SI explanatory text
Regulations 2 and 3 make amendments relating to the rate of import duty applicable to goods originating from Bhutan. Regulation 2 removes Bhutan from the list of least developed countries in Part 2 of Schedule 3 to the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and adds it to the list of other eligible developing countries in Part 3 of Schedule 3 to the Act.
Customs Tariff (Suspension of Import Duty Rates) (Amendment) Regulations 2026
SI explanatory text
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (âthe 2020 SIâ). Regulation 2(2) amends the definition of âSuspensions of Import Duty Rates Documentâ in regulation 2 of the 2020 SI to refer to a new version of that document. The new version of that document has been revised to implement new suspensions granted as a result of the 2025 to 2026 application window for business suspensions. This new version of the document also makes routine technical and descriptive updates, and corrects minor errors.
Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026
SI explanatory text
Regulation 3 amends regulation 2 of the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (âQuota Regulationsâ) to introduce a new quota table (the âSteel Quota Tableâ) to implement quotas for certain steel products (âthe relevant steel productsâ). A new definition has been introduced to designate the table comprising three Parts named âQuota Tableâ in the document entitled âTariff Quotas, version 4.5â dated 12th May 2026 as the âNon-steel Quota Tableâ. The Steel Quota Table and the Non-steel Quota Table are both available at: www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-quotas-eu-exit-regulations-2020. A copy of the Steel Quota Table can be inspected free of charge by appointment by contacting the Department for Business and Trade at Old Admiralty Building, London, SW1A 2DY. A copy of the Non-steel Quota Table is available to view free of charge at the Department for Environment, Food and Rural Affairs, Seacole Building, 2 Marsham Street, London, SW1P 4DF.
SI explanatory text
Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised âTariff of the United Kingdomâ document. This changes the standard rate of import duty for specified steel products to 50%. It also introduces a newâExcepted Goods Table in Annex III in Part Three of that document that specifies goods (âexcepted goodsâ) for which, in specified cases, the standard rate of import duty applies instead of the rate of import duty for the time being applicable by virtue of provision made under either section 9 or 10 of the Taxation (Cross-border Trade) Act 2018 (c. 18).
Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026
SI explanatory text
Regulation 2 amends the definition of âthe authorised use documentâ in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document introduces the Authorised Use procedure for frozen bovine, subject to a tariff quota.
SI explanatory text
These Regulations amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (âthe 2020 Regulationsâ), in particular, Chapter 5 (reliefs and repayment) and Chapter 6 (repayment or remission of duty on production of evidence) of Part 2 (importation of goods and goods potentially for export) of the 2020 Regulations.
SI explanatory text
These Regulations amend the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393) to change the coming into force date of those Regulations from 20th April 2026 to 25th May 2026.
Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
SI explanatory text
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).
Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026
SI explanatory text
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).
Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026
SI explanatory text
Regulation 2 amends the definition of âthe authorised use documentâ in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document makes amendments to align with EU commodity code updates. It will also introduce authorised use measures to reduce import duty on goods that will be used to manufacture offshore wind turbines, including cables that link the wind farm to the mainland substations and auxiliary and low-voltage systems for incorporation in onshore substations and offshore substations used in offshore wind energy production.
Customs (Tariff and Miscellaneous Amendments) Regulations 2026
SI explanatory text
Regulation 2 amends the licensing table in Schedule 2 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) which identifies the tariff quotas that are administered by licence. It removes preferential United States beef quota 05.4010 from this table to reflect a change in the administration of this quota from âlicensedâ to âfirst come first servedâ. This quota is in respect of the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, concluded on 8th May 2025.
Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025
SI explanatory text
Regulation 3 provides for the definitions of EP country and SP country in the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561) (the âDCTS Preference Regulationsâ) to apply to the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557) as well.
