Tax Information and Impact Note for the UK Tariff 2019
This Tax Information and Impact Note sets out the rules governing the classification of goods if the UK leaves the EU without an agreement.
Documents
Details
This document assesses the impact of the package of statutory instruments that will establish and give effect to a UK tariff. These instruments will set out the rules governing the classification of goods, and contain rules for determining the amount of duty applicable to those goods in the event that the UK leave the EU without an agreement.