
The Post-Brexit UK Customs Code: we read it so you don’t have to!
The new post-Brexit code is different from the UCC in structure, in terminology and in content.
We keep a track of the main instruments and compile some of them hereafter for traders. Categories are organised for ease of use and do not aways reflect the UK Code structure.
Table of Content
PRIMARY LEGISLATION
Acts
- European Union (Withdrawal) Act 2018
- Taxation (Cross Border Trade) Act 2018
- Taxation (Post-transition Period) Act 2020
- Customs and Excise Management Act 1979
SECONDARY LEGISLATION
Statutory Instruments (SI)
Taxation (Cross-border Trade) Act (TCTA)
- SI 2020/1439 — The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
- SI 2022/109 — The Customs (Amendment) (EU Exit) Regulations 2022
- SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
- SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
- Notices made and draft notices to be made under the Taxation (Cross-border Trade) Act 2018. Notices made under the Taxation (Cross-border Trade) Act 2018 (TCTA) and drafts notices of Schedule 1 of the TCTA sections 18 and 24, para 4, 5, 7 and 16
Import
- SI 2018/1248 — The Customs (Import Duty) (EU Exit) Regulations 2018
- SI 2022/628 — The Customs (Miscellaneous Amendments) Regulations 2022
- SI 2021/1444 — The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
- SI 2021/1347 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
- SI 2021/1205 — The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
- SI 2021/1156 — The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
- SI 2021/830 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2021/697 — The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2021/478 — The Customs (Miscellaneous Amendments) Regulations 2021
- SI 2020/1629 — The Customs (Modification and Amendment) (EU Exit) Regulations 2020
- SI 2020/1552 — The Customs (Amendment) (EU Exit) Regulations 2020
- SI 2020/1234 — The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
- SI 2020/967 — The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
- SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
- SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
- SI 2021/1442 — The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) (Amendment) Regulations 2021
Export
- SI 2019/108 — The Customs (Export) (EU Exit) Regulations 2019
- SI 2021/1347 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
- SI 2021/1205 — The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
- SI 2021/1156 — The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
- SI 2021/830 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2021/697 — The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2021/478 — The Customs (Miscellaneous Amendments) Regulations 2021
- SI 2020/1552 — The Customs (Amendment) (EU Exit) Regulations 2020
- SI 2020/1234 — The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
- SI 2020/967 — The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
- SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
- List of roll on roll off (RoRo) locations under Regulation 52 of the Customs (Export) (EU Exit) Regulations 2019
Special Procedures
- SI 2018/1249 — The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- SI 2021/1347 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
- SI 2021/1156 — The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
- SI 2021/830 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2021/478 — The Customs (Miscellaneous Amendments) Regulations 2021
- SI 2020/1629 — The Customs (Modification and Amendment) (EU Exit) Regulations 2020
- SI 2020/1552 — The Customs (Amendment) (EU Exit) Regulations 2020
- SI 2020/1439 — The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
- SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
Transit
- SI 2018/1258 — The Customs Transit Procedures (EU Exit) Regulations 2018
- SI 2022/628 — The Customs (Miscellaneous Amendments) Regulations 2022
- SI 2021/1156 — The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
- SI 2021/478 — The Customs (Miscellaneous Amendments) Regulations 2021
- SI 2020/1491 — The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020
- SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
- SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
- SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
Temporary Storage
- SI 2018/1247 — The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018
- SI 2022/628 — The Customs (Miscellaneous Amendments) Regulations 2022
- SI 2020/967 — The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
- SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
Tariffs
- SI 2020/1430 — The Customs Tariff (Establishment) (EU Exit) Regulations 2020
- SI 2020/1431 — The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
- SI 2020/1432 — The Customs (Tariff Quotas) (EU Exit) Regulations 2020
- SI 1283/2022 The Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations
- SI 2020/1433 — The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
- SI 2020/1434 — The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
- SI 2020/1435 — The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
- SI 2020/1436 — The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
- SI 2020/1437 — The Customs (Import Duty Variation) (EU Exit) Regulations 2020
- SI 2020/1438 — The Trade Preference Scheme (EU Exit) Regulations 2020
- SI 2020/1457 — The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- SI 2020/1657 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020
- SI 2021/63 — The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
- SI 2021/241 — The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021
- SI 2021/380 — The Customs (Tariff etc.) (Amendment) Regulations 2021
- SI 2021/382 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021
- SI 2021/520 — The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021
- SI 2021/527 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021
- SI 2021/661 — The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021
- SI 2021/693 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021
- SI 2021/870 — The Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021
- SI 2021/871 — The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations 2021
- SI 2021/1191 — The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021
- SI 2021/1192 — The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021
