Published: 01 January 2021  (Updated: 15 February 2021)

UK Customs, VAT and Excise Legislations and Rules of Origin

The UK Government has issued a list of all relevant UK legislations related to Customs, VAT and Excise that have entered into force on 1 January 2021.  Full guidance for businesses is available here

Furthermore, as of 1 January 2021, goods (including cosmetics) traded between the UK and the EU must fulfil the rules of origin outlined within Annex ORIG-2 of the UK/EU Trade and Cooperation Agreement in order to benefit from the term of this Agreement.  Full guidance has been published by the UK Government.

The Institute of Export and International Trade is running a free 1-hour webinar on 5 January 2021 at 14.00, covering rules of origin, customs and VAT rules, trade in services and more.  To register, please click here.

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