Policy paper
UK Transition: The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
This tax information and impact note is about legislative changes that will allow customs procedures to continue operating efficiently at the end of the transition period.
Documents
Details
Businesses and intermediaries importing or exporting goods through Great Britain (GB) border locations that do not have existing customs control systems, border location operators, carriers and hauliers involved in the movement of such goods, and travellers carrying goods in accompanied baggage.
Published 29 January 2021