Publisher's Synopsis
Parts 1, 2a and 2b fully reworked to reflect changes to customs law following the end of the Brexit transition period from 1 January 2021. Now that the UK has left the EU much of the new UK customs legislation applies to Great Britain only, with Northern Ireland continuing to observe existing EU customs rules. This edition of CEDH has been restructured accordingly, setting out the customs legislation as follows: Part 2a (GB Customs Legislation) - much of the GB customs legislation has already been amended. Part 2a sets out the latest version, helping practitioners to navigate through the maze of changes. Relevant extracts of "retained EU law" are also included. Part 2b (EU Customs Legislation) - the EU legislation is updated and set out in full. Part 1 now includes relevant extracts from the following: UK Withdrawal Agreement Protocol on Ireland/Northern Ireland EU-UK Trade and Co-operation Agreement Remaining volumes have been fully updated and reflect the changes introduced by Finance Act 2021. The full set is: Part 1 - General (general UK excise, administration and tribunal procedure legislation) Part 2a - GB Customs Legislation Part 2b - EU Customs Legislation Part 3 - Product Duties (general EU excise legislation, hydrocarbon oils duty, alcoholic liquor duty, tobacco products duty, soft drinks industry levy, plastic packaging tax) Part 4 - Environmental Taxes (air passenger duty, aggregates levy, climate change levy, landfill tax) Part 5 - Betting and Gaming Duties Part 6 - Vehicle Excise Duties