SI explanatory text
Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to an updated version of the origin reference document applicable in respect of the preferential trade arrangement with the Republic of Korea. The origin reference document is updated to give effect to an amendment to that preferential trade agreement concerning the extension of provisions on cumulation of origin and direct transport in respect of the European Union. The amendment was agreed between the United Kingdom and the Republic of Korea by exchange of notes on 24th October 2025.
Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025
SI explanatory text
Regulation 2 amends the definition of âthe authorised use documentâ in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document removes one commodity code to align with changes made to the âTariff of the United Kingdomâ reference document.
SI explanatory text
This instrument contains various amendments to Customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âTCTAâ), and amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (âthe Postal Packets Regulationsâ) made under powers contained in the Postal Services Act 2000 (c. 26).
Customs (Tariff and Miscellaneous Amendments) Regulations 2025
SI explanatory text
These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majestyâs Revenue and Customs (âHMRCâ).
Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024
SI explanatory text
These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22) (âTCTAâ).
Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024
SI explanatory text
These Regulations amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (âNIMMAâ) for the purposes of the Windsor Framework in the EU withdrawal agreement (âWindsor Frameworkâ). These Regulations amend NIMMA in order to comply with the UKâs obligations under the Windsor Framework in relation to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (âthe 2020 Excise Directiveâ), by correcting various transposition errors made by the Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64) (âthe 2023 Regulationsâ). These Regulations also correct minor textual errors in NIMMA.
SI explanatory text
These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22).
Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024
SI explanatory text
Regulations 2, 3 and 4 update references to documents containing information on the classification of imported goods (âcommodity codesâ). The documents add, simplify and replace commodity codes, update and correct descriptions and remove commodity codes that are no longer used in the United Kingdomâs tariff documents. They also add missing commodity codes in the authorised use documents. Finally, the documents reduce the rate of duty on a total of six commodity codes relating to aluminium road wheels and certain continuous filament glass fibre products (CGF).
SI explanatory text
These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the âDumping and Subsidisation Regulationsâ), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the âSafeguards Regulationsâ) and the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (S.I. 2019/910) (the âReconsideration and Appeals Regulationsâ).
Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024
SI explanatory text
These Regulations are made under sections 13 and 32 of, and Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (âthe Actâ), as applied by Schedule 5A to that Act in relationâto bilateral safeguarding remedies.
Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024
SI explanatory text
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (âthe Suspensions Regulationsâ) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (âthe Additional Duty Regulationsâ).
SI explanatory text
These Regulations make various amendments to legislation relating to authorisations and approvals granted by His Majestyâs Revenue and Customs (âHMRCâ) relating to various customs procedures and processes, in order to harmonise and simplify those requirements, and to update the processes for the grant or refusal of an application for approval. The Regulations also add additional eligibility criteria which must be met for certain authorisations to be granted.
SI explanatory text
These Regulations amend the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) and the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (âthe NI Regulationsâ). Amendments are also made to the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 (S.I. 2022/265), which modify the effect of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (âthe HMDP Regulationsâ) together with a standalone provision which details when transitional simplified Customs declarations are to be treated as made. These provisions reflect changes to customs procedures.
SI explanatory text
These Regulations provide for conditions for the approval of aerodromes under new section 20B of the Customs and Excise Management Act 1979 (c. 2) (âCEMA 1979â) which was inserted by the Finance (No. 2) Act 2023 (c. 30) and make miscellaneous amendments to customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe 2018 Actâ).
Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023
SI explanatory text
These Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) as amended by the Taxation (Post-transition Period) Act 2020.
Trade Remedies (Dumping and Subsidisation) (Amendment) (No. 2) Regulations 2023
SI explanatory text
These Regulations amend Part 12 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450 as amended) (âthe Dumping and Subsidisation Regulationsâ). The Dumping and Subsidisation Regulations implement part of the United Kingdom trade remedies system.
Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) (Amendment) Regulations 2023
SI explanatory text
These Regulations amend the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449, as amended) (âthe Safeguards Regulationsâ). The Safeguards Regulations implement part of the United Kingdom trade remedies system.
