Taxation (Cross-border Trade) Act 2018
A duty of customs (to be known as “import duty”) is charged in accordance with provision made by or under this Part by reference to the importation of chargeable goods into the United Kingdom.
Sections 30A and 30B make provision about the application of this Part to goods imported into the United Kingdom as a result of their entry into Northern Ireland.
Goods are “chargeable goods” for the purposes of this Part unless they are domestic goods.
But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).
Chargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.
It is the Customs procedure for which the goods are declared that determines when a liability to import duty is incurred.
The Customs procedures for which chargeable goods may be declared are as follows—
a procedure under which the goods are released for free circulation in Great Britain (referred to in this Part as “the free-circulation procedure”), or
a special Customs procedure.
In this Part “special Customs procedure” means—
a storage procedure,
a transit procedure,
an inward processing procedure, or
an authorised use procedure or temporary admission procedure.
Schedule 1 makes provision about—
the period within which Customs declarations are required to be made (and associated matters),
the making, amendment or withdrawal of Customs declarations,
the acceptance of Customs declarations by HMRC,
the verification of Customs declarations by HMRC officers, and
the release of goods to, and the discharge of goods from, Customs procedures.
Schedule 2 makes further provision about special Customs procedures.
If— a liability to import duty is incurred at the time of the acceptance.
chargeable goods are declared for the free-circulation procedure, and
HMRC accept the declaration,
If chargeable goods are declared for— the general rule is that a liability to import duty is not incurred by reference to the importation of the goods.
a storage procedure,
a transit procedure, or
an inward processing procedure,
This rule is subject to the following two exceptions—
if there is no entitlement to make the Customs declaration concerned, a liability to import duty is incurred at the time the (purported) declaration is made, and
if there is a breach by any person of any requirement relating to the procedure, a liability to import duty is incurred at the time at which the breach first occurs.
In the case of goods declared for an authorised use procedure or temporary admission procedure—
a liability to import duty is incurred at the time the declaration is accepted by HMRC,
if there is an entitlement to make the declaration for the procedure, the rate of import duty is lower than the normal rate (see section 19(4)),
if there is no such entitlement, the liability is at the normal rate, and
if there is a breach of a requirement relating to the procedure, a further liability to import duty arises at the time of the breach at the normal rate reduced to take account of the amount of any earlier liability.
In the case of goods declared for a temporary admission procedure, see also section 19(5).
In this section any reference to the breach of a requirement relating to a special Customs procedure is to—
a breach, occurring while the procedure has effect, of the terms of the declaration for the procedure or of any other requirement imposed in relation to the procedure by or under Schedule 2, or
a breach, occurring at any time after the declaration was made, of any other requirement imposed by an HMRC officer in relation to the goods for which the declaration was made.
In this section “the normal rate” means the rate that, at the time of the declaration or breach (as the case may be), would be applicable if section 19(4) were ignored.
If chargeable goods— the goods are liable to forfeiture (as to which, see Part 11 of CEMA 1979) at the time of importation.
are imported into the United Kingdom, and
are not presented to Customs on import (if so required),
If goods are liable to forfeiture as a result of— a liability to import duty is incurred at the time at which the goods become liable to forfeiture.
subsection (1), or
paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made),
If a Customs declaration is made in respect of any chargeable goods, the person in whose name the declaration is made is the person liable to import duty in respect of the goods.
If a liability to import duty is incurred as a result of section 5 in respect of any chargeable goods, any person who is in possession or control of the goods when they enter the United Kingdom is liable to import duty in respect of the goods.
In addition to any person liable as a result of subsection (1) or (2), each of the following persons is liable to import duty—
a person on whose behalf a Customs declaration is made,
a person liable as a result of provision made by section 21(6) (Customs agents),
a person liable as a result of provision made under paragraph 21 of Schedule 2 (special Customs procedures), and
a person otherwise involved in a breach of a relevant Customs obligation.
For this purpose a person is otherwise involved in a breach of a relevant Customs obligation if—
the person provides false information in connection with a chargeable Customs declaration and the person knew, or ought reasonably to have known, that the information was false,
the person (“A”) acted (whether as a Customs agent or otherwise) on behalf of another person who breached a relevant Customs obligation and A knew, or ought reasonably to have known, of the breach by that other person,
the person participated in, or was otherwise involved in, a breach of a relevant Customs obligation and knew, or ought reasonably to have known, of the breach, or
the person possesses or controls the goods at a time when there has been a breach of a relevant Customs obligation and the person knew, or ought reasonably to have known, of the breach.
