Collection

Customs, VAT and excise UK transition legislation from 1 January 2021

This collection brings together customs, VAT and excise EU Exit legislation and notices that have the force of law applicable to UK transition.

From:
HM Revenue & Customs and HM Treasury
Published
10 September 2020
Last updated
2 April 2025 鈥 See all updates

These pages bring together legislation and related documents introduced to make changes required as a result of the UK鈥檚 exit from the EU.

Primary legislation

Impact assessments

HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal

HMRC impact assessment for VAT and services if the UK leaves the EU without a deal

Tax information and impact notes

Tax information and impact notes

Statutory Instruments

Customs

The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2018

VAT

Excise

Tariffs

Reference documents

Tariffs

Reference Documents for The Customs (Import Duty Variation) Regulations 2021

Reference Documents for The Customs Tariff (Establishment) (EU Exit) Regulations 2020

Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020

Reference Documents for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

Reference Documents for The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Other

The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023

List of sensitive goods when declaring to inward or outward processing

Reference document for The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

List of goods applicable to oral and by conduct declarations

Reference Document for Temporary Admission: Eligible Goods and Conditions for Relief

Reference Document for Northern Ireland Personal Property Relief

Reference document for authorised use: eligible goods and authorised uses

Customs notices and directions that have the force of law

VAT notices that have force of law

Excise notices that have force of law

Updates to this page

Published 10 September 2020
Last updated 2 April 2025 show all updates

  1. The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 added.

  2. The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 added

  3. The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 added.

  4. The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024 added

  5. Updated with The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024

  6. https://www.legislation.gov.uk/uksi/2024/424/contents/made, added

  7. https://www.legislation.gov.uk/uksi/2024/406/contents/made, added

  8. SI 2024/194 鈥 The Customs (Miscellaneous Amendments) Regulations 2024 has been added.

  9. Notice made under the Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 has been added to the customs notices and directions that have the force of law section of this page.

  10. https://www.legislation.gov.uk/uksi/2024/303/contents/made added

  11. SI 2024/166 鈥 The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 has been added.

  12. The SI 2024/12 鈥 The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 and SI 2024/9 鈥 The Ship鈥檚 Report, Importation and Exportation by Sea (Amendment) Regulations 2024 have been added.

  13. https://www.legislation.gov.uk/uksi/2023/1436/contents/made, added

  14. SI 2023/1339 The Customs Tariff (Miscellaneous Amendments) Regulations 2023, added

  15. The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023 added

  16. SI 2023/1011 鈥 The Customs (Safety and Security Procedures) Regulations 2023 has been added.

  17. SI 2023/958 鈥 The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 has been added.

  18. The Statutory Instrument for The Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 has been added.

  19. The Customs (Tariff and Miscellaneous Amendments) Regulations 2023 Added

  20. Notices made under The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 has been added.

  21. The Statutory Instrument for The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 has been added.

  22. Updated with SI 2023/557 The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 and SI 2023/561 The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023

  23. Updated with SI 2023/433 The Customs (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023

  24. Updated with a link to tariffs

  25. Updated with link to Tariffs

  26. 'SI 2022/1312 鈥 The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022' has been added.

  27. Updated with: SI 2022 / 1286 The Customs (Tariff and Miscellaneous Amendments) Regulations 2022

  28. Updated with: SI 2022/1283 The Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022

  29. Added SI 2022/980 The Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 and SI 2022/981 The Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022

  30. Added multiple links.

  31. Updated with: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018.

  32. SI 2022/226 鈥 The Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022 has been added.

  33. SI 2022/109 鈥 The Customs (Amendment) (EU Exit) Regulations 2022 has been added.

  34. Links to Statutory Instrument numbers 2021/1445, 2021/778, 2020/1613 and 2020/1379 have been updated and 29 new numbers have been added under 'Customs' in the 'Statutory Instruments' section.

  35. New tertiary legislation has been added to the "VAT notices that have force of law" section.

  36. Added: Reference Documents for The Customs (Import Duty Variation) Regulations 2021

  37. Links to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 and The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021 have been added.

  38. List of sensitive goods when declaring to inward or outward processing has been added.

  39. Links to The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 and The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021 have been added.

  40. A link to The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 has been added.

  41. A link to The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 has been added.

  42. A link to The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2021 has been added.

  43. 鈥 Reference document for authorised use: eligible goods and authorised uses added

  44. 鈥 SI 2021/1191 - The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021 鈥 SI 2021/1192 - The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021 added

  45. A link to the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 has been added.

  46. A link to the Customs (Safety and Security Procedures) Regulations 2021 has been added.

  47. 'Draft notices under The Customs Border Procedures (EU Exit) Regulations 2021' has been added to the collection.

  48. Added links to 2 statutory instruments, these are: The Customs (Tariff etc.) (Amendment No 2) Regulations 2021 and The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021. Added links to 1 tariff reference documents page: Reference Documents for The Customs (Preferential Trade Arrangements) (EU Exit) (Amendment No 2) Regulations 2021.

  49. We have added links to 2 statutory instruments, these are: The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (2021/715) and The Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (2021/714).

  50. Three new links added to Tariff Statutory Instruments and reference documents. Links have also been added to The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021, The Customs (Declaration Modification) Regulations 2021 and The Customs Safety and Security Procedures (EU Exit) Regulations 2021

  51. 'Notices to be made under the Customs (Northern Ireland)(EU Exit) Regulations 2020' has been added to this collection.

  52. Customs notices and directions that have the force of law has been updated to include 'Notices to be made under the Control of the Movement of Goods Regulations 1984', 'Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020', 'Notices to be made under The Cash Controls (Amendment) (EU Exit) Regulations 2019'.

  53. Tariff Statutory Instruments and reference documents section has been updated to add Reference Documents for The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 part 1, part 2, part 3, and part 4.

  54. Customs notices and directions that have the force of law has been updated to include 'Draft Notices to be made under the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019', 'Draft Notices to be made under the Customs (Export) (EU Exit) Regulations 2019', 'Draft Notices under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018', 'Draft Notices to be made under The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019', 'Draft Notices to be made under The Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020'.聽

  55. 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.

  56. 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'.

  57. The Travellers鈥 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.

  58. 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.

  59. Statutory Instruments has been updated to include 'The Customs (Northern Ireland) (EU Exit) Regulations 2020'.

  60. Three new Reference Documents added.

  61. Statutory Instruments has been updated to include the Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 and the Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020.

  62. Statutory Instruments has been updated to include The Travellers鈥 Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 and The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020.

  63. Statutory Instruments has been updated to include The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020.

  64. Statutory Instruments has been updated to include The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020.

  65. Statutory Instruments has been updated to include The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020.

  66. There has been an update under the heading Statutory Instruments, to include a link to The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020.

  67. First published.

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