SI explanatory text
The Regulations are made by the Commissioners for His Majestyâs Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) as amended by the Taxation (Post-transition Period) Act 2020 (c. 26).
Customs (Tariff and Miscellaneous Amendments) Regulations 2023
SI explanatory text
The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) as amended by the Taxation (Post-transition Period) Act 2020.
Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023
SI explanatory text
These Regulations revoke and replace the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (S.I. 2020/1346). Regulation 4 sets out the conditions under which chargeable goods are to be regarded as originating from a country or territory under section 17, and for the purposes of Part 1, of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ).
Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
SI explanatory text
These Regulations revoke the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) and establish a new trade preference scheme for developing countries known as the Developing Countries Trading Scheme (âDCTSâ). The DCTS offers lower rates of import duty than applies under the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430). These lower rates are available on certain goods originating from certain countries.
SI explanatory text
These Regulations are made by the Treasury under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Finance Act 2003 (c. 14).
Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). They amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia, signed on 16th December 2021. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432), as a consequence of that free trade arrangement.
Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023
SI explanatory text
Regulation 2 amends the table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), which sets out the list of arrangements between His Majestyâs government in the United Kingdom and the governments of other countries or territories to which the provisions of those Regulations apply. The following preferential trade arrangement is, by this instrument, inserted in the table in Schedule 1 to S.I. 2020/1457:
Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023
SI explanatory text
These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (âthe Special Visitors Orderâ) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (âNIMMAâ) for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union (âthe Protocolâ). These Regulations come into force on 13th February 2023.
SI explanatory text
These Regulations are made by the Commissioners for His Majestyâs Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Customs (Tariff and Miscellaneous Amendments) Regulations 2022
SI explanatory text
These Regulations are made by the Treasury and the Secretary of State further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the âSpecial Procedures Regulationsâ), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ), the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). Regulation 2 amends the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) by amending the definition of âQuota Tableâ in regulation 2(1) of those Regulations to refer to an updated version of that table. Regulation 6(2A) is amended to update provision for the applicable quota period where more than one quota volume is entered in that table. Regulation 6(2B) is inserted to provide for an annual increase to quota volume for the quota numbers specified. Regulation 12(9) is inserted to provide for the application of an allocation coefficient in a case where quota volume is shared between linked quotas.
Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022
SI explanatory text
These Regulations are made by the Treasury and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the âSpecial Procedures Regulationsâ), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ) and the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018. Regulation 2 amends the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) by amending the definition of âQuota Tableâ in regulation 2(1) of those Regulations to refer to an updated version of that table.
SI explanatory text
Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457) to reflect the provisional application as between Iceland and the United Kingdom of the trade arrangement between Iceland, Liechtenstein and Norway, and the United Kingdom.
SI explanatory text
These Regulations amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ) and the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ).
Customs (Amendments and Miscellaneous Provisions) Regulations 2022
SI explanatory text
These Regulations are made by the Treasury and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the âSpecial Procedures Regulationsâ), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ) and the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) (the âSupplementary and General Regulationsâ).
SI explanatory text
Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) Regulations 2020 (S.I. 2020/1457) to update references to the preferential tariff reference documents applicable in respect of the preferential trade arrangements with various countries or territories.
Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2022
SI explanatory text
These Regulations are made by the Commissioners for Her Majestyâs Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
Customs (Variation of Import Duty) (Amendment) Regulations 2022
SI explanatory text
These Regulations, which come into force on 1st June 2022, amend the Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489).
SI explanatory text
Regulation 2 amends the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) (Regulations) 2019 (S.I. 2019/449).
Customs (Additional Duty) (Russia and Belarus) Regulations 2022
SI explanatory text
These Regulations provide for an additional duty on certain goods originating from Russia or from Belarus in consequence of the issue that has arisen between Her Majestyâs government in the United Kingdom and the governments of those countries.
