HMRC publishes policy paper for goods coming to Great Britain from EU

Published on: 19 January 2021

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Specialist Tax Regulatory Materials

Article summary

HM Revenue and Customs (HMRC) has published a policy paper setting out the reasonable steps that operators of frontier locations should take using the pre-lodgement model to control goods arriving into Great Britain from the EU. The model will come into force from 1 July 2021.

Jurisdiction(s): England, Scotland and Wales

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