A Bill to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.
- View the Bill on the UK Parliament website
- The Law Society of Scotland's briefing issued ahead of the Second Reading in the House of Commons on 8 January 2018
- Read our list of amendments at Report stage and our list of amendments with effects and reasons (February 2018)
- The Law Society of Scotland's briefing issued ahead of the Second Reading in the House of Lords (August 2018)
- Read our list of amendments with effects and reasons to be moved at Committee Stage in the House of Lords (August 2018)
