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Customs and excise legislation: consultation

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Proposals to update customs and excise legislation with a view to ‘simplifying the legislation, closing the tax gap, removing burdens on business and strengthening the UK’s borders’ are the subject of an HMRC consultation.

‘Customs and excise legislation plays a key role in UK trade and business. Its framework serves to collect taxes on goods and to protect trade from unfair competition and society from a range of illicit goods. Customs also plays an essential role in strengthening the security of international supply chains,’ HMRC said in Modernising Customs and Excise Law: Improving compliance – reducing burdens.

Organisations involved in international trade and the excise trades have highlighted the ‘outdated nature’ of much of the Customs and Excise Management Act 1979.

Comments are invited by 7 November. HMRC will consult later in the year on specific measures to tackle alcohol fraud.

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