Impact assessment

HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal

Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

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It is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

While the government expects the negotiations to produce a mutually beneficial outcome, it is prudent for both government and businesses to make contingency plans for a ‘no deal’ scenario, in which the UK leaves the EU without a negotiated customs arrangement.

Published 4 December 2018