Customs (Import and Export Declarations) (Amendment) Regulations 2022
SI explanatory text
These Regulations are made by the Commissioners of Her Majestyâs Revenue and Customs further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022
SI explanatory text
These Regulations are made by the Commissioners for Her Majestyâs Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). They amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (âthe 2020 Regulationsâ) as well as making modifications to the application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (âthe HMDP Regulationsâ) and stand-alone provision. This is an EU Exit statutory instrument.
Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022
SI explanatory text
These Regulations make provision relating to restriction on the use of rebated diesel and biofuels to specified categories of machines introduced by the Finance Act 2021 (c. 26) and the Finance Act 2022 (c. 3).
Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). They make amendments to the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (S.I. 2020/1436) (the âOrigin Regulationsâ), Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (the âTariff Quotas Regulationsâ) and the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations (S.I. 2020/1457) (the âPreferential Trade Arrangements Regulationsâ).
SI explanatory text
These Regulations are made by the Treasury and the Secretary of State further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the âActâ) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ), the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (S.I. 2020/1433), the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435), the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), the Customs (Import Duty Variation) (EU Exit) Regulations 2020 (S.I. 2020/1437) (the âImport Duty Variation Regulationsâ) and the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) (the âTrade Preference Scheme Regulationsâ).
SI explanatory text
These Regulations are made by the Commissioners for Her Majestyâs Revenue and Customs and Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22). This is an EU Exit statutory instrument.
Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021
SI explanatory text
These Regulations make appropriate transitory provision relating to customs and value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
SI explanatory text
These Regulations are made in order to deal with an error in the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830) (âthe first Regulationsâ). The first Regulations contained provisions providing for penalties but the correct vires (section 26 of the Finance Act 2003 (c. 14)) were not cited in the preamble. The text of the first Regulations is replicated in these Regulations subject to correction of four minor errors noted below. In addition, three new related penalties are introduced.
Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (âthe Suspension Regulationsâ) and the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (âthe Establishment Regulationsâ).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations (S.I. 2020/1457) (âthe Preferential Trade Arrangements Regulationsâ) to implement preferential customs import duty rates agreed under free trade arrangements entered into between Her Majestyâs Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434) (âthe Tariff-free Access for Goods from British Overseas Territories Regulationsâ) and the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (âthe Tariff Quotas Regulationsâ).
Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021
SI explanatory text
These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (âVATAâ) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdomâs obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (âthe Protocolâ).
Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021
SI explanatory text
These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.
Trade Remedies (Dumping and Subsidisation) (Amendment) (EU Exit) Regulations 2021
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the âSpecial Procedures Regulationsâ), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the âSuspension Regulationsâ).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect in legislation to the preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majestyâs Government in the United Kingdom and the governments of other countries or territories.
SI explanatory text
These Regulations make amendments to the requirements for import and export customs controls which were introduced to replace previously applicable EU customs legislation following the UKâs exit from the EU. The amendments in this instrument provide for the removal of the staged customs controls which were put in place on a temporary basis following the end of the transition period and replace those controls with new procedures which will provide for full customs controls.
SI explanatory text
These Regulations allow the Secretary of State to make a public notice applying tariff rate quotas to particular steel products. Regulation 3 provides that these tariff rate quotas may only be applied to steel products that were included in a taxation notice made under regulation 47(2) of the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (âthe Regulationsâ). For the purposes of the Regulations and the Taxation (Cross-border Trade) Act 2018 (âthe Actâ), regulation 4 provides that the public notice has effect as if it were made under section 13(3) of the Act and any tariff rate quota applicable under it has effect as if it were a tariff rate quota applied by virtue of paragraph 16(3) of Schedule 5 of the Act. Regulation 5 makes further provision for what should be contained within a notice made under these Regulations.
Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021
SI explanatory text
These Regulations amend the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714) by substituting 1st August 2021 as the date on which those Regulations come into force.
