Collection

Customs, VAT and Excise regulations in a no-deal Brexit

This collection brings together regulations, explanatory memoranda, accompanying documents and an impact assessment in preparation for day one in a no-deal Brexit.

This collection was withdrawn on

This page has been withdrawn because the regulations and associated documents it links to were prepared for a no-deal Brexit on 31 January 2020. Each document will be reviewed and updated before 1 January 2021 if needed.

Find more information about UK transition legislation from 1 January 2021.

From:
HM Revenue & Customs
Published
27 November 2018
Last updated
5 February 2019 鈥� See all updates

Statutory Instruments

Statutory Instruments relating to Brexit

皇冠体育app Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

皇冠体育app Cash Controls (Amendment) (EU Exit) Regulations 2019

皇冠体育app Customs (Export) (EU Exit) Regulations 2019

皇冠体育app Customs (Record Keeping) (EU Exit) Regulations 2019

皇冠体育app Customs (Import Duty) (EU Exit) Regulations 2018

皇冠体育app Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Impact assessments

Updates to this page

Published 27 November 2018
Last updated 5 February 2019 show all updates

  1. SI 2019/175 - 皇冠体育app Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations 2019 added to this collection.

  2. Nine customs Statutory Instruments have been laid to make necessary amendments to current UK legislation. 皇冠体育appy cover customs procedures in the areas of: exports, Safety and Security, EORI, customs records, Cash Controls, Intellectual Property Rights, penalties and Mutual Assistance.

  3. Statutory Instrument 皇冠体育app Customs Safety and Security (Penalty) Regulations 2019 has been added.

  4. 皇冠体育app following 2 Statutory Instruments have been added: SI 2019/91 - 皇冠体育app Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 and SI 2019/105 - 皇冠体育app Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019

  5. Customs Statutory Instrument 2019/47 皇冠体育app Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019 has been added to this collection.

  6. 皇冠体育app following 3 Statutory Instruments have been added: SI 2019/59 - 皇冠体育app Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, SI 2019/60 - 皇冠体育app Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 and SI 2019/73 - 皇冠体育app Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019.

  7. Statutory Instrument 2019/43 - 皇冠体育app Value Added Tax (Finance) (EU Exit) Order 2019 has been added to the collection page.

  8. 皇冠体育app following 3 Statutory Instruments have been added, SI 2019/13 鈥� 皇冠体育app Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019, SI 2019/14 鈥� 皇冠体育app Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 and SI 2019/15 鈥� 皇冠体育app Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019.

  9. Statutory Instrument 2018/1376 - 皇冠体育app Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 added to this collection.

  10. A new HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal has been published.

  11. First published.

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