Policy paper: The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No.2) Regulations 2021

This tax information and impact note is about legislative changes that will allow customs procedures to continue to operate efficiently and help facilitate the movement of goods between Great Britain and the European Union (EU).This tax information and impact note is about legislative changes that will allow customs procedures to continue to operate efficiently and help facilitate the movement of goods between Great Britain and the European Union (EU).Read MorePolicy paperHM Revenue & Customs – Activity on GOV.UK