Taxation (Cross-border Trade) Act 2018
Taxation (Cross-border Trade) Act 2018 (2018 c. 22)
- Taxation (Cross-border Trade) Act 2018 (2018 c. 22)
- PART 1 Import duty
- The charge to tax
- 1 Charge to import duty
- 2 Chargeable goods
- Incurring of liability to import duty
- 3 Obligation to declare goods for a Customs procedure on import
- 4 When liability to import duty incurred
- 5 Goods not presented to Customs or Customs declaration not made
- Person liable to import duty
- 6 Person liable to import duty
- Amount of import duty: the customs tariff, preferences, safeguarding etc
- 7 Amount of duty: introduction
- 8 The customs tariff
- 9 Preferential rates: arrangements with countries or territories outside UK
- 10 Preferential rates given unilaterally
- 11 Quotas
- 12 Tariff suspension
- 13 Dumping of goods, foreign subsidies and increases in imports
- 14 Increases in imports or changes in price of agricultural goods
- 15 International disputes etc
- Amount of import duty: supplementary
- 16 Value of chargeable goods
- 17 Place of origin of chargeable goods
- 18 Currency
- Reliefs
- 19 Reliefs
- Administration etc
- 20 Notification and payment of import duty, etc
- 21 Customs agents
- 22 Authorised economic operators
- 23 Approvals and authorisations granted under regulations
- 24 Rulings as to application of customs tariff , valuation method or place of origin
- Supplementary
- 25 Disclosure of information
- 26 Co-operation with other customs services
- 27 Fees for exercise of functions in connection with import duty
- 28 Requirement to have regard to international obligations
- 29 Consequential amendments
- 30 General provision for the purposes of import duty
- Northern Ireland
- 30A Importation of goods: Northern Ireland
- 30B Duty under section 30A(3): supplementary
- 30C Duty on potentially imported goods
- UK's customs union
- 31 Territories forming part of a customs union with UK
- Regulations etc
- 32 Regulations etc
- 32A Reference documents
- Interpretation etc
- 33 Meaning of “domestic goods”
- 34 Presentation of goods to Customs on import or export
- 35 Exports made in accordance with applicable export provisions
- 36 Outward processing procedure
- 37 Minor definitions
- 38 Table of definitions
- PART 2 Export duty
- 39 Charge to export duty
- 40 Regulations under section 39: supplementary
- 40A Removal to Northern Ireland of at risk goods etc
- 40B Duty under section 40A: supplementary
- PART 3 Value added tax
- 41 Abolition of acquisition VAT and extension of import VAT
- 42 EU law relating to VAT
- 43 Other VAT amendments connected with withdrawal from EU
- PART 4 Excise duties
- 44 Excise duties: postal packets sent from overseas
- 45 General regulation making power for excise duty purposes etc
- 46 Exercise of information powers in connection with excise duty
- 47 EU law relating to excise duty
- 48 Regulations under ss. 44 to 47
- 49 Sections 44 to 48: interpretation
- 50 Excise duty amendments connected with withdrawal from EU
- PART 5 Other provision connected with withdrawal from EU
- 51 Power to make provision in relation to VAT or duties of customs or excise
- 52 Subordinate legislation relating to VAT or duties of customs or excise
- 53 Meaning of “excise duty”
- PART 6 Final provisions
- 54 Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity
- 55 Single United Kingdom customs territory
- 56 Consequential and transitional provision
- 57 Commencement
- 58 Short title
- SCHEDULES
- SCHEDULE 1 Customs declarations
- Presentation of goods to Customs and period for making Customs declaration etc
- Eligibility of persons to make Customs declarations
- Time at which Customs declarations required or authorised to be made
- Form of Customs declarations and how they are made
- Contents of Customs declarations
- Simplified Customs declarations etc
- Acceptance of Customs declarations
- Verification of Customs declarations
- Amendment or withdrawal of Customs declarations
- Releasing and discharging goods to and from Customs procedures
- Declarations for different Customs procedures
- Notifications given by HMRC or HMRC officers
- SCHEDULE 2 Special Customs procedures
- PART 1 Entitlement to declare goods for special customs procedures
- PART 2 Storage procedure
- Meaning of goods declared for “a storage procedure”
- Keeping of goods in premises approved by HMRC
