Category Archives: UK Customs Code (Post Brexit)
UK Global Tariff 2021
This is the proposed UK global tariff to apply from 2021. It sets out the rates that would apply to imports from the EU to GB in the event of a no deal exit on 31st December 2020. It is also available online here ...
Geting Help with Customs (UK Guidance)
Get someone to deal with customs for you How you can hire a person or business to deal with customs for you. Published 12 January 2019 Last updated 10 July 2020 — see all updates From: HM Revenue & Customs ...
General Info on Preparation for Traders
Get your business ready to move goods to the EU or Common Transit countries Find out what you need to do to prepare your business to move goods using Union and Common Transit. Published 12 August 2019 Last updated 30 ...
UK 2021 Transitional Proposals
Government accelerates border planning for the end of the Transition Period Border controls for EU goods imported into Great Britain will be introduced at the end of Transition Period in stages to give businesses ...
New Customs and Trade Acts
New UK Taxation (Cross-Border Trade) Act The core EU customs code is based on EU wide directly applicable regulations. The EU has exclusive competence in relation to customs. The UK Taxation (Cross-Border Trade) Act ...
Tariff Issues (Post-Brexit)
Customs Tariff The amount of duty applicable will be determined in accordance with the customs tariff. This will be provided for and established by Treasury Regulations, maintaining a Customs Tariff. The system used ...
Customs Administration (Post-Brexit)
AEO and Trusted Traders Businesses and persons may appoint and use a customs agent to act on his behalf. A direct agent acts in the name of the importer. An indirect agent acts in his own name. The appointment of an ...
VAT and Excise (Post-Brexit)
Value Added Tax Changes are made to value-added tax legislation conditional on the outcome of Brexit negotiations. The following provisions are accordingly subject to the ultimate outcome and the position that ...
Exports (Post-Brexit)
Export goods must be presented to customs. Regulations are to provide in detail as to how exports are to be notified. Regulations may be made in relation to the operation of the export procedures. They are largely a ...
Declaration and Entry (Post-Brexit|)
Declaration Presentation and Release Presentation to customs means that the goods have been presented to customs on import. A customs officer is notified the goods have been imported. In other cases, they may be ...
Safety & Security
EXPLANATORY MEMORANDUM TO THE CUSTOMS SAFETY AND SECURITY PROCEDURES (EU EXIT) REGULATIONS 2019 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the European ...
Registration and Records
These Regulations are made by the Treasury and make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an ...
Export Regulations
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 ...
Import Duty Regulations
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 provides ...
Special Procedures
EXPLANATORY MEMORANDUM TO THE CUSTOMS (SPECIAL PROCEDURES AND OUTWARD PROCESSING) (EUEXIT) REGULATIONS 2018 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the Taxation ...
Customs Transit Procedure
EXPLANATORY MEMORANDUM TO THE CUSTOMS TRANSIT PROCEDURES (EU EXIT) REGULATIONS 2018 2018 No. 1258 2. Purpose of the instrument 2.1 This instrument forms part of the legislation to be made under the Taxation ...
Trade Statistics
EXPLANATORY MEMORANDUM TO THE STATISTICS OF TRADE (AMENDMENT ETC) (EU EXIT) REGULATIONS 2018 2018 No. 2. Purpose of the instrument 2.1 The purpose of this instrument is to amend European Union (EU) regulations which ...
Accounting Procedure Import VAT
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (ACCOUNTING PROCEDURES FOR IMPORT VAT FOR VAT REGISTERED PERSONS AND AMENDMENT) (EU EXIT) REGULATIONS 1. Introduction 1.1 This explanatory memorandum has been prepared by ...
Personal Reliefs
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX AND EXCISE PERSONAL RELIEFS (SPECIAL VISITORS AND GOODS PERMANENTLY IMPORTED) (AMENDMENT) (EU EXIT) REGULATIONS 2019 1. Introduction 1.1 This explanatory memorandum has ...
VAT Transitional
The Regulations make a number of transitional provisions to deal with some of the issues that will arise when amendments are made to primary value added tax law (“VAT”) in consequence of, or otherwise in connection ...
VAT Disclosure Information
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (DISCLOSURE OF INFORMATION RELATING TO VAT REGISTRATION) (EU EXIT) REGULATIONS 2018 2018 No. 1228 1. Introduction 1.1 This explanatory memorandum has been prepared by Her ...
VAT Postal Packs
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (POSTAL PACKETS AND AMENDMENT) (EU EXIT) REGULATIONS 2018 2018 No. 1376 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue ...
New Customs and Trade Acts
New UK Taxation (Cross-Border Trade) Act The core EU customs code is based on EU wide directly applicable regulations. The EU has exclusive competence in relation to customs. The UK Taxation (Cross-Border Trade) Act ...
Tariff Issues (Post-Brexit)
Customs Tariff The amount of duty applicable will be determined in accordance with the customs tariff. This will be provided for and established by Treasury Regulations, maintaining a Customs Tariff. The system used ...
Customs Administration (Post-Brexit)
AEO and Trusted Traders Businesses and persons may appoint and use a customs agent to act on his behalf. A direct agent acts in the name of the importer. An indirect agent acts in his own name. The appointment of an ...
VAT and Excise (New UK Code)
Value Added Tax Changes are made to value-added tax legislation conditional on the outcome of Brexit negotiations. The following provisions are accordingly subject to the ultimate outcome and the position that ...
Exports (Post-Brexit)
Export goods must be presented to customs. Regulations are to provide in detail as to how exports are to be notified. Regulations may be made in relation to the operation of the export procedures. They are largely a ...
Declaration and Entry (Post-Brexit|)
Declaration Presentation and Release Presentation to customs means that the goods have been presented to customs on import. A customs officer is notified the goods have been imported. In other cases, they may be ...
UK Trade Remedies (Post-Brexit)
Subsidies and Remedies Goods are deemed dumped if they are imported into the UK at the price which is lower than the price of goods that are being sold in the exporter domestic market ( normal value). There are ...