Q&As

What is the impact of Brexit on the VAT and Customs status of cross-border supplies of goods?

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Produced in partnership with Andrew Rimmer of BVC Associates Ltd
Published on LexisPSL on 14/11/2016

The following Tax Q&A produced in partnership with Andrew Rimmer of BVC Associates Ltd provides comprehensive and up to date legal information covering:

  • What is the impact of Brexit on the VAT and Customs status of cross-border supplies of goods?

As with most aspects of Brexit, we are yet to ascertain the precise impact of the UK’s impending exit from the EU on cross-border VAT and Customs duty, so for now it is business as usual.

In the event Brexit results in the UK leaving the EU Single Market (which encompasses the EU's 28 Member States as well as (with exceptions) Iceland, Liechtenstein and Norway through the Agreement on the European Economic Area and Switzerland through bilateral treaties) and the UK’s borders retreating to its territorial limits, all arrivals of goods in the UK from any other EU Member S

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