1. EU Exit and Customs - Update
Event Name Here
12/02/2007
EU Exit and Customs - Update
Aaron Dunne
Stakeholder Engagement and Analysis
EU Exit Customs Policy Team
21 March 2018
Project Name: HMRC v1.8

2. Government policy Lancaster House Speech, 17 January 2017
“no longer be part of the Customs Union”
“no longer be a member of the EU Single Market”
“as frictionless and seamless as possible”
White Paper, 2 February 2017
‘a new strategic partnership with the EU’
‘a wide reaching, bold and ambitious free trade agreement’
‘a mutually beneficial new customs agreement’
Article 50 letter, 29 March 2017
‘minimise disruption and give as much certainty as possible’
‘avoid any cliff-edge‘
‘benefit from implementation periods’

3. Customs papers
Future Customs Arrangements: A Future Partnership Paper, 15 August 2017,
Customs Bill White Paper, 9 October 2017
‘three strategic objectives:
ensuring UK-EU trade is as frictionless as possible;
avoiding a ‘hard border’ between Ireland and Northern Ireland; and
establishing an independent international trade policy.’
Future customs arrangements
Highly Streamlined Customs Arrangement
New Customs Partnership

4. Legislation Taxation (Cross-border Trade) Bill
‘The purpose of the Bill is to allow the Government to create a functioning customs, VAT and excise regime for the UK after Brexit.’
‘New domestic legislation is required because rules governing customs are mainly in EU law which is directly applicable in the UK.’
‘The Bill is designed to be flexible enough to deal with a range of outcomes from the negotiations, including a transitional agreement and a scenario in which no deal is reached.’
‘Parts 1 and 2 of the Bill […] provide for a new standalone Customs regime […] largely based on EU law.’
‘Part 3 and Part 4 of the Bill cover VAT and excise duties.’

5. Future customs arrangements
Highly Streamlined Customs Arrangement
‘streamlining and simplifying requirements, leaving as few additional requirements on EU trade as possible’
‘put in place new negotiated and potentially unilateral facilitations to reduce and remove barriers to trade’
‘implement technology-based solutions to make it easier to comply with customs procedures’
New Customs Partnership
‘aligning our approach to the customs border in a way that removes the need for a UK-EU customs border’
‘One potential approach would involve the UK mirroring the EU’s requirements for imports from the rest of the world where their final destination is the EU.’
‘we will look to explore the principles of this with business and the EU.’

6. Implementation period
EU-UK Art.50 Negotiations – 19th March 2018
“We’ve now taken another significant step by agreeing the terms of a time-limited implementation period.”
“The agreement, which we hope will be endorsed by the March European Council at the end of the week, gives businesses and citizens the time they need to put in place new arrangements, as the terms of our future partnership become clearer.”
“Access to one another’s markets will remain unchanged during the implementation period.”

7. Thank you Aaron Dunne Stakeholder Engagement and Analysis
EU Exit Customs Policy Team
UNCLASSIFIED