For the purposes of subsection (4)(a) a person (“P”) provides “false information in connection with a chargeable Customs declaration” if—
P provides information to another person to enable that other person to make a Customs declaration,
that other person makes the declaration, and
the information provided by P is false.
For the purposes of subsection (4) there is “a breach of a relevant Customs obligation” if— and, in a case within paragraph (b) of this subsection, references to knowledge of the breach are to knowledge of those circumstances.
there is a breach of a requirement imposed on any person that results in a liability to import duty, or
circumstances otherwise arise that result in a liability to import duty,
If two or more persons are liable to import duty in any case, those persons are jointly and severally liable to import duty in that case.
The amount of import duty applicable to any goods is to be determined in accordance with the customs tariff (see section 8), as amended or adjusted by provision made under any of the following sections—
section 9 (preferential rates: arrangements with countries or territories outside UK),
section 10 (preferential rates given unilaterally),
section 11 (quotas),
section 12 (tariff suspension),
section 13 (dumping of goods, foreign subsidies and increases in imports),
section 14 (increases in imports or changes in price of agricultural goods), and
section 15 (international disputes etc).
See also—
sections 16 to 18 (which deal with the valuation of goods, their place of origin and cases where amounts are expressed in a foreign currency), and
section 19 (which enables provision to be made for full or partial relief from import duty).
The Treasury must make regulations establishing, and maintaining in force, a system which—
classifies goods according to their nature, origin or any other factor,
gives codes to the goods as so classified,
specifies the rate of import duty applicable to goods falling within those codes (whether by a formula or otherwise), and
contains rules for determining the amount of import duty applicable to those goods.
This system is referred to in this Part as the customs tariff.
The customs tariff may provide for the amount of any import duty applicable to any goods falling within any code to be determined by reference to either or both of the following—
the value of the goods, and
the weight or volume of the goods or any other measure of their quantity or size.
The customs tariff may include provision as to the meaning of any expression used in it.
The provision that the customs tariff may make under subsection (1)(c), by virtue of section 32(7), includes provision specifying different rates of import duty applicable to goods falling within a code by reference to their nature, origin or any other factor.
In considering the rate of import duty that ought to apply to any goods in a standard case, the Treasury must have regard to—
the interests of consumers in the United Kingdom,
the interests of producers in the United Kingdom of the goods concerned,
the desirability of maintaining and promoting the external trade of the United Kingdom,
the desirability of maintaining and promoting productivity in the United Kingdom, and
the extent to which the goods concerned are subject to competition.
In considering the rate of import duty that ought to apply to any goods in a standard case, the Treasury must also have regard to any recommendation about the rate made to them by the Secretary of State.
In considering what recommendation to make, the Secretary of State must have regard to the matters set out in subsection (5)(a) to (e).
In this section “a standard case” means a case other than one to which any of sections 9 to 15 or 19(4) apply (preferential rates, quotas, tariff suspension, safeguarding, etc).
Regulations under this section may amend provision made under section 9 or 10 so as to provide that the rate of import duty that applies to goods in a standard case applies in any specified case to which either of those sections applies (instead of the rate of import duty for the time being applicable by virtue of provision made under either of them).
If— the Treasury may make regulations to give effect to the provision made by the arrangements (whether by amending the customs tariff or otherwise).
Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom, and
the arrangements contain provision for the rate of import duty applicable to goods, or any description of goods, originating from the country or territory to be lower than the applicable rate in the customs tariff in its standard form,
The reference here to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 10 to 15 or section 19(4).
The power of the Treasury to make regulations under this section is exercisable only on the recommendation of the Secretary of State.
The Secretary of State may by regulations establish a scheme (“a trade preference scheme”) under which the rate of import duty applicable to goods, or any description of goods, originating from an eligible developing country is lower than the applicable rate in the customs tariff in its standard form.
A trade preference scheme may—
apply to one or more eligible developing countries,
provide for the application of the lower rates to be subject to the meeting of specified conditions, and
make provision about the variation, suspension and withdrawal of the application of the lower rates.
If a trade preference scheme is established under subsection (1), regulations under subsection (1)—
must provide for a nil rate of import duty to be applicable to all goods originating from a least developed country, except arms and ammunition, and
may make provision about the suspension and withdrawal of the application of the nil rate.
