Statutory guidance

Statutory Instruments relating to Brexit

Statutory Instruments relating to Customs, Excise and VAT and Brexit.

• From: HM Revenue & Customs
• Published: 27 November 2018
• Last updated: 24 October 2019 — See all updates

Documents

Customs Statutory Instruments

HTML

VAT Statutory Instruments

HTML

Excise Statutory Instruments

HTML

Details

Regulations and legislation guidance necessary to ensure the UK’s Customs, VAT and Excise regimes will function in a no-deal Brexit.

Published 27 November 2018
Last updated 24 October 2019 + show all updates

1. 24 October 2019

   SI 2019/1380 The Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019 has been added.

2. 15 October 2019

   SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 has been added.

3. 8 October 2019

   SI 2019/1307 - The Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 has been added.

4. 6 September 2019

   Statutory Instruments for The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 and The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019 have now been laid before Parliament and published on the Legislation website.

5. 5 September 2019

   Statutory Instruments for The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019, The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 and The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 have now been laid before Parliament and published on the Legislation website.

6. 21 June 2019

   Statutory Instruments for The Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019 and The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019 have now been laid before Parliament and published on the Legislation website.

7. 28 March 2019

   These SIs were re-laid under an affirmative procedure 28 March 2019: The Cash Controls (Amendment) (EU Exit) Regulations 2019 The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019 The Customs Safety and Security Procedures (EU Exit) Regulations 2019

8. 28 March 2019

   a link to The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019 has been added.

9. 8 March 2019

   We have added links to 4 new SIs: The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019, The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019, The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019.

10. 1 March 2019

    Three VAT Statutory Instruments have been published on Legislation.GOV.UK - The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019, The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) (No.2) Regulations 2019 and The Finance Act 2011, Schedule 23 (Data-gathering Powers) (Amendment) (EU Exit) Regulations 2019.

11. 28 February 2019

    Three more Customs Statutory Instruments have been published on Legislation.GOV.UK site: 'The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019', 'The Customs (Revocation of Retained Direct EU Legislation, etc.) (EU Exit) Regulations 2019' and 'The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019'.

12. 27 November 2018

    First published.