The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021
PART 1Preliminary
1Citation and commencement
PART 2Extension of period in which the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 apply
2Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
PART 3Accounting for import VAT by VAT registered persons making customs declarations by conduct
3Interpretation
4Application
5Obligation to account for and pay import VAT in accordance with this Part
6Relevant importation
7Obligation to account for import VAT on VAT return
8Application with modifications of the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019
9Modification of the Value Added Tax Regulations 1995 where this Part applies

2021 No. 1375

Exiting The European Union
Customs
Value Added Tax

The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by section 51(1) and (3)(a) of the Taxation (Cross-border Trade) Act 20181.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU to make the following provision, including such provision as might be made by Act of Parliament.