Returning goods to the UK: post-Brexit transition guidance from HMRC

Published on: 01 February 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance for stakeholders. Subjects covered in this guidance include how to bring goods back into the UK after they have been imported into another country or if they were rejected for import at the other country’s border, where import and export declarations are required. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may continue to be issued, so stakeholders are advised to monitor these pages for updates.

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

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