Value Added Tax (Amendment) (EU Exit) Regulations 2021
SI explanatory text
These Regulations amend the Value Added Tax Act 1994 (âVATAâ) to introduce a new zero rate and amend the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) to limit the application of the margin scheme in certain cases.
Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
SI explanatory text
These Regulations, which come into force on 1st July 2021, make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament.
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majestyâs Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432).
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22). This is an EU Exit statutory instrument.
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). They amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430; âthe Establishment Regulationsâ). They will come into force on a day to be appointed by the Treasury in further regulations.
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). They amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430; âthe Establishment Regulationsâ).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (âthe Actâ) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432). They correct errors in the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434). They amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457). They also amend the Customs (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382).
SI explanatory text
The Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and the Value Added Tax Act 1994 (c. 23: âVATAâ), both as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: âthe 2020 Actâ).
SI explanatory text
Regulations 2 and 5 make amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248: âimport duty regulationsâ) and the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108: âexport regulationsâ). These amendments provide that travellers carrying commercial excise goods will no longer be permitted to make oral import and export declarations and by conduct export declarations. They will also clarify that oral and by conduct import declarations are available to travellers with personal goods for which relief is available from excise duty and VAT.
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c.22). They amend the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) to correct typographical or similar errors.
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the âSpecial Procedures Regulationsâ), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the âReliefs Regulationsâ) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the âSuspension Regulationsâ).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (âthe Actâ) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majestyâs Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432).
SI explanatory text
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (âthe Actâ) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under the free trade arrangements entered into between Her Majestyâs Government in the United Kingdom and the government of Ghana.
Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the âActâ) and amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the âEstablishment Regulationsâ) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the âSuspension Regulationsâ).
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22)  (âthe Actâ). This is an EU Exit statutory instrument.
SI explanatory text
These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UKâs exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement.
SI explanatory text
These Regulations make provisions for travellers bringing excise goods into Northern Ireland which are necessitated by the withdrawal of the United Kingdom from the EU and the provisions of the Northern Ireland Protocol to the Withdrawal Agreement.
SI explanatory text
The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: âthe 2020 Actâ). This is an EU Exit statutory instrument. The Regulations make provision in relation to goods chargeable to duty under sections 30A to 30C and 40A of the Act.
Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020
SI explanatory text
These Regulations make provisions that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (âthe Protocolâ). They will come into force on a day or days to be appointed by the Treasury in further regulations.
Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
SI explanatory text
These Regulations amend various statutory instruments relating to value added tax (âVATâ) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the UK from the EU. They also make associated savings and transitional provisions.
Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
SI explanatory text
These Regulations make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (âthe Protocolâ). They will come into force on a day or days to be appointed by the Treasury in further regulations.
SI explanatory text
These Regulations are made by the Secretary of State under section 51(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and are in consequence of, or otherwise connected with, the withdrawal of the United Kingdom from the European Union (âEUâ). The Regulations relate to an international dispute or other issue that arose whilst the United Kingdom was a member state of the EU. As a result, this is an EU Exit statutory instrument.
Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). The Regulations make provision in relation to the place of origin of chargeable goods, including provision for rules to determine the place of origin. This is an EU Exit statutory instrument.
SI explanatory text
These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. Regulation 3 sets out the conditions under which chargeable goods are to be regarded as originating from a country or territory under section 17, and for the purposes of Part 1, of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This includes the condition that the goods are to be regarded as originating from a âbeneficiary countryâ namely an eligible developing country to which one or more of the Generalised Scheme of Preferences (trade preference scheme) frameworks specified in Part 3 of the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) apply.
Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument. The Regulations make provision for relief from a liability to import duty by reference to a document entitled âUnited Kingdom Customs Tariff: Reliefs from Import Dutyâ, version 1.0 dated 8th December 2020.
