UK Customs and Excise Management Act 1979 (as amended post-Brexit)

UK needed a standalone customs framework post-Brexit.

Key Obligations

["CDS customs declaration mandatory for all imports", "Payment of UK Global Tariff duties and VAT", "Compliance with UK Global Tariff (UKGT)"]

Penalty Ranges

Civil penalties up to GBP 2,500 per declaration; criminal penalties; imprisonment

Affected HS Codes: ["All HS codes"]

Issuing Authority: HM Revenue and Customs (HMRC)

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