SI 2021/1156 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

Published on: 19 October 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations set out the customs duty, excise duty and VAT rules that will apply for UK free zones. Free zones are special areas for customs purposes which are designated under section 100A of the Customs and Excise Management Act 1979. These Regulations come into force on 8 November 2021.

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

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