To ask Her Majesty's Government what structures they plan to put in place to ensure that scotch whisky can continue to move to and through the EU freely after March 2019 should access to the Excise Movement and Control System not continue during any Brexit implementation period.
To ask Her Majesty's Government what customs processes they plan to apply to movements of scotch whisky to and through the EU following the end of any Brexit implementation period; and when they expect to be in a position to announce such processes.
To ask Her Majesty's Government what assessment they have made of the notice period that the scotch whisky industry would require to ensure that any requested changes to exporting processes can be made in time for both (1) the beginning, and (2) the end of any Brexit implementation period.
To ask Her Majesty's Government what assessment they have made of the notice period that the scotch whisky industry would require to make changes to company software systems and internal procedures should movements of their products to the EU need to be treated as direct exports following the end of any Brexit implementation period.
During the implementation period, the UK will no longer be a Member State of the European Union, but market access will continue on current terms. To give businesses and citizens certainty, common rules will remain in place until the end of the period meaning businesses will be able to trade on the same terms as now up until the end of 2020.
The UK’s future relationship with the EU is subject to negotiations. The Government has published a White Paper that set out in detail the UK’s position on the future relationship. The Government hopes to see negotiations accelerate and intensify and remains confident of reaching agreement on the Withdrawal Agreement and future customs framework.
The Government proposes a common approach to the relevant excise processes and procedures that apply to cross border trade in goods. This would, for example, enable businesses that move excise goods, such as alcohol products, tobacco products and oils, within the EU to do so much as they do now.
In the meantime, the Government is engaging with businesses, including small and medium-sized enterprises, in every sector and region of the UK economy to assess the effect of EU Exit on them. This includes specific engagement in relation to scotch whisky and we continue to engage closely with the Scotch Whisky Association.
The Taxation (Cross-Border Trade) Bill provides flexibility to allow HMRC to continue to use IT systems, including the Excise Movement and Control System for internal movements of excise goods in duty suspension, subject to the outcome of negotiations.