Collection

Customs, VAT and Excise regulations if the UK leaves the EU without a deal

This collection brings together regulations, explanatory memoranda, and an impact assessment in preparation for day 1, if the UK leaves the EU with no deal.

Read about the Withdrawal Agreement and Statutory Instruments relating to EU Exit.

Statutory Instruments

Statutory Instruments relating to EU Exit

The Cash Controls (Regulation (EC) No 1889/2005) (Amendment) (EU Exit) Regulations 2019

The Customs (Export) (EU Exit) Regulations 2019

The Customs (Record Keeping) (EU Exit) Regulations 2019

The Customs (Import Duty) (EU Exit) Regulations 2018

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

The Customs Transit Procedure (EU Exit) Regulations 2018

The Taxation (Cross-border Trade) Act 2018

Impact assessments

Published 27 November 2018
Last updated 5 February 2019 + show all updates
  1. SI 2019/175 - The 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. They 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 The Customs Safety and Security (Penalty) Regulations 2019 has been added.
  4. The following 2 Statutory Instruments have been added: SI 2019/91 - The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 and SI 2019/105 - The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019
  5. Customs Statutory Instrument 2019/47 The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019 has been added to this collection.
  6. The following 3 Statutory Instruments have been added: SI 2019/59 - The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, SI 2019/60 - The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 and SI 2019/73 - The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019.
  7. Statutory Instrument 2019/43 - The Value Added Tax (Finance) (EU Exit) Order 2019 has been added to the collection page.
  8. The following 3 Statutory Instruments have been added, SI 2019/13 – The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019, SI 2019/14 – The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 and SI 2019/15 – The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019.
  9. Statutory Instrument 2018/1376 - The 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.