- SI 2021/1489 — The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021
- SI 2022/174 The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022
- SI 2022/525 The Customs Tariff (Preferential Trade and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022
- SI 2022/615 The Customs (Amendments and Miscellaneous Provisions) Regulations 2022
- SI 2022/613 The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022
- SI 2022/899 The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022
- SI 2022/980 The Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022
- SI 2022/981 The Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022
- SI 2022/1301 The Customs (Tariff and Miscellaneous Amendments) Regulations 2022
- SI 2022/1312 The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022
- SI 2023/194 The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023
- SI 2023/195 The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023
- SI 2023/433 The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023
- SI 2023/557 The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023
The Wharves, Examination Stations
- SI 2018/1265 — The Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018
- SI 2018/1264 — The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018
Customs Bulk Declaration
Record Keeping
Customs Safety and Security
- SI 2019/715 — The Customs Safety and Security Procedures (EU Exit) Regulations 2019
- SI 2019/121 — The Customs Safety and Security (Penalty) Regulations 2019
Authorised Economic Operator
Customs reliefs
Trade remedies
VAT
Statistics
- SI 2021/1374 — The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021
- SI 2019/47 — The Statistics of Trade (Amendment etc) (EU Exit) Regulations 2019
Northern Ireland
- SI 2020/1605 — The Customs (Northern Ireland) (EU Exit) Regulations 2020
- SI 2021/1347 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
- SI 2021/830 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2020/1629 — The Customs (Modification and Amendment) (EU Exit) Regulations 2020
- SI 2021/483 — The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
- SI 2021/483 — The Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021
- The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
Crown dependencies
Free Zone
SI 2023/382 The Free Zone (Customs Site No. 1 East Midlands) Designation Order 2023
SI 2022/1294 The Free Zone (Customs Site No. 1 Liverpool) Designation Order 2022
SI 2022/1049 The Free Zone (Customs Site Designation) (Miscellaneous Amendments) Order 2022
2022/1048 The Free Zone (Customs Site No. 1 Plymouth) Designation Order 2022
2022/1047 The Free Zone (Customs Site No. 1 Felixstowe) Designation Order 2022
SI 2021/1156 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
Contravention of a relevant rule
- SI 2003/3113 Customs (Contravention of a Relevant Rule) Regulation 2003
- SI 2022/628 — The Customs (Miscellaneous Amendments) Regulations 2022
- SI 2021/1347 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
- SI 2021/1156 — The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
- SI 2021/830 — The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021
- SI 2020/1629 — The Customs (Modification and Amendment) (EU Exit) Regulations 2020
- SI 2020/1552 — The Customs (Amendment) (EU Exit) Regulations 2020
- SI 2020/1234 — The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020
- SI 2019/326 — The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019
- SI 2019/148 — The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019
- SI 2018/1260 — The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018
- SI 2019/1346 The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019
- SI 2019/486 — The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
- SI 2019/148 — The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019
Customs and Excise Management Act 1979
- SI 2022/109 — The Customs (Amendment) (EU Exit) Regulations 2022
- SI 2020/1624 — The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020
Finance Act 1981
SI 2022/109 — The Customs (Amendment) (EU Exit) Regulations 2022
Finance Act 1994
SI 2022/109 — The Customs (Amendment) (EU Exit) Regulations 2022
Intellectual Property
Mutual Assistance
Transitional
Statutory Guidances
Import
Special Procedures
- List of sensitive goods when declaring to inward or outward processing
- Reference Document for Temporary Admission: Eligible Goods and Conditions for Relief
- Reference document for authorised use: eligible goods and authorised uses
Free Zone
Northern Ireland
Tariff and Classification
- Reference Documents for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
- Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
- Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020
- Reference Documents for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020
- Reference Documents for The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
- Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
- Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
- Reference Documents for The Customs (Import Duty Variation) Regulations 2021
Customs Notices (having force of law)
Import
Special Directions made under section 30 of the Customs and Excise Management Act 1979
Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
Notices made under the Customs (Reliefs from a Liability to Import Duty) (EU Exit) Regulations 2020
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
Export
Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
Notices made under the Customs (Export) (EU Exit) Regulations 2019
Transit
Notices made under the Control of the Movement of Goods Regulations 1984
Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
Customs Declaration
Notices made and draft notices to be made under the Taxation (Cross-border Trade) Act 2018
Special Procedures
Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
Northern Ireland
Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020
Special direction made under section 77 of the Customs and Excise Management Act 1979
Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020
Crown Dependencies
Notices made under The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
Safety and Security
Notice to be made under the Customs Safety and Security Procedures (EU Exit) Regulations 2020
Tariff
Record Keeping
Notice made under the Customs (Records) (EU Exit) Regulations 2019
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