Introduction
The UK's departure from the EU could mean that an entirely
new set of rules may apply to imports and exports. The Taxation
(Cross-border Trade) Act 2018 gives the Government the ability to
establish a stand-alone UK customs regime. However, it is expected
that the rules of such a regime will be closely based upon the
existing EU rules. This guide sets out a simple overview of how the
current rules work. We will update this guide as the situation
develops.
The UK is currently part of the EU Customs Union. This lays down
a set of rules (the Union Customs Code) for dealing with imports
from and exports to non-EU countries, as well as ensuring that no
customs duties apply on imports and exports within the EU.
