SI 2021/697 The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021

Published on: 11 June 2021

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations form part of the legislation for customs duty and VAT made under the Taxation (Cross-border Trade) Act 2018 (TCTA). The instrument extends the staged customs controls, which have been in place since 1 January 2021 and were due to end on 30 June 2021.

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

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