The UK's departure from the EU could mean that an entirely new set of rules may apply to imports and exports. The Taxation (Cross-border Trade) Act 2018 gives the Government the ability to establish a stand-alone UK customs regime. However, it is expected that the rules of such a regime will be closely based upon the existing EU rules. This guide sets out a simple overview of how the current rules work. We will update this guide as the situation develops.
Download the PDF below for more information.