Policy paper
The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No.2) Regulations 2021 and The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021
This tax information and impact note is about measures to extend staged customs controls, remove restrictions and make changes for VAT registered businesses for goods in Ireland or, where applicable, Northern Ireland before they're imported into Great Britain.
Documents
Details
These measures extend staged customs controls for goods that are in Ireland or, where applicable, Northern Ireland immediately before their importation into Great Britain (England, Scotland and Wales).
Changes have also been made to make sure that VAT registered businesses using staged customs controls still have to account for import VAT as appropriate in the VAT return for the period in which the import takes place.
Published 16 December 2021