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Customs, VAT and Excise UK transition legislation from 1 January 2021

Post-Brexit customs arrangements a smugglers charter, warns Anneliese Dodds

LABOUR condemned the government yesterday for waving new regulations through the Commons that ministers admit would put post-Brexit border security at risk. Shadow chancellor Anneliese Dodds described the new Customs Safety and Security Procedures (EU Exit) Regulations as “tantamount to a smuggler’s charter” which could have been avoided if the government had taken action earlier to avoid expected gridlock at ports. The new rules give HMRC power to waive pre-departure safety and security checks for exports, which could compromise border security and allow smugglers to carry out illegal activity. The government forced through the regulations, which take effect when the Brexit transition period ends on December 31, amid uncertainty over how new customs and trading rules will operate with an UK-EU deal yet to be struck.

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