Commentary

V17.117 The UK Customs legislation

Part V17 Customs duties

V17.117 The UK Customs legislation

V17.117 The UK Customs legislation

Brexit has caused parts of the Union Customs Code, introduced in 2013 (Regulation (EU) No 952/2013), to be outdated. There is no doubt that Regulation (EU) 952/2013 has influenced the post Brexit UK legislation.

The UK Government is undertaking a vast project of implementing various legislations, regulations and guidance to replace Regulation (EU) 952/2013 which entered into force on 10 October 2013 and was implemented by 25 December 20151, as the Commission Implementing Regulations needed to be enacted. Regulation (EU) 952/2013 (UCC) Regulation defines its scope and subject matter as laying down the general rules

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