Statutory guidance

Reference Document for The Customs (Tariff-free access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Find out about the arrangements the Government has entered into with British Overseas Territories on trade matters.

• From: HM Revenue & Customs and HM Treasury
• Published: 16 December 2020

Documents

Arrangement for import duty on trade in goods from certain British Overseas Territories, dated 9 November 2020

ODT, 347 KB

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Details

This document implements the arrangements with the UK’s overseas territories to provide tariff-free access to UK markets following the end of the Transition Period, on the same conditions as currently apply, such as respecting principles of good governance, human rights and sustainable development. Gibraltar and the UK’s sovereign base areas in Cyprus are outside the scope of these regulations.

The statutory instruments that has given legal effect to this reference document can be found at:

• The Customs (Tariff-free access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Published 16 December 2020