This collection brings together Customs, VAT and Excise EU Exit legislation and Customs notices that have the force of law applicable to UK transition.
These pages bring together new Statutory Instruments (SIs) laid Autumn 2020 and SIs which were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021, subject to amendment in some cases to ensure they reflect the withdrawal agreement and deliver what is required for the end for the transition period.
Source gov.uk
