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Customs, VAT and Excise UK transition legislation from 1 January 2021 (Updates Dec 22 & 23)

  1. Statutory Instruments has been updated to add The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020, The Customs (Modification and Amendment) (EU Exit) Regulations 2020 and The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.

  2. Statutory Instruments has been updated to add ‘The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020’, ‘The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020’, and ‘The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020’.

  3. The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 has been added, also added links to primary legislation and SIs that were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021.

  4. Tariff Statutory Instruments and reference documents has been updated to remove Reference Document for relief for goods processed in Northern Ireland and returned to Great Britain or the Isle of Man.

  5. Statutory Instruments has been updated to include ‘The Customs (Northern Ireland) (EU Exit) Regulations 2020’.

Source gov.uk

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