Safety & Security

EXPLANATORY MEMORANDUM TO THE CUSTOMS SAFETY AND SECURITY PROCEDURES (EU EXIT) REGULATIONS 2019 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the European Union (Withdrawal) Act 2018 to ensure that, in the event of the United Kingdom (UK) leaving the European Union (EU) without a negotiated deal, the UK […]

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Registration and Records

These Regulations are made by the Treasury and make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Regulation 3 imposes a duty on a person who is subject to a Customs obligation (as […]

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Export Regulations

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 provides for citation and commencement and interpretation of terms used in these Regulations. These Regulations will be brought into force in relation […]

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Import Duty Regulations

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 provides for citation and commencement and definitions used in the Regulations. The Regulations will be brought into force in relation to approvals […]

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Special Procedures

EXPLANATORY MEMORANDUM TO THE CUSTOMS (SPECIAL PROCEDURES AND OUTWARD PROCESSING) (EUEXIT) REGULATIONS 2018 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the Taxation (Cross-border rade) Act 2018 (TCTA) to create a new standalone Customs regime following the United Kingdom’s (UK) exit from the European Union (EU). In […]

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Customs Transit Procedure

EXPLANATORY MEMORANDUM TO THE CUSTOMS TRANSIT PROCEDURES (EU EXIT) REGULATIONS 2018 2018 No. 1258 2. Purpose of the instrument 2.1 This instrument forms part of the legislation to be made under the Taxation (Crossborder Trade) Act 2018 (TCTA) to create a new standalone Customs regime following the United Kingdom’s (UK) exit from the European Union […]

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Trade Statistics

EXPLANATORY MEMORANDUM TO THE STATISTICS OF TRADE (AMENDMENT ETC) (EU EXIT) REGULATIONS 2018 2018 No. 2. Purpose of the instrument 2.1 The purpose of this instrument is to amend European Union (EU) regulations which  are being brought into force in the United Kingdom (UK) by the EU Withdrawal Act, to ensure that UK legislation is […]

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Accounting Procedure Import VAT

EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (ACCOUNTING PROCEDURES FOR IMPORT VAT FOR VAT REGISTERED PERSONS AND AMENDMENT) (EU EXIT) REGULATIONS 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (“HMRC”) on behalf of Her Majesty’s Treasury (“the Treasury”) and is laid before the House of Commons by Command of Her […]

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Personal Reliefs

EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX AND EXCISE PERSONAL RELIEFS (SPECIAL VISITORS AND GOODS PERMANENTLY IMPORTED) (AMENDMENT) (EU EXIT) REGULATIONS 2019 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (“HMRC”) on behalf of Her Majesty’s Treasury (“the Treasury”) and is laid  before the House of Commons by Command […]

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VAT Transitional

The Regulations make a number of transitional provisions to deal with some of the issues that will arise when amendments are made to primary value added tax law (“VAT”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”). Regulation 1 provides for the commencement […]

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VAT Disclosure Information

EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (DISCLOSURE OF INFORMATION RELATING TO VAT REGISTRATION) (EU EXIT) REGULATIONS 2018 2018 No. 1228 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (‘HMRC’) and is laid before the House of Commons by Command of Her Majesty. 2. Purpose of the instrument 2.1 This […]

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VAT Postal Packs

EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (POSTAL PACKETS AND AMENDMENT) (EU EXIT) REGULATIONS 2018 2018 No. 1376 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue and Customs (“HMRC”) on behalf of both the Commissioners for Revenue and Customs (“the Commissioners”) and the Treasury and is laid before the House of Commons […]

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UK No Deal Pack for Business [Dec 2018]

Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website Contact McMahon Legal  Share this article

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New Customs and Trade Acts

New UK Taxation (Cross-Border Trade) Act The core EU customs code is based on EU wide directly applicable regulations. The EU has exclusive competence in relation to customs. The UK Taxation (Cross-Border Trade) Act provides legislation to replace the EU customs legislation and framework. It is intended to be put in force on Brexit Day. […]

