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21 November 2017

Taxation (Cross-border Trade) Bill introduced in Parliament


The Bill will lay the foundations for the UK’s standalone customs regime.

The Taxation (Cross-border Trade) Bill, previously known as the Customs Bill, has been published today. As we leave the EU, the Bill will help ensure that goods can move smoothly and safely in and out of the UK, and that everyone pays the right tax.

The Bill will allow the UK to set and collect its own duty on goods coming into the country and will allow the government to implement different outcomes of the EU negotiations, including an implementation period.

Chancellor of the Exchequer, Philip Hammond said:

Britain is a great trading nation and innovative UK businesses are central to the success of our economy. This Bill represents the first step in setting up an independent UK customs regime and reaffirms our commitment to deliver a smooth transition for businesses as we leave the EU.

The precise nature of the UK’s future customs relationship with the EU will be the subject of negotiations, but the Bill will allow the government to:

  • charge and vary customs duty on goods
  • specify which goods are subject to what duty
  • set preferential or additional duties in certain circumstances – for example:
    • to secure the benefits of global free trade while protecting domestic industries, providing necessary and proportionate safeguards against unfair trade
    • to support developing countries by offering preferential treatment
  • ensure that VAT and excise legislation function effectively upon EU exit

Full text



© Department for Exiting the European Union


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