General Requirements Goods leaving the European Union must do so in accordance with the export procedure laid down in customs law. Export formalities apply including the common commercial policy measures and in some ...
The EU Common Customs Tariff The European Unions Common Customs Tariff sets out the rules and the rates of duty applicable to imports into the European Union. The EU Common Customs tariff is a three volume guide ...
Imports into EU State from EU VAT is an EU wide tax. For the most part, the VAT rules encountered in the UK correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and ...
Customs Union The European Union Treaties created a customs union between the member states. It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the ...
Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; the advance provision of information; the report of the arrival of means of transport; the ...
Stages of Import There are six stages in the import process by sea or air in respect of imports from outside the EU; the advance provision of information; the report of the arrival of means of transport; the ...
Internal Transit From the European Union perspective, the transport of goods across the United Kingdom “land bridge” will be undertaken pursuant to the internal transit procedure after Brexit. In contrast to ...
Brexit Risk In the absence of a Withdrawal Agreement, there is a risk that the UK may cease to be a member of the European Union on 29 March 2019 (postponed to 31 January 2020, with a transitional period to effective withdrawal on 31 December 2020) without a transition period. This is a so-called hard Brexit. The ...
Types of Warehouse Customs warehousing is a procedure by which non-EU goods may be stored in EU territory without being subject to import duties. Duty becomes payable when the goods are released into free ...
Brexit Customs Risk After Brexit, the European Union customs laws will no longer apply to the United Kingdom. If there is a transitional period, they will continue to apply until the end of the transitional period. ...
VAT and Brexit In the context of a no deal scenario in which the UK became a third country for VAT purposes the following provisions would apply. There is a distinct possibility that even in a no deal scenario, ...
Outward Processing I Outward processing is a customs procedure which allows goods to be exported out of the EU for processing and then re-imported, with relief granted from import duties on the EU content of the ...
Infringing Goods Goods which infringe intellectual property may not be imported into the EU, released for free circulation, exported, re-exported or placed in a suspensive arrangement. An application can be made to ...
The Customs Tariff The customs tariff of the European Union determines the basis upon which customs obligations arise. The tariff was formerly published in a multi-volume looseleaf form in several volumes reaching ...
Classification of goods for tariff purposes It is essential that importers, exporters and their representatives properly classify goods. The failure to do so can give rise to an unpaid customs debt. This may arise in ...
Interpreting the Customs Tariffs (TARIC) The tariff is interpreted as a legal instrument. The courts interpret the Code in a broadly similar manner to the interpretation of legal documents and legislation generally. ...
Subject Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom Delegations1 will find in the Annex the Political declaration setting out the ...
EU Cohesion Policies A significant amount of EU expenditure is on Cohesion Policies. Cohesion policies have been integral to the EU since the outset. Ireland, in particular, benefited significantly from cohesion ...
Overview: key features of the UK position In our White Paper, we describe these features as ultimately achieving: Principle of autonomy; Each Party to determine its own rulebook and assess whether access to its ...
EU Energy Competence The EU’s competence in the area of energy includes energy policy, the functioning of energy markets, security of supply, energy efficiency and promoting interconnection. The EU competence ...
Market in Energy The directive on the internal market in electricity establishes common rules for the generation, transmission, and distribution of electricity. It sets rules relating to the organization and ...
Single Energy Market The All-Ireland single electricity market is the wholesale electricity market for the island of Ireland. It is regulated jointly by the Commission for Regulation of Utilities in the Republic of ...
Harmonised Market The European Union has made directives with a view to harmonizing the internal markets for natural gas, electricity, and equivalent utilities. The purpose of the legislation is to provide for the ...
General Targets An EU Directive seeks to achieve the Union’s energy efficiency target of 20% by 2020 compared to 1990 levels and to pave the way for further energy efficiency improvements beyond that date. It ...
Household Appliances The EU has made legislation in relation to the publication of information on energy consumption by household appliances. This enables consumers to choose appliances based on energy efficiency. ...
Background The Faroe Islands is archipelago in the North Atlantic, about halfway between Norway and Iceland. It is approximately 320 kilometres from the northwest of Scotland. The population of the Faroe Island is ...
Background Greenland is an autonomous constituent country within the Kingdom of Denmark. Its population is 56,480. It is part of the Danish Realm under the Constitution of Denmark 1953. It has been a Danish colony ...
Background A united Cyprus became independent from the United Kingdom in 1960. Greek and Turkish Cypriots had earlier sought respectively to unite with Greece and Turkey. A Constitution was established which ...
Isle of Man The Isle of Man is not part of the United Kingdom or the European Union. It is neither a member or associated member of the European Union. It did not take part in the Brexit referendum. It is a crown ...
Background Gibraltar is a British overseas territory. It was ceded to the Crown of Great Britain in perpetuity by the Treaty of Utrecht in 1713. Gibraltar comprises approximately 5.8 square kilometres of land and ...
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