The Customs and Excise Duties Handbook 2020 combines the content from both the Customs Duties Handbook and the Excise Duties Handbook. Now published as a seven-volume work, the 2020-21 edition covers all the up-to-date legislation on the key areas for customs and excise practitioners. The seven volumes are arranged as follows:
- General
- Union Customs Code
- Customs
- Product Duties
- Betting and Gaming Duties
- Vehicle Excise Duty
Volume 1 is an essential 'quick reference guide' to the most commonly used legislation, ideal for taking to court or client meetings.
Volumes 2a and 2b provide the essential UK and EU legislation relating to customs duties, including the new Union Customs Code, the UCC Delegated Act, the UCC Implementing Act and the UCC Transitional Delegated Act in full.
Volumes 3 to 6 cover the specific duties.
This is a comprehensive resource encompassing seven volumes of the key legislation needed by busy practitioners, including all the relevant UK customs law along with the Union Customs Code and implementing regulations. As we approach the end of the transition period, post-Brexit customs law in (and within) the UK remains unclear. The 2020 edition reflects all recent legislative changes.
Key updates:
- This print content is unique in the marketplace
- A streamlined customs law section, retaining the up-to-date Union Customs Code and associated regulations, along with recent HMRC guidance, providing a snapshot of the law as it stands before the end of transition
- New, standalone regulations setting out the UK’s replacement customs provisions, including those governing the Crown Dependencies Customs Union
- Anticipated legislation enshrining the UK’s Most Favoured Nation customs tariff
- Finance Act 2020 changes, including updated rates and thresholds for the excise product duties, environmental taxes and gaming duty, and a range of amendments to vehicle excise duty including the exemption of certain classes of vehicle and suspension of HGV road user levy for 12 months from August 2020.
