Guidance
The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision) (EU Exit) Regulations 2020
This Tax Information and Impact Note is about additional legislative changes to the Customs Transit Procedures.
Documents
Details
The measure includes a variety of different changes in relation to customs and excise duty to ensure the UK maintains an effective system of customs controls at the end of the transition period, including simplifications of customs requirements where appropriate.
Published 16 December 2020