SI 2018/1249 - The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Released 30 November 2018

SI 2018/1249 makes provision for outward processing and special Customs procedures to replace EU legislation post Brexit.

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 make provision under the Taxation (Cross-border) Trade Act 2018, Pt. 1 in relation to outward processing and special Customs procedures, other than transit. These procedures are defined in TCTA 2018, s. 3 and 36. The regulations replace provisions in European Union legislation which will cease to have effect when the UK ceases to be a member of the European Union and are made alongside the Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248), which make further provision under TCTA 2018, Pt.1 relating to import duty. Further instruments relevant to outward processing and special Customs procedures will be made in due course covering matters such as applicable export provisions and the customs tariff. The regulations were made on 29 November 2018 and come into force on 2 January 2019 in relation to specified provisions only and otherwise such day as the Treasury may by regulations under TCTA 2018, s. 52 appoint.

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