The following instruments bring into force the various regulations and orders that introduce new rules for VAT, customs and excise in the UK from 1 January 2021:
Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations, SI 2020/1641: covering VAT and excise rules;
Customs and Tariff (Appointed Day) (EU Exit) Regulations, SI 2020/1643: covering the regulations which establish the UK’s replacement customs regime;
Excise Duties (Appointed Day) (EU Exit) Regulations, SI 2020/1640: bringing into force various instruments relating to excise duties.
Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations, SI 2020/1495: amending various transitional provisions to enable the UK to meet its obligations under the Withdrawal Agreement, and to revoke provisions that are no longer required.
The following instruments bring into force the various regulations and orders that introduce new rules for VAT, customs and excise in the UK from 1 January 2021:
Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations, SI 2020/1641: covering VAT and excise rules;
Customs and Tariff (Appointed Day) (EU Exit) Regulations, SI 2020/1643: covering the regulations which establish the UK’s replacement customs regime;
Excise Duties (Appointed Day) (EU Exit) Regulations, SI 2020/1640: bringing into force various instruments relating to excise duties.
Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations, SI 2020/1495: amending various transitional provisions to enable the UK to meet its obligations under the Withdrawal Agreement, and to revoke provisions that are no longer required.
