Guidance
The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
This Tax Information and Impact Note is about the measures to allow excise goods to be transported between the UK and EU after the end of the transition period.
Documents
Details
This measure ensures that excise procedures can continue to operate efficiently after the end of the transition period.
The measure also makes sure that movements of excise goods that are despatched before the end of the transition period and are still being transported after the end of the transition period can be completed under the current legislation and processes.