On 9 October, the Government published a White Paper setting out its approach to the introduction of a new customs and VAT regime after the UK leaves the EU.  The paper repeats the suggestion of “a new and time-limited customs union between the UK and the EU customs union” and introduces a new possibility for the introduction of necessary legislation if the UK and the EU fail to agree on appropriate customs arrangements before the UK leaves the EU in March 2019.

The work will be reflected in a draft Customs Bill which is expected to be published later this year, which will set out the legislative framework to allow the Government to create the new customs and VAT regime without presupposing what it will look like.

Comments are requested on the draft bill by 3 November 2017.