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VAT, customs and excise rules

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The following instruments bring into force the various regulations and orders that introduce new rules for VAT, customs and excise in the UK from 1 January 2021:

  • Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations, SI 2020/1641: covering VAT and excise rules;
  • Customs and Tariff (Appointed Day) (EU Exit) Regulations, SI 2020/1643: covering the regulations which establish the UK’s replacement customs regime;
  • Excise Duties (Appointed Day) (EU Exit) Regulations, SI 2020/1640: bringing into force various instruments relating to excise duties.
  • Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations, SI 2020/1495: amending various transitional provisions to enable the UK to meet its obligations under the Withdrawal Agreement, and to revoke provisions that are no longer required.
Issue: 1514
Categories: News