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Tariff Issues (Post-Brexit)

Customs Tariff The amount of duty applicable will be determined in accordance with the customs tariff. This will be provided for and established by Treasury Regulations, maintaining a Customs Tariff. The system used will continue to be in accordance with the World Customs Organization’s Harmonized Systems. The Customs Tariff will be in accordance with those […]

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Customs Administration (Post-Brexit)

AEO and Trusted Traders Businesses and persons may appoint and use a customs agent to act on his behalf. A direct agent acts in the name of the importer. An indirect agent acts in his own name. The appointment of an agent must be notified to HMRC in accordance with HMRC regulations. There is provision […]

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VAT and Excise (Post-Brexit)

Value Added Tax Changes are made to value-added tax legislation conditional on the outcome of Brexit negotiations. The following provisions are accordingly subject to the ultimate outcome and the position that applies after Brexit. Value-added tax law is amended to disapply the concept of an intra-EU acquisition, which is the supply of goods between businesses […]

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Exports (Post-Brexit)

Export goods must be presented to customs. Regulations are to provide  in detail as to how exports are to be notified. Regulations may be made in relation to the operation of the export procedures. They are largely a mirror image of the equivalent import procedures.  A declaration will be required by the exporter. Certain c […]

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Declaration and Entry (Post-Brexit|)

Declaration Presentation and Release Presentation to customs means that the goods have been presented to customs on import. A customs officer is notified the goods have been imported. In other cases, they may be deemed presented. Generally, goods must be declared within a specified time after the presentation. HMRC may make regulations requiring customs declarations […]

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UK Trade Remedies (Post-Brexit)

Subsidies and Remedies Goods are deemed dumped if they are imported into the UK at the price which is lower than the price of goods that are being sold in the exporter domestic market ( normal value). There are exceptions where the exporter does not sell to the domestic market or there are distortions in […]

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Goods Transition (Mar 2018 Draft)

Separation provisions Articles 36 – 120 of the draft Withdrawal Agreement cover ‘separation issues’ that were not fully agreed upon during the Phase 1 negotiations. In brief, these relate to processes in a variety of areas that may be ongoing when the transition period ends The below provisions set out how these ‘ongoing processes’ will […]

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Future Partnership Proposal (Oct 2017)

Future Partnership Paper and Proposed Transition The UK Government has set out in its Future Partnership paper, the proposed implementation period allowing businesses and people to adjust to the new customs relationship. This could involve a continued close association with the EU Customs Union or a new and time-limited customs union between the UK and […]

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UK Proposals on Customs (August 2017)

A highly streamlined customs arrangement The UK proposes two broad approaches to its future customs relationship with the EU in its August 2017 paper on future customs arrangements. They were Highly streamlined customs arrangement. A new customs partnership. Outside the EU Customs Union, the UK proposes to fix its own customs arrangements and laws. International […]

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Trade Remedies UK No Deal Notes

Purpose The purpose of this notice is to alert UK businesses to the government’s intention to establish an independent trade remedies system by the time the UK exits the EU which will be operated by the UK Trade Remedies Authority (TRA), a new arm’s length body to investigate complaints of unfair trading practices and unforeseen […]

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Trading with EU UK No Deal Notes

Purpose The purpose of this notice is to inform businesses of the implications for the trade in goods between the UK and EU countries and the actions they may want to now consider taking to mitigate the potential impacts in the event that the UK leaves the EU on 29 March 2019 with no agreement […]

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Customs Classification UK No Deal Notes

Classifying your goods in the UK Trade Tariff Purpose This technical notice is one of a series which covers the movement of goods between the UK and the EU following EU exit. It should be read alongside Trading with the EU if there’s no Brexit deal and Trade Agreement Continuity. In the unlikely event that […]

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