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Customs, VAT and excise regulations for a no-deal Brexit

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The following three sets of regulations have been added to the government’s collection of secondary legislation made in preparation for the UK leaving the EU without a deal:

The following three sets of regulations have been added to the government’s collection of secondary legislation made in preparation for the UK leaving the EU without a deal:

  • The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations, SI 2019/13, remove inapplicable references to the EU and to its legislation, replacing them with appropriate domestic equivalents, and omit parts of the principal regulation relating to intra-EU movements of excise goods. These omissions mean that certain categories of excise transaction, such as distance selling, will no longer be possible following the UK’s exit from the EU. The regulations also incorporate details of information required in the accompanying documentation for movements of excise goods in duty suspension.
  • The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations, SI 2019/14, make mainly housekeeping amendments to various other pieces of legislation, removing references to EU concepts and terminology that will no longer apply when the UK leaves the EU.
  • The Excise Duties (Miscellaneous Amendments) (EU Exit) (No 2) Regulations, SI 2019/15, as above, also makes mainly housekeeping amendments to various other pieces of legislation.

See bit.ly/2DYkIgl.

Issue: 1427
Categories: News , Indirect taxes , VAT
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