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A summary of the reasonable steps for port operators using the pre-lodgement model to control goods from the EU into Great Britain for frontier operators.
Seeking views on the process for how businesses can make an application for tariff duty suspensions. These suspensions will apply to goods imported into the UK.
First published during the 2019 to 2022 Johnson Conservative government
This tax information and impact note is about changes to seizure in situ rules.
This tax information and impact note is about Northern Ireland steel import duty.
This tax information and impact note is about changes to Customs and Excise review and appeals legislation.
This tax information and impact note is about legislative changes that will allow customs procedures to continue operating efficiently at the end of the transition period.
This Tax Information and Impact Note is about modifications to secondary legislation which details the UK’s rules on the holding and movement of excise goods by businesses.
This tax information and impact note is about how customs duty charges will be calculated and arrangements for relief and repayment under the Taxation (Post-transition Period) Act 2020.
Seeking views on an ATQ for raw cane sugar which would apply to imports into the UK from 1 January 2021.
This note gives information on the changes to VAT treatment of overseas goods sold to customers from 1 January 2021.
This Tax Information and Impact Note is about the measures to allow traders importing goods from the EU to make a declaration in their commercial records.
The consultation to inform the UK Government's Freeports policy is now closed. The summary of responses can be downloaded further down this page.
This Tax Information and Impact Note is about the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
This tax information and impact note amends the Customs (Contravention of a Relevant Rule) Regulations 2003 after the introduction of the Union Customs Code.
This tax information and impact note amends the Export (Penalty) Regulations 2003 after the introduction of the Union Customs Code.
This technical consultation seeks comments on the draft statutory instrument for the Fulfilment House Due Diligence Scheme.
This tax information and impact note is about changes to Part 3 of the Finance Act 2003 due to the introduction of the Union Customs Code.
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