Customs
Updated 5 November 2019
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Position on continued exchange of direct tax information between the UK and San Marino, Liechtenstein, Switzerland, Monaco and Andorra in the event that the UK leaves the European Union without a deal
Description
If the UK leaves the European Union without a deal which provides for a transition period, the UK will no longer be covered by the Agreements between the European Community and these jurisdictions providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, as amended. The UK currently relies on these Agreements as the legal basis to exchange direct tax information with San Marino, Liechtenstein, Switzerland, Monaco and Andorra. The UK has written to San Marino, Liechtenstein, Switzerland, Monaco and Andorra to inform them that UK intends to continue exchanging direct tax information with these jurisdictions under the OECD Convention on Mutual Administrative Assistance in Tax Matters in the event of a no deal scenario.
Will this agreement or arrangement be in place in a no-deal scenario?
Will be in Place
Additional Comments
The UK, San Marino, Liechtenstein, Switzerland, Monaco and Andorra have already ratified the relevant OECD Convention on Mutual Administrative Assistance in Tax Matters. With regard to the position on continued exchange of direct tax information between the UK and EU member states in the event that the UK leaves the European Union without a deal, the UK will no longer be covered by the European Directive on Administrative Cooperation in the Field of Direct Taxation 2011/16 as the legal basis to exchange direct tax information with EU member states. The UK has written to all member states to inform them that UK intends to continue exchanging direct tax information with them under the OECD Convention on Mutual Administrative Assistance in Tax Matters in the event of a no deal scenario. The UK and the EU member states have already ratified the relevant OECD Convention on Mutual Administrative Assistance in Tax.
Lead Department
HMRC
Country
Andorra, Liechtenstein, Monaco, San Marino, Switzerland
UK-Canada Customs Cooperation and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Engagement ongoing
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
Canada
Source
- Agreement between the European Community and Canada on customs cooperation and mutual assistance in customs matters
UK-China Authorised Economic Operators MRA
Description
This agreement allows Authorised Economic Operators (AEOs) accredited traders from the UK to benefit from customs facilitation measures in third countries, and promotes international relations/trade with the third country partner as it facilitates their AEO(s) traders at our border.
Will this agreement or arrangement be in place in a no-deal scenario?
Expected to be in Place
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the mutual recognition agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
China
Source
- EU China decision on AEO Mutual Recognition
UK-China Customs Cooperation and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Expected to be in Place
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
China
Source
- Agreement between the European Community and the Government of the Peoples Republic of China on cooperation and mutual administrative assistance in customs matters
UK-India Customs Cooperation and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Engagement ongoing
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
India
Source
- Agreement between the European Community and the Republic of India on customs cooperation and mutual administrative assistance in customs matters
UK-Japan Authorised Economic Operators MRA
Description
This agreement allows Authorised Economic Operators (AEOs) accredited traders from the UK to benefit from customs facilitation measures in third countries, and promotes international relations/trade with the third country partner as it facilitates their AEO(s) traders at our border.
Will this agreement or arrangement be in place in a no-deal scenario?
Expected to be in place
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk.
Lead Department
Her Majesty’s Revenue and Customs
Country
Japan
Source
- EU Japan decision on AEO mutual recognition
UK-Japan Customs and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Expected to be in place
Additional Comments
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement. For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
Japan
Source
- Agreement between the European Community and the Government of Japan on cooperation and mutual administrative assistance in customs matters
UK-New Zealand Customs Cooperation and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Will be in place
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
New Zealand
Source
- Agreement between the EU and New Zealand on customs cooperation and Administrative Assistance
UK-Republic of Korea Customs Cooperation and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Engagement ongoing
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
South Korea
Source
- Agreement between the European Community and the Republic of Korea on cooperation and mutual administrative assistance in customs matters
UK-United States Authorised Economic Operators MRA
Description
This agreement allows Authorised Economic Operators (AEOs) accredited traders from the UK to benefit from customs facilitation measures in third countries, and promotes international relations and trade with the third country partner as it facilitates their AEO(s) traders at our border.
Will this agreement or arrangement be in place in a no-deal scenario?
Engagement ongoing
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the mutual recognition agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
United States
Source
- Decision 2012: regarding mutual recognition of the Customs-Trade Partnership Against Terrorism program in the United States and the Authorised Economic Operators programme of the European Union
UK-United States Customs and Mutual Administrative Assistance
Description
This agreement provides a framework for cooperation between the customs authorities to ensure the proper application of Customs law. It also provides a legal basis for intelligence sharing and cooperation in customs enforcement.
Will this agreement or arrangement be in place in a no-deal scenario?
Engagement ongoing
Additional Comments
For further information please contact Her Majesty’s Revenue and Customs (HMRC). If you already have a nominated contact at HMRC, please direct your questions to them. If you do not, and have a specific query about the Customs-Cooperation and Mutual Administrative Assistance Agreement, please contact euexit.stakeholders@hmrc.gsi.gov.uk
Lead Department
Her Majesty’s Revenue and Customs
Country
United States
Source
- Agreement between the European Community and the United States of America on customs cooperation and mutual assistance in customs matters
DEFINITION OF CATEGORIES
Will be in Place
Agreement ready to enter into force on day one of exit, or only administrative or domestic implementation steps outstanding in order for agreement to enter into force on day one.
Expected to be in Place
Agreement on track to be in place for day one, and may have been initialled or agreed in principle, but some steps, such as signature or ratification, remain outstanding.
Engagement Ongoing
Discussions are ongoing with the third country.
Not Expected to be in Place
Existing obstacle(s) to the finalisation of text, signature, or ratification that is unlikely to be overcome in time for day one entry into force.
Will Not be in Place
Not possible to conclude for day one. In some cases, the agreement will nonetheless be in place shortly after day one.