SI explanatory text
These Regulations make provision under Part 1 of the Taxation (Cross-border Trade) Act 2018 (âthe Actâ) as a consequence of the United Kingdom leaving the European Union. They are to be brought into force by way of a separate statutory instrument made under the Act.
Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
SI explanatory text
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), and 31(6) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (the Act). They are to be brought into force by way of a separate statutory instrument made under the Act.
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
SI explanatory text
These Regulations are made by the Treasury. They make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and make provision generally for the purposes of import duty. This is an EU Exit statutory instrument.
SI explanatory text
These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. They establish a trade preference scheme for developing countries, known as the Generalised Scheme of Preferences (âGSPâ). The GSP offers a lower rate of import duty (including a nil rate) (âGSP rateâ), on certain goods originating from eligible developing countries, than applies in a standard case under the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430).
SI explanatory text
These Regulations amend the Customs Transit Procedures (EU) Exit Regulations 2018 (S.I. 2018/1258) and related Regulations. In particular, they authorise HM Revenue and Customs to set out in a public notice the locations where pre-notification of customs transit documents will be required. They also allow for the use of guarantees authorised by overseas customs authorities in relation to customs transit procedures, and for customs fees to be charged and payable as set out in a notice
Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
SI explanatory text
These Regulations make amendments to various transitional provisions contained in secondary legislation which were necessitated by the United Kingdomâs exit from the European Union. These further changes are required to take account of the United Kingdomâs obligations under the withdrawal agreement. A number of minor consequential amendments are also made, in particular references to âexit dayâ are updated with references to âIP completion dayâ.
Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020
SI explanatory text
These Regulations are made to address issues arising from the withdrawal of the UK from the European Union. These include matters arising out of, or related to, Part 3 (separation provisions) of, and the Protocol on Ireland/Northern Ireland (âthe Protocolâ) annexed to, the EU withdrawal agreement.
Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
SI explanatory text
These Regulations make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament. They include appropriate saving and transitional provision in consequence of, and in connection with the coming into force of, the Taxation (Cross-border Trade) Act 2018 (c. 22) (âTCTA 2018â).
SI explanatory text
The Regulations are made by the Treasury further to Parts 1 and 6 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
Travellers' Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020
SI explanatory text
These Regulations amend the Taxation (Cross-border Trade) Act 2018 (c. 22: âTCTAâ) and the Value Added Tax Act 1994 (c. 23: âVATAâ) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.
Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and sections 24(3) and 26(1) of the Finance Act 2003 (c. 14). This is an EU Exit statutory instrument.
SI explanatory text
The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
SI explanatory text
These Regulations, which come into force on 5th August 2020, amend the statutory instruments implementing the United Kingdom trade remedies system.
SI explanatory text
These Regulations revoke the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 (S.I. 2019/1307) to remove the temporary power for the Treasury to make in a public notice, on the recommendation of the Commissioners for HMRC, such provision in relation to value added tax, any duty of customs or any excise duty as they consider appropriate in the public interest in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (Amendment) (EU Exit) Regulations 2019
SI explanatory text
The Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019(4) provide for certain EU safeguarding remedies (tariff rate quotas) that will be in place immediately before the United Kingdom leaves the European Union to take effect (with appropriate adjustments) as new UK tariff rate quotas. These Regulations amend those Regulations to give effect to changes introduced to the EU safeguarding remedies by Commission Implementing Regulation (EU) 2019/1590 of 26 September 2019 amending Implementing Regulation (EU) 2019/159 imposing definitive safeguard measures against imports of certain steel products(5) so that they can be implemented when the new UK tariff rate quotas take effect. Those changes include, for example, stipulating that access to the tariff rate quota for a particular category of steel products is to be restricted based on end-use, and limiting each countryâs access to only a specified proportion of the global/residual quota.
SI explanatory text
The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ) and the Finance Act 2003. This is an EU Exit statutory instrument.
