SI 2019/140 - The Customs (Consequential Amendments) (EU Exit) Regulations 2019
Released 31 January 2019
SI 2019/140 amends customs statutory instruments in relation to duty suspension, penalties, records and postal imports and exports post Brexit.
The Customs (Consequential Amendments) (EU Exit) Regulations 2019 are made by the Treasury and make provision in consequence of the Taxation (Cross-border Trade) Act 2018. The Regulations amend customs instruments to reflect changes made by and under TCTA 2018, in particular in relation to duty suspended under inward processing relief arrangements becoming payable in the UK, penalties relating to contravention of provisions relating to transit, records requirements imposed on customs traders and customs requirements and procedures for goods imported or exported in the post. The regulations come into force on exit day (defined by EUWA 2018, s. 20(1) as 29 March 2019 at 11.00 p.m.).
The document is available here.