Customs, VAT and excise UK transition legislation from 1 January 2021
Page summary:
This collection brings together customs, VAT and excise EU Exit legislation and notices that have the force of law applicable to UK transition.
Change made:
The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2025 added.
Time updated:
3:34pm, 5 November 2025
Check if you can claim a waiver for goods brought into Northern Ireland
Page summary:
You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.
Change made:
Information about updating your undertaking sector in the digital service before 1 January 2026 has been added.
Time updated:
10:00am, 6 November 2025
Report payments and view your allowance for non-customs state aid and customs duty waiver claims
Page summary:
Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed customs duty waivers.
Change made:
Information about updating your undertaking sector in the digital service before 1 January 2026 has been added.
Time updated:
10:00am, 6 November 2025
Expressions of Interest for Northern Ireland Business Stakeholders Group
Page summary:
Expressions of Interest for the Northern Ireland Business Stakeholders Group on the Windsor Framework
Change made:
Updated he deadline for receipt of applications, when candidate organisations will be contacted by and when the group is anticipated to convene.
Time updated:
9:16am, 7 November 2025