SI explanatory text
These Regulations amend the Data-gathering Powers (Relevant Data) Regulations 2012 (S.I. 2012/847) to insert a new regulation, 13A (âregulation 13Aâ).
SI explanatory text
These Regulations make miscellaneous amendments and modifications to secondary legislation relating to excise duties and are made to ensure the effective operation of the law applying to excise duties on the withdrawal of the United Kingdom (âUKâ) from the European Union (âEUâ).
Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019
SI explanatory text
These Regulations provide for the reconsideration of decisions taken by the Trade Remedies Authority (TRA), when established, under Schedules 4 and 5 to the Taxation (Cross-border Trade) Act 2018 (âthe Actâ), the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (âthe Dumping and Subsidisation Regulationsâ) and the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (âthe Safeguards Regulationsâ). They also provide for decisions made by the TRA and the Secretary of State under such legislation to be appealed to the Upper Tribunal. The TRA itself will be established by the Trade Bill when it receives Royal Assent.
SI explanatory text
These Regulations adjust a number of EU exit instruments relevant to the taxation of cross-border trade, including those about associated penalties.
Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
SI explanatory text
These Regulations are made in exercise of the powers in sections 51(1)(a), 52(2) and (5) and 56(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âTCTAâ) and section 16A(1), (2)(b) and (4) of the Value Added Tax Act 1994 (c. 23) (âVATAâ) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
SI explanatory text
These Regulations make miscellaneous amendments and modifications to secondary legislation relating to excise duties and are made to ensure the effective operation of the law applying to excise duties on the withdrawal of the United Kingdom (âUKâ) from the European Union (âEUâ).
Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019
SI explanatory text
These Regulations are made in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU and insert a new paragraph and sub-paragraph into Schedule 23 to the Finance Act 2011 (âSchedule 23â).
SI explanatory text
These Regulations amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (âthe 1995 Regulationsâ) and the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (S.I. 1999/3121) (âthe SSOâ) to make changes required as a consequence of the withdrawal of the United Kingdom (âUKâ) from the European Union (âEUâ).
Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019
SI explanatory text
This Order is made in exercise of the powers in 7A(6)(b) of the Valued Added Tax Act 1994 and section 52 of the Taxation (Cross-border Trade) Act 2018 (c. 22) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union. It is to come into force on such day as the Treasury by regulations appoint.
SI explanatory text
These Regulations make provision for carrying out of customs union arrangements that have been entered into by the United Kingdom (âUKâ) with the Isle of Man, the Bailiwick of Guernsey and the Bailiwick of Jersey (âthe Crown Dependenciesâ) in order to ensure that goods may be brought into the UK from the Crown Dependencies free from customs duty following the UKâs exit from the European Union. These arrangements will have effect for the purposes of import duty by virtue of the following Orders in Council:
SI explanatory text
These Regulations are made by the Treasury and by the Commissioners of Her Majestyâs Revenue and Customs further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). This is an EU Exit statutory instrument.
Value Added Tax (Input Tax) (Specified Supplies) Regulations 2019
SI explanatory text
These Regulations amend the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (S.I. 1999/3121) (âthe 1999 Orderâ) to make changes required as a consequence of the withdrawal of the United Kingdom from the European Union.
SI explanatory text
These Regulations are made by the Treasury and make provision in consequence of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
SI explanatory text
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
SI explanatory text
These Regulations are made by the Treasury and make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019
SI explanatory text
These Regulations are made in exercise of the powers in sections 51(1)(a) and (c), 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (âTCTAâ) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union and in consequence of the TCTA. They are to come into force on such day as the Treasury by regulations appoint.
Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
SI explanatory text
These Regulations are made in exercise of the power in sections 51(1)(a), 52(2) and 56(1) of the Taxation (Cross-border Trade Act 2018 (c. 22) (âTCTA 2018â) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union and in consequence of TCTA 2018. They are to come into force on such day as the Treasury by regulations may appoint.
