) Regulations 2021 and
The Customs Safety and Security Procedures (EU Exit) Regulations 2021
-
31 December 2020
'Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020' has been added to this collection.
-
31 December 2020
Customs notices and directions that have the force of law has been updated to include 'Notices to be made under the Control of the Movement of Goods Regulations 1984', 'Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020', 'Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019'.
-
31 December 2020
Tariff Statutory Instruments and reference documents section has been updated to add Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 1, part 2, part 3, and part 4.
-
31 December 2020
Customs notices and directions that have the force of law has been updated to include 'Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019', 'Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019', 'Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018', 'Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019', 'Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020'.
-
23 December 2020
Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.
-
23 December 2020
Statutory Instruments has been updated to add 'The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020', 'The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020', and 'The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020'.
-
22 December 2020
The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 has been added, also added links to primary legislation and SIs that were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021.
-
22 December 2020
Tariff Statutory Instruments and reference documents has been updated to remove Reference Document for relief for goods processed in Northern Ireland and returned to Great Britain or the Isle of Man.
-
22 December 2020
Statutory Instruments has been updated to include 'The Customs (Northern Ireland) (EU Exit) Regulations 2020'.
-
18 December 2020
Three new Reference Documents added.
-
17 December 2020
Statutory Instruments has been updated to include the Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 and the Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020.
-
11 December 2020
Statutory Instruments has been updated to include The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 and The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
-
11 December 2020
Statutory Instruments has been updated to include The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020.
-
7 December 2020
Statutory Instruments has been updated to include The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020.
-
20 November 2020
Statutory Instruments has been updated to include The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020.
-
10 November 2020
There has been an update under the heading Statutory Instruments, to include a link to The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020.
-
10 September 2020
First published.
- Draft notices under The Customs Border Procedures (EU Exit) Regulations 2021
-
Notices
tomadebeunder the Control of the Movement of Goods Regulations 1984 - Notices made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
- Notices made under the Cash Controls (Amendment) (EU Exit) Regulations 2019
- Notices made under The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
- Special Directions made under section 30 of the Customs and Excise Management Act 1979
-
DraftNotices under The Customs Transit Procedures (EU Exit) Regulations 2018 - Notices made under the Taxation (Cross-border Trade) Act 2018
- Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020
- Notices made under the Customs (Origin of Chargeable Goods: Trade Preference Scheme)(EU Exit) Regulations 2020
- Notices made under The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
-
Special direction made under section 77 of the Customs and
finalExcisenoticesManagement Act 1979 -
Notices made under the Customs (Reliefs from a Liability to
beImport Duty) (EU Exit) Regulations 2020 -
Notices made under
Thethe Customs(Bulk(Special Procedures and Outward Processing) (EU Exit) Regulations 2018 -
Notices made under the Customs
Declaration(Export) (EU Exit) Regulations 2019 -
Notices made under the Customs and
MiscellaneousExcise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 - Notice made under the Customs (Transitional) (EU Exit) Regulations 2020
-
DraftNotice to be made under the Customs Safety andfinalSecuritynoticesProceduresto(EUbeExit) Regulations 2020 - Notices made under The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
- Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
- Notice made under the Customs (Records) (EU Exit) Regulations 2019
- Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020
VAT notices that have force of law
Last updated
-
16 September 2021 A link to the Customs (Safety and Security Procedures) Regulations 2021 has been added.
-
30 July 2021 'Draft notices under The Customs Border Procedures (EU Exit) Regulations 2021' has been added to the collection.
-
21 July 2021 Added links to 2 statutory instruments, these are: The Customs (Tariff etc.) (Amendment No 2) Regulations 2021 and The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021. Added links to 1 tariff reference documents page: Reference Documents for The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021.
-
1 July 2021 We have added links to 2 statutory instruments, these are: The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (2021/715) and The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (2021/714).
-
11 June 2021 Three new links added to Tariff Statutory Instruments and reference documents. Links have also been added to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021, The Customs (Declaration Modification) Regulations 2021 and The Customs Safety and Security Procedures (EU Exit) Regulations 2021
-
31 December 2020 'Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020' has been added to this collection.
-
31 December 2020 Customs notices and directions that have the force of law has been updated to include 'Notices to be made under the Control of the Movement of Goods Regulations 1984', 'Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020', 'Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019'.
-
31 December 2020 Tariff Statutory Instruments and reference documents section has been updated to add Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 1, part 2, part 3, and part 4.