- Keeping of goods in free zones
- PART 3 Transit procedure
- Meaning of goods declared for “a transit procedure”
- Other requirements in relation to transit procedure
- Deeming a declaration for a transit procedure to be made
- PART 4 Inward processing procedure
- Introduction
- Meaning of goods declared for “an inward processing procedure” in the standard form
- Other requirements in relation to inward processing procedure in the standard form
- Meaning of goods declared for “an inward processing procedure” in the supplementary form
- Requirements in relation to inward processing procedure in the supplementary form
- PART 5 Authorised use procedure
- Meaning of goods declared for “an authorised use procedure”
- Other requirements in relation to authorised use procedure
- PART 6 Temporary admission procedure
- Meaning of goods declared for “a temporary admission procedure”
- Other requirements in relation to temporary admission procedure
- PART 7 Supplementary provisions
- Records
- Discharge of special Customs procedures: rules applicable to all procedures
- Discharge of special Customs procedures: rules applicable to particular procedures
- Discharge of special Customs procedures: other provision
- Liability to import duty imposed on persons other than declarant etc
- Changes in nature of goods while subject to a special Customs procedure etc
- Use of equivalent domestic goods
- Directions
- SCHEDULE 3 Eligible developing countries
- PART 1 Introduction
- PART 2 Least developed countries
- PART 3 Other eligible developing countries
- PART 4 Power to amend Parts 2 and 3
- SCHEDULE 4 Dumping of goods or foreign subsidies causing injury to UK industry
- PART 1 Key definitions
- Meaning of “dumped”
- Meaning of “the margin of dumping”
- Meaning of “subsidised”, “countervailable subsidy” and related terms
- Meaning of “the amount of the subsidy”
- Meaning of “injury”
- Meaning of “UK industry”
- Meaning of “like goods”
- PART 2 Dumping and subsidisation investigations
- Dumping and subsidisation investigations
- Initiation of a dumping or a subsidisation investigation
- Conduct of a dumping or a subsidisation investigation
- Provisional affirmative determinations and final affirmative or negative determinations
- Termination of a dumping or a subsidisation investigation
- Requirement to give notice to the Secretary of State in certain cases
- PART 3 Provisional remedy: requiring a guarantee
- TRA's duty to recommend requiring guarantees
- TRA's recommendations regarding requiring a guarantee
- Secretary of State's power to require a guarantee
- Extension of the period of a provisional remedy in a dumping investigation
- PART 4 Definitive remedies: anti-dumping amount or countervailing amount
- TRA's duty to recommend an anti-dumping amount or countervailing amount
- TRA's recommendations about an anti-dumping amount or a countervailing amount
- Secretary of State's powers in relation to a recommendation
- Secretary of State’s power to apply an alternative remedy
- Reviews of continuing application of an anti-dumping amount or a countervailing amount
- Variation or revocation following an international dispute decision
- Revocation in the public interest
- Power to request assistance etc
- PART 5 Undertakings
- Acceptance of undertakings
- Reviews of undertakings etc
- PART 6 Supplementary
- The economic interest test
- Suspension of anti-dumping or anti-subsidy remedies
- Not subject to both application of an anti-dumping amount and a countervailing amount
- Investigations regarding repayments and discharge of a guarantee
- Registration
- Reconsideration, reviews and appeals
- Notices
- Interpretation
- SCHEDULE 5 Increase in imports causing serious injury to UK producers
- PART 1 Key definitions
- Meaning of importation in “increased quantities”
- Meaning of “serious injury”
- Meaning of “UK producers”
- Meaning of “like goods”
- Meaning of “directly competitive goods”
- PART 2 Safeguarding investigations
- Safeguarding investigation
- Initiation of a safeguarding investigation
- Conduct of a safeguarding investigation
- Provisional affirmative determinations and final affirmative or negative determinations
- Termination of a safeguarding investigation
- Requirement to give notice to the Secretary of State in certain cases
- PART 3 Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas
