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Customs arrangements and statutory instruments.
The government has signed new arrangements with each of the Crown Dependencies – the Bailiwick of Jersey, the Bailiwick of Guernsey and the Isle of Man – to maintain and reaffirm our close customs relationships.
This ensures that, when the UK leaves the EU, traders moving goods between the UK and the dependencies, and vice versa, will continue to pay no customs duty and will maintain a common external tariff.
The arrangements will come into force when the UK leaves the EU customs union. They will be compatible with any future agreement on customs reached with the EU. In the case of the Isle of Man, with which the agreement covers customs, VAT and excise matters, modifications have been made to customs aspects but VAT and excise duties remain unchanged.
The text of these arrangements has been included in schedules to three draft orders.
Customs arrangements; statutory instruments.
