Policy paper

Customs Bill: legislating for the UK’s future customs, VAT and excise regimes

This document sets out the government’s plans to legislate for the standalone customs, VAT and excise regimes the UK will need once it leaves the EU.



In the recent publication, ‘Future customs arrangements: a future partnership paper’, the government set out its proposals for an ambitious new customs relationship with the EU and confirmed that, regardless of the outcome of negotiations, the UK would need new customs legislation in place by March 2019.

Later this year, the government will bring a ‘Customs Bill’ before parliament. This document explains the government’s approach to the bill. It sets out how the current customs, VAT and excise regimes operate for cross border transactions, why the bill is necessary, and what the bill will contain.

The government welcomes written submissions on this paper. Please send them to CustomsStakeholders@hmtreasury.gsi.gov.uk. While there is no deadline for providing feedback, responses before 3 November 2017 are encouraged.

Published 9 October 2017