-
31 December 2020 Customs notices and directions that have the force of law has been updated to include 'Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019', 'Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019', 'Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018', 'Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019', 'Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020'.
-
23 December 2020 Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.
-
23 December 2020 Statutory Instruments has been updated to add 'The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020', 'The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020', and 'The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020'.
-
22 December 2020 The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 has been added, also added links to primary legislation and SIs that were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021.
-
22 December 2020 Tariff Statutory Instruments and reference documents has been updated to remove Reference Document for relief for goods processed in Northern Ireland and returned to Great Britain or the Isle of Man.
-
22 December 2020 Statutory Instruments has been updated to include 'The Customs (Northern Ireland) (EU Exit) Regulations 2020'.
-
18 December 2020 Three new Reference Documents added.
-
17 December 2020 Statutory Instruments has been updated to include the Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 and the Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020.
-
11 December 2020 Statutory Instruments has been updated to include The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 and The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
-
11 December 2020 Statutory Instruments has been updated to include The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020.
-
7 December 2020 Statutory Instruments has been updated to include The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020.
-
20 November 2020 Statutory Instruments has been updated to include The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020.
-
10 November 2020 There has been an update under the heading Statutory Instruments, to include a link to The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020.
-
10 September 2020 First published.
Update history
2025-04-02 12:36
The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 added.
2024-12-09 15:33
The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 added
2024-10-08 12:42
The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 added.
2024-08-01 11:22
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024 added
2024-04-26 16:24
Updated with The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024
2024-03-27 10:42
https://www.legislation.gov.uk/uksi/2024/424/contents/made
2024-03-21 12:59
https://www.legislation.gov.uk/uksi/2024/406/contents/made
2024-03-18 15:42
SI 2024/194 – The Customs (Miscellaneous Amendments) Regulations 2024 has been added.
2024-03-13 00:30
Notice made under the Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 has been added to the customs notices and directions that have the force of law section of this page.
2024-03-08 09:24
https://www.legislation.gov.uk/uksi/2024/303/contents/made
2024-02-21 13:23
SI 2024/166 – The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 has been added.
2024-01-12 13:04
The SI 2024/12 – The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 and SI 2024/9 – The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024 have been added.
2023-12-22 14:46
https://www.legislation.gov.uk/uksi/2023/1436/contents/made
2023-12-08 16:32
SI 2023/1339 The Customs Tariff (Miscellaneous Amendments) Regulations 2023, added
2023-11-09 15:27
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023 added
2023-09-06 11:12
SI 2023/958 – The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 has been added.
2023-07-18 13:37
The Statutory Instrument for The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 has been added.
2023-07-11 11:56
The Customs (Tariff and Miscellaneous Amendments) Regulations 2023 Added
2023-06-19 00:15
Notices made under The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 has been added.
2023-02-27 13:22
Updated with a link to tariffs
2023-02-03 14:41
‘SI 2022/1312 – The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022’ has been added.
2022-12-07 17:18
Updated with: SI 2022 / 1286 The Customs (Tariff and Miscellaneous Amendments) Regulations 2022
2022-09-23 14:05
Added SI 2022/980 The Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 and SI 2022/981 The Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022
2022-08-10 16:41
Added multiple links.
2022-04-28 11:00
Updated with: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018.
2022-03-07 13:15
SI 2022/226 – The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 has been added.
2022-02-09 12:34
SI 2022/109 – The Customs (Amendment) (EU Exit) Regulations 2022 has been added.
2022-01-04 15:12
New tertiary legislation has been added to the “VAT notices that have force of law” section.
2021-12-29 17:42
Added: Reference Documents for The Customs (Import Duty Variation) Regulations 2021
2021-12-17 14:52
Links to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 and The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021 have been added.
2021-12-13 13:06
List of sensitive goods when declaring to inward or outward processing has been added.
2021-12-09 14:29
Links to The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 and The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021 have been added.
2021-12-07 11:00
A link to The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 has been added.
2021-12-02 07:59
A link to The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 has been added.
2021-11-23 08:04
A link to The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2021 has been added.
2021-11-01 16:58
• Reference document for authorised use: eligible goods and authorised uses added
2021-10-21 10:53
A link to the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 has been added.
2021-09-16 15:51
A link to the Customs (Safety and Security Procedures) Regulations 2021 has been added.
2020-12-11 08:43
Statutory Instruments has been updated to include The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020.
2020-09-10 15:52
First published.