On 9 October 2017, the government published a white paper to discuss the upcoming UK Customs Bill.
In its own words…
4.1 The Customs Bill does not presuppose any particular outcome from the negotiations with the EU. In response to feedback from stakeholders, and in order to provide continuity for business, the customs legislation will mostly be based on the Union Customs Code. The administration of the VAT and excise regimes will remain largely the same as today. The Bill may make provisions that allow for divergence from EU law where it is necessary to do so, or where there is a clear benefit to business to diverge from it and such divergence is consistent with whatever bilateral arrangements the government agrees with the EU.
Follow this link to read the Customs Bill White Paper in full
The government asks a number of questions of business and asks for input on the content of the White Paper. Responses can be sent via email to CustomsStakeholders@hmtreasury.gsi.gov.uk – preferably before 3 November.
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