Collection

Customs, VAT and Excise regulations in a no-deal Brexit

This collection brings together regulations, explanatory memoranda, accompanying documents and an impact assessment in preparation for day one in a no-deal Brexit.

This collection was withdrawn on 5 February 2020

This page has been withdrawn because the regulations and associated documents it links to were prepared for a no-deal Brexit on 31 January 2020. Each document will be reviewed and updated before 1 January 2021 if needed.

Find more information about UK transition legislation from 1 January 2021.

• From: HM Revenue & Customs
• Published: 27 November 2018
• Last updated: 5 February 2019 — See all updates

Statutory Instruments

Statutory Instruments relating to Brexit

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

• Draft notices to be made in relation to the amendments brought in by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
  • 8 March 2019
  • Guidance

The Cash Controls (Amendment) (EU Exit) Regulations 2019

• Draft notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019
  • 31 January 2019
  • Guidance

The Customs (Export) (EU Exit) Regulations 2019

• Draft notices to be made under The Customs (Export) (EU Exit) Regulations 2019
  • 31 January 2019
  • Guidance

The Customs (Record Keeping) (EU Exit) Regulations 2019

• Draft notices to be made under The Customs (Records) (EU Exit) Regulations 2019
  • 31 January 2019
  • Guidance

The Customs (Import Duty) (EU Exit) Regulations 2018

• Air transport costs to be included in the customs value
  • 27 November 2018
  • Statutory guidance
• Fresh fruit and vegetables under Method 4 valuation
  • 26 January 2021
  • Statutory guidance
• List of goods applicable to oral and by conduct declarations
  • 13 December 2022
  • Statutory guidance
• Draft notices to be made under The Customs (Import Duty) (EU Exit) Regulations 2018
  • 12 August 2019
  • Guidance
• Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
  • 7 May 2019
  • Guidance

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

• Reference document for authorised use: eligible goods and authorised uses
  • 30 September 2024
  • Statutory guidance
• Draft notices to be made under The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
  • 30 November 2018
  • Guidance
• Notices Made Under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
  • 21 December 2018
  • Guidance

Impact assessments

• HMRC impact assessment for VAT and services if the UK leaves the EU without a deal
  • 27 March 2019
  • Impact assessment
• HMRC impact assessment for the VAT treatment of low value parcels
  • 25 February 2019
  • Impact assessment
• HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal
  • 7 October 2019
  • Impact assessment

Published 27 November 2018
Last updated 5 February 2019 + show all updates

1. 5 February 2019

   SI 2019/175 - The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations 2019 added to this collection.

2. 31 January 2019

   Nine customs Statutory Instruments have been laid to make necessary amendments to current UK legislation. They cover customs procedures in the areas of: exports, Safety and Security, EORI, customs records, Cash Controls, Intellectual Property Rights, penalties and Mutual Assistance.

3. 30 January 2019

   Statutory Instrument The Customs Safety and Security (Penalty) Regulations 2019 has been added.

4. 24 January 2019

   The following 2 Statutory Instruments have been added: SI 2019/91 - The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 and SI 2019/105 - The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019

5. 23 January 2019

   Customs Statutory Instrument 2019/47 The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019 has been added to this collection.

6. 22 January 2019

   The following 3 Statutory Instruments have been added: SI 2019/59 - The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019, SI 2019/60 - The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 and SI 2019/73 - The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019.

7. 17 January 2019

   Statutory Instrument 2019/43 - The Value Added Tax (Finance) (EU Exit) Order 2019 has been added to the collection page.

8. 15 January 2019

   The following 3 Statutory Instruments have been added, SI 2019/13 – The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019, SI 2019/14 – The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 and SI 2019/15 – The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019.

9. 18 December 2018

   Statutory Instrument 2018/1376 - The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 added to this collection.

10. 4 December 2018

    A new HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal has been published.

11. 27 November 2018

    First published.