- TRA's duty to recommend a provisional safeguarding amount or provisional tariff rate quota
- TRA's recommendations about a provisional safeguarding amount
- TRA's recommendations regarding provisional tariff rate quotas
- Secretary of State's power to apply a provisional safeguarding amount
- Secretary of State's power to subject goods to a provisional tariff rate quota
- PART 4 Definitive remedies: definitive safeguarding amount & tariff rate quotas
- TRA's duty to recommend a definitive safeguarding amount or tariff rate quota
- TRA's recommendations about a definitive safeguarding amount
- TRA's recommendations regarding tariff rate quotas
- Secretary of State's powers in relation to a recommendation to apply a definitive safeguarding amount
- Secretary of State's powers in relation to a recommendation to subject goods to a tariff rate quota
- Reviews
- Variation or revocation following an international dispute decision
- Revocation in the public interest
- Power to request assistance etc
- PART 5 Supplementary
- The economic interest test
- Suspension of safeguarding remedies
- Exceptions
- Restrictions on successive safeguarding remedies
- Interaction with anti-dumping remedies and anti-subsidy remedies
- Investigations regarding repayments
- Reconsideration, reviews and appeals
- Notices
- Interpretation
- Schedule 5A Increase in imports as a result of free trade agreement causing serious injury to UK producers
- Application of this Schedule
- TRA and Secretary of State required to have regard to relevant free trade agreement
- Meaning of importation in “increased quantities”
- Bilateral safeguarding investigation
- Initiation of a bilateral safeguarding investigation
- Provisional affirmative determinations and final affirmative or negative determinations
- Termination of a bilateral safeguarding investigation
- TRA’s duty to recommend provisional measures
- TRA’s recommendations about provisional measures
- TRA’s duty to recommend a definitive measure
- TRA’s recommendations about definitive measures
- Meaning of “international dispute decision”
- No suspension of bilateral safeguarding remedies
- Exceptions
- No restriction on successive safeguarding remedies
- No interaction with anti-dumping remedies and anti-subsidy remedies
- Registration
- Reports and updates by the TRA and Secretary of State
- Secretary of State required to publish notice of decision about whether to apply remedy
- Secretary of State not required to lay statements before the House of Commons
- Interpretation
- SCHEDULE 6 Import duty: notification of liability, payment etc
- Notification of liability to pay import duty
- Payment of import duty
- Guarantees
- Repayment of import duty
- Remission of import duty
- Recovery of import duty
- SCHEDULE 7 Import duty: consequential amendments
- PART 1 Replacement of EU customs duties
- PART 2 Amendments of CEMA 1979
- PART 3 Amendments of other enactments
- Customs and Excise Duties (General Reliefs) Act 1979
- Isle of Man Act 1979
- Finance Act 1994
- Terrorism Act 2000
- Finance Act 2003
- Income Tax (Trading and Other Income) Act 2005
- Borders, Citizenship and Immigration Act 2009
- Corporation Tax Act 2009
- PART 4 Savings and modifications in relation to Northern Ireland
- Application of CEMA 1979 etc
- SCHEDULE 8 VAT amendments connected with withdrawal from EU
- PART 1 Amendments of Value Added Tax Act 1994
- Amendment of the Value Added Tax Act 1994
- Effect of amendments made by this Part of this Schedule
- PART 2 Amendments of other enactments
- Diplomatic Privileges Act 1964
- Commonwealth Secretariat Act 1966
- Consular Relations Act 1968
- International Organisations Act 1968
- Diplomatic and other Privileges Act 1971
- Customs and Excise Duties (General Reliefs) Act 1979
- Finance Act 1994
- Vehicle Excise and Registration Act 1994
- Finance Act 2003
- Finance Act 2007
- Finance Act 2008
- Finance Act 2009
- Finance Act 2011
- Finance Act 2016
- Finance (No. 2) Act 2017
- Consequential repeals
- SCHEDULE 9 Excise duty amendments connected with withdrawal from EU
- Customs and Excise Management Act 1979
- Hydrocarbon Oil Duties Act 1979
- Tobacco Products Duty Act 1979
- Finance Act 1994
- Finance Act 2008
- Savings in relation to Northern Ireland
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