In subsection (3)—
“arms and ammunition” has the meaning specified in regulations made by the Secretary of State, and
“suspension” and “withdrawal” may include the application of another rate that is lower than the applicable rate in the customs tariff in its standard form.
The references in this section to the customs tariff in its standard form are to the tariff as it has effect without regard to any provision made under any of section 9, sections 11 to 15 or section 19(4).
In Schedule 3—
Part 1 defines “eligible developing country” and “least developed country” for the purposes of this section,
Parts 2 and 3 contain lists for the purpose of those definitions, and
Part 4 confers power to amend those lists.
Regulations may make provision for determining the amount of import duty applicable to any goods that are subject to a quota.
Goods are subject to a quota for the purposes of this section if—
Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom and the arrangements contain provision for the goods concerned to be subject to a quota, or
the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.
Regulations may make any provision that the person making them considers appropriate for the purposes of this section, including (for example)—
provision specifying the factors by reference to which a quota is to be determined,
provision imposing conditions subject to which a quota has effect,
provision for a quota in respect of specified goods to be subject to a licensing or allocation system (see also subsection (4)), and
any other provision in relation to the administration of a quota.
Regulations made under subsection (3) which make provision for a quota in respect of specified goods to be subject to a licensing or allocation system may include—
provision authorising any public body to grant licences or determine a system for allocating the quotas,
provision specifying the cases in which a person is eligible to make use of a quota,
provision specifying the conditions subject to which any person may make use of a quota (including provision for the giving of a guarantee of a specified amount),
provision authorising the conditions to be imposed by a licence or other document,
provision requiring the payment of fees by any person in connection with any application for a licence or an allocation, and
provision generally in relation to the administration of the licensing or allocation system.
Any fees payable as a result of provision made under subsection (4)(e) must be paid into the Consolidated Fund.
The power to make regulations under this section providing for a quota in respect of specified goods to be subject to a licensing or allocation system is exercisable by the Secretary of State.
The power to make regulations under this section containing any other provision is exercisable by the Treasury; and, in considering what provision to include in the regulations, the Treasury must have regard to any recommendation made to them by the Secretary of State.
The Treasury may by regulations make provision securing that, for a specified period, the rate of import duty applicable to specified goods is to be lower than the applicable rate in the customs tariff in its standard form.
The regulations must provide that (subject to any exceptions) the Secretary of State is obliged—
to consider a request made by any person for goods to be specified goods for the purposes of the regulations, and
to make recommendations to the Treasury about the request.
The regulations may—
make provision for extending the specified period (including by means of a notice),
impose conditions on the application of the lower rate, and
make further provision about requests made to the Secretary of State (including provision about the form and contents of a request and the manner, and date by which, a request is to be made).
In this section the reference to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 9 to 11, sections 13 to 15 or section 19(4).
In considering what provision to include in any regulations under this section, the Treasury must have regard to any recommendation made to them by the Secretary of State.
Functions relating to import duty are conferred on the Trade Remedies Authority (“the TRA”) by—
Schedule 4 (dumping and foreign subsidies causing injury to UK industry), ...
Schedule 5 (increased imports causing serious injury to UK producers) , and
Schedule 5A (increase in imports as a result of free trade agreement causing serious injury to UK producers).
If the Secretary of State decides under provision made by or under Schedule 4, 5 or 5A that an additional amount of import duty should be applicable to goods, the Secretary of State must by public notice make provision giving effect to the decision.
If the Secretary of State decides under provision made by or under Schedule 5 or 5A that goods should be subject to a provisional tariff rate quota or a tariff rate quota, the Secretary of State must by public notice make provision for determining the amount of import duty applicable to the goods in order to give effect to the decision.
If the Secretary of State decides under provision made by or under Schedule 4, 5 or 5A that— the Secretary of State must by public notice make provision giving effect to the decision.
the application of an additional amount of import duty to goods under this section should be suspended, varied or revoked, or
the application of a quota to which goods are subject under this section should be suspended, varied or revoked,
The Secretary of State may make regulations containing any provision that the Secretary of State considers appropriate for the purposes of subsections (3) and (4)(b); and section 11(3)(a) to (d), (4) and (5) apply to regulations under this subsection as they apply to regulations under section 11(3).
The Treasury may by regulations make provision for an additional amount of import duty to be applicable to specified agricultural goods, or a specified description of agricultural goods, if—
the volume of imports of the specified goods, or goods of the specified description, into the United Kingdom during a specified period exceeds a specified trigger level, or
the import price of the goods has fallen below a specified trigger price.
