Statutory guidance

Statutory Instruments relating to EU Exit

Statutory Instruments relating to Customs, Excise and VAT and the UK's withdrawal from the EU.



Regulations and legislation guidance necessary to ensure the UK’s Customs, VAT and Excise regimes will function in the event of leaving the EU without a deal.

Published 27 November 2018
Last updated 8 March 2019 + show all updates
  1. We have added links to 4 new SIs: The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019, The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019, The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019.
  2. Three VAT Statutory Instruments have been published on Legislation.GOV.UK - The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019, The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No.2) Regulations 2019 and The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019.
  3. Three more Customs Statutory Instruments have been published on Legislation.GOV.UK site: 'The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019', 'The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019' and 'The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019'.
  4. First published.