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 […]

Read More

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 […]

Read More

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 […]

Read More

Accounting For 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 […]

Read More

Export Declarations Data Set (Post-Brexit)

Draft Notices to be Made UnderThe Customs (Export) (EU Exit) Regulations 2019 This document provides the draft text for the notices that will be made under The Customs (Export) (EU Exit) Regulations 2019. The text covers a number of different notices and is set out according to the chronological order of the regulations that provide […]

Read More