HM Treasury has laid four sets of amending regulations making further provision for VAT, customs and excise duties in a no-deal Brexit.
The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations, SI 2019/1214, amend certain references in relation to collective investment schemes and revoke transitional provisions for VAT refunds and fulfilment houses in consequence of the deferral of exit day to 31 October. They also make transitional provisions for VAT MOSS claims after Brexit. This is the third of three sets of VAT ‘miscellaneous amendments’ regulations, made under the Taxation (Cross-border Trade) Act 2018 and coming into force on a date to be specified in a separate Treasury order.
The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations, SI 2019/2015, make small changes to customs legislation, including: banana weighing and certification; import duty and excise duty guarantees; declarations by non-business travellers; declarations in relation to pleasure craft and private aircraft; rights of appeal and review in relation to matters such as authorised economic operator approvals; and consequential amendments to other customs secondary legislation. These regulations are made under the Taxation (Cross-border Trade) Act 2018 and will come into force on a date to be specified in a separate Treasury order.
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No 4) Regulations, SI 2019/1216, make changes to excise legislation for a no-deal Brexit, most of which will come into force on a date to be specified in a separate Treasury order. The changes include: suspension of the EU track and trace system for tobacco products pending introduction of a stand-alone UK system and introduction of a 6-month grace period for the provision of guarantees to defer excise duty on imported tobacco products; modification of EU law relating to expiry of rural fuel duty reliefs; and allowing registered consignors to make duty-suspended movements of excise goods, including certain hydrocarbon fuels. This is the fifth of five sets of ‘miscellaneous amendments’ regulations relating solely to excise duties after Brexit.
The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations, SI 2019/1221, specify the types of data HMRC can require overseas suppliers to provide in connection with liability for import VAT on goods they send to the UK in postal packets after Brexit. The regulations will come into force on a day to be appointed by a separate Treasury order.
HM Treasury has laid four sets of amending regulations making further provision for VAT, customs and excise duties in a no-deal Brexit.
The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations, SI 2019/1214, amend certain references in relation to collective investment schemes and revoke transitional provisions for VAT refunds and fulfilment houses in consequence of the deferral of exit day to 31 October. They also make transitional provisions for VAT MOSS claims after Brexit. This is the third of three sets of VAT ‘miscellaneous amendments’ regulations, made under the Taxation (Cross-border Trade) Act 2018 and coming into force on a date to be specified in a separate Treasury order.
The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations, SI 2019/2015, make small changes to customs legislation, including: banana weighing and certification; import duty and excise duty guarantees; declarations by non-business travellers; declarations in relation to pleasure craft and private aircraft; rights of appeal and review in relation to matters such as authorised economic operator approvals; and consequential amendments to other customs secondary legislation. These regulations are made under the Taxation (Cross-border Trade) Act 2018 and will come into force on a date to be specified in a separate Treasury order.
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No 4) Regulations, SI 2019/1216, make changes to excise legislation for a no-deal Brexit, most of which will come into force on a date to be specified in a separate Treasury order. The changes include: suspension of the EU track and trace system for tobacco products pending introduction of a stand-alone UK system and introduction of a 6-month grace period for the provision of guarantees to defer excise duty on imported tobacco products; modification of EU law relating to expiry of rural fuel duty reliefs; and allowing registered consignors to make duty-suspended movements of excise goods, including certain hydrocarbon fuels. This is the fifth of five sets of ‘miscellaneous amendments’ regulations relating solely to excise duties after Brexit.
The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations, SI 2019/1221, specify the types of data HMRC can require overseas suppliers to provide in connection with liability for import VAT on goods they send to the UK in postal packets after Brexit. The regulations will come into force on a day to be appointed by a separate Treasury order.
