SI 2021/1375 The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021

Published on: 09 December 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend the end date of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (SI 2019/487) from 31 December 2021 to 31 December 2022 and set out how VAT registered businesses making customs declarations by conduct on importation account for import VAT.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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