Statutory guidance

Statutory Instruments relating to Brexit

Statutory Instruments relating to Customs, Excise and VAT and Brexit.

Documents

Details

Regulations and legislation guidance necessary to ensure the UK’s Customs, VAT and Excise regimes will function in a no-deal Brexit.

Published 27 November 2018
Last updated 24 October 2019 + show all updates
  1. SI 2019/1380 The Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 has been added.
  2. SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 has been added.
  3. SI 2019/1307 - The Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 has been added.
  4. Statutory Instruments for The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 and The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019 have now been laid before Parliament and published on the Legislation website.
  5. Statutory Instruments for The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019, The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 and The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 have now been laid before Parliament and published on the Legislation website.
  6. Statutory Instruments for The Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019 and The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019 have now been laid before Parliament and published on the Legislation website.
  7. These SIs were re-laid under an affirmative procedure 28 March 2019: The Cash Controls (Amendment) (EU Exit) Regulations 2019 The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019 The Customs Safety and Security Procedures (EU Exit) Regulations 2019
  8. a link to The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019 has been added.
  9. 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.
  10. 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.
  11. 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'.
  12. First published.