Brexit—territorial considerations and administrationV1.302 Brexit—effect on the Crown DependenciesThe current status of the Channel Islands is described in V1.218. At the end of the implementation period, the effect of EU Treaty, art 355 and Protocol 3 to the Treaty of Accession fell away. Consequently, in the absence of any other action, there would have been no Customs Union between the UK and the Crown Dependencies. To avoid this situation, legislation1 under T(CT)A 2018, s 31(4) has been made, the effect of which is to form a customs union between the UK and the Crown Dependencies. Import VAT
The current status of the Channel Islands is described in V1.218. At the end of the implementation period, the effect of EU Treaty, art 355 and Protocol 3 to the Treaty of Accession fell away. Consequently, in the absence of any other action, there would have been no Customs Union between the UK and the Crown Dependencies. To avoid this situation, legislation1 under T(CT)A 2018, s 31(4) has been made, the effect of which is to form a customs union between the UK and the Crown Dependencies. Import VAT
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