Customs, VAT and Excise UK transition legislation from 1 January 2021
This collection brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition.
These pages bring together new Statutory Instruments (SIs) laid Autumn 2020 and SIs which were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021, subject to amendment in some cases to ensure they reflect the withdrawal agreement and deliver what is required for the end for the transition period.
Primary legislation
Customs and Excise Management Act 1979
Taxation (Cross Border Trade) Act 2018
European Union (Withdrawal) Act 2018
Taxation (Post-transition Period) Act 2020
Impact assessments
HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal
HMRC impact assessment for VAT and services if the UK leaves the EU without a deal
Tax information and impact notes
Tax information and impact notes
Statutory Instruments
Customs
The Customs (Modification and Amendment) (EU Exit) Regulations 2020
The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020
The Customs (Amendment) (EU Exit) Regulations 2020
The Customs (Northern Ireland) (EU Exit) Regulations 2020
The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020
The Customs Safety and Security Procedures (EU Exit) Regulations 2020
The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
The Customs (Transitional) (EU Exit) Regulations 2020
The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020
SI 2019/1219 - The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019
SI 2019/712 - The Cash Controls (Amendment) (EU Exit) Regulations 2019
SI 2019/715 - The Customs Safety and Security Procedures (EU Exit) Regulations 2019
The Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019
The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
SI 2019/121 - The Customs Safety and Security (Penalty) Regulations 2019
SI 2019/487 - The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
SI 2019/385 - The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
SI 2019/148 - The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019
SI 2019/140 - The Customs (Consequential Amendments) (EU Exit) Regulations 2019
SI 2019/113 - The Customs (Records) (EU Exit) Regulations 2019
SI 2019/108 - The Customs (Export) (EU Exit) Regulations 2019
SI 2019/47 - The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019
SI 2018/1260 - The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018
SI 2018/1258 - The Customs Transit Procedures (EU Exit) Regulations 2018
SI 2018/1249 - The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
SI 2018/1248 - The Customs (Import Duty) (EU Exit) Regulations 2018
The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2018
VAT
The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020
The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020
SI 2019/73 - The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019
Excise
The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
SI 2019/1216 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019
SI 2019/474 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019
SI 2019/15 - The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019
SI 2019/14 - The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019
Tariff Statutory Instruments and reference documents
The Customs Tariff (Establishment) (EU Exit) Regulations 2020
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
Reference Document for Temporary Admission: Eligible Goods and Conditions for Relief
Reference Document for Northern Ireland Personal Property Relief
Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
The Trade Preference Scheme (EU Exit) Regulations 2020
The Customs (Import Duty Variation) (EU Exit) Regulations 2020
Customs notices and directions that have the force of law
- Notices to be made under the Control of the Movement of Goods Regulations 1984
- Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
- Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019
- Notices to be made under The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
- Special Directions made under section 30 of the Customs and Excise Management Act 1979
- Notices to be made under The Customs Transit Procedures (EU Exit) Regulations 2018
- Notices to be made under the Taxation (Cross-border Trade) Act 2018
- Notices to be made under the Customs (Northern Ireland) (EU Exit) Regulations 2020
- Notices to be made under The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
- Notices to be made under the The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
- Special direction made under section 77 of the Customs and Excise Management Act 1979
- Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020
- Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
- Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices to be made under the Customs (Export) (EU Exit) Regulations 2019
- Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
- Notice to be made under the Customs (Transitional) (EU Exit) Regulations 2020
- Notice to be made under the Customs Safety and Security Procedures (EU Exit) Regulations 2020
- Notices made under The Customs (Transitional Arrangements) (EU Exit) Regulations 2020
- Notice to be made under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- Notices to be made under the Customs (Import Duty) (EU Exit) Regulations 2018
- Notice to be made under the Customs (Records) (EU Exit) Regulations 2019
VAT notices that have force of law
Last updated 31 December 2020 + show all updates
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'Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020' has been added to this collection.
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Customs notices and directions that have the force of law has been updated to include 'Notices to be made under the Control of the Movement of Goods Regulations 1984', 'Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020', 'Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019'.
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Tariff Statutory Instruments and reference documents section has been updated to add Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 1, part 2, part 3, and part 4.
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Customs notices and directions that have the force of law has been updated to include 'Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019', 'Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019', 'Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018', 'Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019', 'Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020'.
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Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.
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Statutory Instruments has been updated to add 'The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020', 'The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020', and 'The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020'.
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The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 has been added, also added links to primary legislation and SIs that were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021.
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Tariff Statutory Instruments and reference documents has been updated to remove Reference Document for relief for goods processed in Northern Ireland and returned to Great Britain or the Isle of Man.
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Statutory Instruments has been updated to include 'The Customs (Northern Ireland) (EU Exit) Regulations 2020'.
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Three new Reference Documents added.
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Statutory Instruments has been updated to include the Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 and the Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020.
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Statutory Instruments has been updated to include The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 and The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.
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Statutory Instruments has been updated to include The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020.
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Statutory Instruments has been updated to include The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020.
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Statutory Instruments has been updated to include The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020.
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There has been an update under the heading Statutory Instruments, to include a link to The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020.
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First published.