Value Added Tax (Miscellaneous Amendments) (EU Exit) Regulations 2019
SI explanatory text
These Regulations are made in exercise of the powers in sections 51, 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âTCTAâ) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.
Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019
SI explanatory text
These Regulations amend the Value Added Tax (Tour Operators) Order 1987 (âthe Orderâ) and Schedule 8 to the Value Added Tax Act 1994 (âthe Actâ) for the purpose of making changes to the VAT Tour Operators Margin Scheme that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.
SI explanatory text
These Regulations make miscellaneous amendments to existing regulations relating to excise duty to address failures of retained EU law to operate effectively and other deficiencies arising on the withdrawal of the United Kingdom (the âUKâ) from the European Union (the âEUâ) . âExcise dutyâ has the same meaning in this context as it has in Parts 4 and 5 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
SI explanatory text
These Regulations make miscellaneous amendments to secondary legislation relating to excise duty to address failures of retained EU law to operate effectively and other deficiencies arising on the withdrawal of the United Kingdom (the âUKâ) from the European Union (the âEUâ). âExcise dutyâ has the same meaning in this context as it has in Parts 4 and 5 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
SI explanatory text
These Regulations amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (the âholding and movement Regulationsâ) and are made to ensure the effective operation of the holding and movement Regulations after the withdrawal of the United Kingdom from the European Union.
Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018
SI explanatory text
The Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018 (âthe Regulationsâ) make provision in relation to the liability to import VAT on the importation of goods from places outside the United Kingdom in postal packets whose contents are valued at ÂŁ135 or less.
SI explanatory text
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). This is an EU Exit statutory instrument.
Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
SI explanatory text
These Regulations make provision under Part 1 of the Taxation (Cross-border) Trade Act 2018 (âthe Actâ) in relation to outward processing and special Customs procedures, other than transit. These procedures are defined in sections 3 and 36 of the Act. These Regulations replace provisions in European Union legislation which will cease to have effect when the United Kingdom ceases to be a member of the European Union.
SI explanatory text
These Regulations provide for conditions that must, or may be required to be, met in relation to temporary storage facilities (TSFs) before they can be approved for the deposit of imported goods that are subject to the control of an HMRC officer under paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 (c. 22) (âthe Actâ). The Regulations also revoke and make amendments to secondary legislation relating to the importation of goods into the United Kingdom in consequence of the United Kingdomsâ departure from the European Union.
SI explanatory text
These Regulations make provision for the international movements of goods, with import duty suspended, under the internationally recognised common transit procedure and TIR Carnet system, with provision for such movements within the United Kingdom. They also provide for such movements of goods under arrangements for NATO forces.
Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018
SI explanatory text
These Regulations allow HM Revenue and Customs to require a place to be equipped for full compliance with customs import and export requirements (such as storage and declarations), before it is approved for United Kingdom customs purposes as a wharf or temporary storage facility (transit shed).
Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulation 2018
SI explanatory text
These Regulations are made in exercise of the powers in section 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union. They are to come into force on such day or days as the Treasury by regulations appoint.
Crown Dependencies Customs Union (Guernsey) (EU Exit) Order 2018
SI explanatory text
Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the States of Guernsey relating to an Arrangement concerning the Establishment and Operation of the United Kingdom-Crown Dependencies Customs Union (âthe Arrangementâ). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are âarrangements establishing a customs unionâ between the United Kingdom and Guernsey for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.
Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2018
SI explanatory text
Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of the Isle of Man relating to the Customs and Excise (Amendment) Arrangement 2018 (âthe Arrangementâ). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are âarrangements establishing a customs unionâ between the United Kingdom and the Isle of Man for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.
Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2018
SI explanatory text
Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of Jersey relating to an Arrangement concerning the Establishment and Operation of the United Kingdom-Crown Dependencies Customs Union (âthe Arrangementâ). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are âarrangements establishing a customs unionâ between the United Kingdom and Jersey for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.