The government has laid further sets of regulations, made under the Taxation (Cross-border Trade) Act 2018, to ensure the UK has a customs regime in place in the event that the UK leaves the EU without a negotiated arrangement.
The Customs (Export) (EU Exit) Regulations, SI 2019/108, introduce a new ‘common export procedure’, including provisions allowing HMRC to introduce export declarations for goods leaving the UK, assess the level of risks of export declarations at the point of declaration, and instruct exporters to make goods available for examination. They come into force on 22 February 2019 for the purposes of approval or authorisation and on a date to be appointed by Treasury order for other purposes.
The Customs (Records) (EU Exit) Regulations, SI 2019/113, will enable current record-keeping requirements contained in EU law to be replicated in UK law after exit from the EU and will come into force on a date to be appointed by Treasury order.
The Customs Safety and Security (Penalty) Regulations, SI 2019/121, (made under powers in the European Communities Act 1972) come into force on 20 February 2019 and provide for civil penalties for the contravention of safety and security obligations contained in EU regulations, some of which replace penalties under the Customs (Contravention of a Relevant Rule) Regulations 2003.
The Customs (Consequential Amendments) (EU Exit) Regulations, SI 2019/140, make consequential amendments to terminology in other customs secondary legislation and will come into force on exit day.
The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations, SI 2019/148, make further amendments to the range of contraventions of customs law giving rise to civil penalties under a new standalone customs regime to be introduced in the event that the UK leaves the EU without a deal and will come into force on a date to be appointed by Treasury order. They cover penalties for breaches of export rules and record-keeping rules contained in the Customs (Export) (EU Exit) Regulations 2019 and the Customs (Records) (EU Exit) Regulations 2019 respectively. The regulations also correct errors in a previous set of amending regulations (SI 2018/1260) with effect from 19 February 2019.
The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations, SI 2019/175, maintain the current position on exempt financial services after the UK exits the EU, ensuring that businesses will be unable to reclaim VAT paid on the costs of making supplies of certain VAT exempt financial services when those services are supplied to a UK customer. The regulations will come into force on a date to be appointed by Treasury order.
Other draft instruments made under powers in the European Union (Withdrawal) Act 2018 are:
the draft Cash Controls (Amendment) (EU Exit) Regulations 2019;
the draft Customs (Enforcement of Intellectual Property Rights) (Amendment) (EU Exit) Regulations 2019;
the draft Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019;
the draft Customs Safety and Security Procedures (EU Exit) Regulations 2019; and
the draft Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019.
The government has laid further sets of regulations, made under the Taxation (Cross-border Trade) Act 2018, to ensure the UK has a customs regime in place in the event that the UK leaves the EU without a negotiated arrangement.
The Customs (Export) (EU Exit) Regulations, SI 2019/108, introduce a new ‘common export procedure’, including provisions allowing HMRC to introduce export declarations for goods leaving the UK, assess the level of risks of export declarations at the point of declaration, and instruct exporters to make goods available for examination. They come into force on 22 February 2019 for the purposes of approval or authorisation and on a date to be appointed by Treasury order for other purposes.
The Customs (Records) (EU Exit) Regulations, SI 2019/113, will enable current record-keeping requirements contained in EU law to be replicated in UK law after exit from the EU and will come into force on a date to be appointed by Treasury order.
The Customs Safety and Security (Penalty) Regulations, SI 2019/121, (made under powers in the European Communities Act 1972) come into force on 20 February 2019 and provide for civil penalties for the contravention of safety and security obligations contained in EU regulations, some of which replace penalties under the Customs (Contravention of a Relevant Rule) Regulations 2003.
The Customs (Consequential Amendments) (EU Exit) Regulations, SI 2019/140, make consequential amendments to terminology in other customs secondary legislation and will come into force on exit day.
The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations, SI 2019/148, make further amendments to the range of contraventions of customs law giving rise to civil penalties under a new standalone customs regime to be introduced in the event that the UK leaves the EU without a deal and will come into force on a date to be appointed by Treasury order. They cover penalties for breaches of export rules and record-keeping rules contained in the Customs (Export) (EU Exit) Regulations 2019 and the Customs (Records) (EU Exit) Regulations 2019 respectively. The regulations also correct errors in a previous set of amending regulations (SI 2018/1260) with effect from 19 February 2019.
The Value Added Tax (Input Tax) (Specified Supplies) (EU Exit) Regulations, SI 2019/175, maintain the current position on exempt financial services after the UK exits the EU, ensuring that businesses will be unable to reclaim VAT paid on the costs of making supplies of certain VAT exempt financial services when those services are supplied to a UK customer. The regulations will come into force on a date to be appointed by Treasury order.
Other draft instruments made under powers in the European Union (Withdrawal) Act 2018 are:
the draft Cash Controls (Amendment) (EU Exit) Regulations 2019;
the draft Customs (Enforcement of Intellectual Property Rights) (Amendment) (EU Exit) Regulations 2019;
the draft Mutual Assistance on Customs and Agricultural Matters (Revocation) (EU Exit) Regulations 2019;
the draft Customs Safety and Security Procedures (EU Exit) Regulations 2019; and
the draft Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019.
