Policy paper

The Customs (Modification and Amendment) (EU Exit) Regulations 2020

This tax information and impact note is about a number of legislative changes that will allow customs procedures to operate appropriately at the end of the transition period.

From:
HM Revenue & Customs
Published
24 December 2020

Documents

The Customs (Modification and Amendment) (EU Exit) Regulations 2020

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Details

This measure introduces a number of legislative changes that will allow customs procedures to operate appropriately at the end of the transition period. This includes:

  • Measures providing for how goods located in NI are to be treated when the separation provisions of the UK’s EU Withdrawal Agreement cease to apply.
  • Customs duty relief arrangements for duty chargeable in NI, or where goods return to the UK after repair or modification in another country with which the UK has a trade agreement.
  • Enabling overseas businesses to obtain approval for duty deferment on the provision of a guarantee from a UK financial institution or provider.
Published 24 December 2020

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