Mastering UK legislation: a structured guide to law in action
The UK’s legal system is often perceived as complex, particularly in the field of customs law, where the rules are spread across multiple layers of legislation and supporting instruments. This article provides a structured overview of how UK laws are made and applied, explaining the different types of legal acts and their respective legal force and practical application. It also outlines the legislative processes behind statutes and statutory instruments, shedding light on the legal complexities surrounding tertiary legislation and offering practical insights into how authority, delegation, and validity influence the implementation of UK customs law.
Related content
UK customs and trade news: July 2026
News in brief: UK's steel trade measure applicable from 1 July 2026; CBAM documents published following the CBAM secondary legislation being laid in parliament; anti-dumping duty on bicycles and bicycle…
A wrong EORI number, and the direct customs representative is held liable for the import VAT
Editorial note. A direct customs representative inserts a wrong EORI number which does not belong to his client (the importer) and ends up being considered as customs representative without empowerment,…
The ten-year anniversary of the Union Customs Code: success stories and lessons for the future
Editorial note: The Union Customs Code celebrates its tenth anniversary this year, and its "successor" is expected to be published in the Official Journal of the European Union in the…
Getting information from Customs in Ukraine: Is it even possible?
“He who owns information owns the world”, said Nathan M. Rothschild two centuries ago. The quote is relevant today particularly when it comes to customs. What if a company needs…
UCC changes - purpose and impact
A cluster of EU customs changes has taken effect together, and they reach well beyond e-commerce. The €150 duty exemption is gone, and a flat €3 duty now applies to…
EU Customs Reform: reshaping responsibilities
A customs-broker expert unpacks the sanctions and liability chapter of the EU customs reform, explaining how it reshapes responsibility across the whole supply chain and what it means for customs…