EU Contingency Measures

Notices on VAT, customs duties and excise duties

On 10 December 2020, the European Commission issued several updated notices that elaborate on the consequences of Brexit, specifically for goods, services, customs and excise duties. The notices clarify the VAT rules on refunds, the situation of Northern Ireland, supplies that span the transition period, the re-importation of goods, impact on the MOSS, BTI and BOI decisions, preferential origin aspects, among others.

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