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THE LEADING BODY REPRESENTING
THE UK INTERNATIONAL FREIGHT SERVICES INDUSTRY
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Legislating for the UK's future customs, VAT and excise regimes

9 October 2017 – Publication of a White Paper, along with a Trade White Paper, paves the way for legislation that will ensure the UK is ready for the first day after exit.

The White Paper, which is available to view here, sets out plans to legislate for the standalone customs, VAT and excise regimes the UK will need once it leaves the EU. In August, the government set out its proposals for a new customs relationship with the EU and confirmed that, regardless of the outcome of negotiations, the UK would need new customs laws in place by March 2019.

Responding to calls from businesses for continuity, today’s White Paper confirms that the UK’s new laws will, as far as possible, replicate the effect of existing EU customs laws, to minimise disruption for businesses whilst creating the ability for the UK to set its own customs policy.

The paper covers provisions for the implementation of customs, VAT and excise regimes in the event that no deal is reached, and sets out the steps the Government would take to minimise disruption for businesses and travellers.

The Customs Bill will give the UK the power to:

  • Charge customs duty on goods; define how goods will be classified; set and vary the rates of customs duty and any quotas;
  • Amend the VAT and excise regimes so that they can function effectively post-exit;
  • Set out the rules governing how HMRC will collect and enforce the taxes and duties owed;
  • Enable the UK to prepare for a range of negotiated outcomes including a transition period; and
  • Implement tax-related elements of the UK’s future trade policy.

Government welcomes your feedback on the White Paper, and thanks you for the feedback received to date on August’s paper. This will aid future policy development as the full detail of these changes are laid out through secondary legislation, and allow the government to further consider specific business impacts. The Paper poses a series of questions and – while there is no deadline for providing feedback, although HMRC has advised that response before 3rd November 2017 is encouraged.

Those who wish to provide feedback on the proposals set out within the paper can do so by email CustomsStakeholders@hmtreasury.gsi.gov.uk   or via post to:

Customs Stakeholder Engagement
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ



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