Commentary

V17.116 Taxation (Cross-border Trade) Act 2018

Part V17 Customs duties

V17.116 Taxation (Cross-border Trade) Act 2018

The UK Customs legal framework

V17.116 Taxation (Cross-border Trade) Act 2018

At the time of writing this the UK is undergoing a major revision of the customs rules necessitated by Brexit. Various pieces of legislation have been enacted which have been referred to, where applicable, thorough out this commentary. The key legislation and the starting point for any practitioner should be the Taxation (Cross-border trade) Act 2018 (T(CT)A 20181). This, along with other regulations, has been drafted to replicate various parts of the EU's Regulation (EU) 952/20132 which itself was modernised in 2013. It is

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