Customs, VAT and Excise regulations: leaving the EU with no deal
This collection brings together regulations, explanatory memoranda,
and an impact assessment in preparation for day 1, if the UK leaves the
EU with no deal.
Details
The Withdrawal Agreement and Political Declaration on the future
relationship between the UK and EU was endorsed by leaders at a special
meeting of the European Council on 25 November. The government will lay
these before Parliament ahead of the parliamentary debate and vote on
the approval of these documents.
The Withdrawal Agreement sets out the terms of the UK’s smooth and
orderly exit from the EU and the Political Declaration sets out the
framework for the future relationship between the EU and the UK.
The government does not want or expect a no deal scenario. However,
it is the duty of a responsible government to prepare for a range of
potential outcomes, including the unlikely event of no deal. In the
event of leaving the EU without a deal, legislation will be necessary to
ensure the UK’s Customs, VAT and Excise regimes function as intended
after the UK leaves the EU and so, on a contingency basis, HM Treasury
and HM Revenue and Customs will lay a number of Statutory Instruments (
SIs) under the Taxation (Cross-border Trade) Act 2018 (
TCTA) and the EU Withdrawal Act 2018 (
EUWA).
As these
SIs are laid they, and any accompanying documentation, will be published on this page. This will include an
impact assessment, draft notices and public notices that will be made before exit, under these
SIs and the
TCTA respectively. In addition to this, as two of the
SIs
incorporate a number of documents by reference, these documents are
also listed and linked below, beneath the SI to which they relate.
This legislation is designed to broadly replicate the current EU
legislation and minimise disruption of a no deal scenario on the UK’s
international trade. To further support this there are
step by step guides to importing and exporting which explain the steps that businesses can take to prepare for a no deal scenario.
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