SI 2018/1248 - The Customs (Import Duty) (EU Exit) Regulations 2018

Released 30 November 2018

SI 2018/1248 makes provision for import duty post Brexit.

The Customs (Import Duty) (EU Exit) Regulations 2018 are made by the Treasury further to the Taxation (Cross-border Trade) Act 2018, Pt. 1 and make provision in relation to import duty procedures post Brexit. The regulations make provision in relation to presentation of goods to Customs, temporary storage declarations, Customs declarations, notification of liability to import duty, payment of import duty, remission and repayment of import duty, customs agents, applications for approvals or authorisations generally and authorised economic operators, guarantees which are required to be provided, domestic goods, valuation of chargeable goods, chargeable goods destined for RoRo listed locations, fees and transitional and savings provisions. The regulations were made on 29 November 2018 and come into force on 2 January 2019 in relation to specified provisions only and otherwise on such day as the Treasury may by regulations under TCTA 2018, s. 52 appoint.

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