The regulations may (among other things) make provision—
limiting the period for which an additional amount of import duty is applicable;
for the suspension of the application of an additional amount of import duty;
requiring the giving of a guarantee in respect of an additional amount of import duty which is potentially applicable to goods, where the representative price for the goods has fallen below the specified trigger price and the import price of the goods is higher than that representative price;
specifying the representative price for goods or a description of goods, (whether by a formula or otherwise) and providing for representative prices to be adjusted (whether by a formula or otherwise).
The power of the Treasury to make regulations under this section is exercisable only on the recommendation of the Secretary of State.
If— the Secretary of State may make regulations varying the amount of import duty applicable to the goods or the description of goods.
a dispute or other issue has arisen between Her Majesty's government in the United Kingdom and the government of a country or territory, and
Her Majesty's government in the United Kingdom considers that (having regard to the matters set out in section 28 and any other relevant matters) it is appropriate to deal with the issue by varying the amount of import duty in the case of goods, or a description of goods, originating from the country or territory,
In exercising the power to make the regulations in the case of a dispute affecting any goods, the Secretary of State must secure that the amount of import duty payable in that case takes account of any additional amount of import duty which—
is payable under section 13 as a result of the goods being subsidised, or
would have been so payable had an undertaking not been accepted in respect of the goods.
This section makes provision for determining the value of chargeable goods for the purposes of this Part.
The general rule is that the value of the goods is the transaction value of the goods when sold for export to the United Kingdom.
For this purpose “the transaction value” means the total amount of the consideration— subject to the inclusion or exclusion of matters specified in regulations made by the Treasury.
payable for the goods, or
payable in connection with the importation of the goods into the United Kingdom,
The regulations may make provision for treating a matter to be of a specified amount or value.
Regulations made by the Treasury may make provision for the value of goods for the purposes of this Part to be a value other than the transaction value.
The following are examples of the kind of provision that may be made by the regulations—
provision dealing with transactions between persons who are related to, or connected with, each other in a specified way, and
provision dealing with cases where a transaction value cannot, or cannot readily, be determined.
This section makes provision for determining the place of origin of chargeable goods for the purposes of this Part.
Goods are to be regarded as originating from a country or territory if they are wholly obtained in the country or territory.
If goods are obtained in two or more countries or territories, the goods are to be regarded as originating from the last country or territory in which substantial processing of them has taken place that is economically justified.
Processing of any goods is to be regarded as substantial only if—
it results in the manufacture of a new product or represents an important stage of manufacture, and
it takes place in an undertaking equipped for the purpose.
It is for the person making a Customs declaration to show that goods originate from a particular country or territory.
The Treasury may by regulations make provision for the purposes of this section, including (for example) provision—
for determining what constitutes, or does not constitute, processing that is economically justified,
for determining what constitutes, or does not constitute, an important stage of manufacture,
as to cases in which goods are, or are not, to be regarded as originating from a country or territory, and
as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods originate from a particular country or territory.
In relation to any case where the applicable rate of import duty is determined under section 9 or 10 (preferences), the provision that may be made by regulations under subsection (6) includes—
provision for the place of origin of the goods to be determined in accordance with the regulations,
provision for regarding goods exported by or on behalf of persons approved in accordance with the regulations as originating from a country or territory or for regarding only goods exported by or on behalf of approved persons as originating from a country or territory,
provision for different categories of approved persons,
provision requiring the Treasury to publish a list of persons who are for the time being approved persons and information about the category of approval, and
other provision about approved persons.
The power to make regulations under this section is exercisable only on the recommendation of the Secretary of State.
The value of chargeable goods for the purposes of this Part must be calculated and expressed in sterling.
If an amount that is relevant for the purpose of calculating the value of goods for the purposes of this Part is expressed in a currency other than sterling, the amount must be converted into its sterling equivalent.
The conversion must be made in accordance with provision contained in a public notice given by HMRC Commissioners.
The public notice may make provision—
specifying the exchange rate that must be used for the purposes of this section,
for the conversion to be made by reference to an exchange rate (or rates) applicable at any time (including a time earlier than that at which an importation took place) or by reference to the average exchange rate for a specified period,
for the exchange rate determined in accordance with the notice to apply to transactions or other events taking place in a specified period,
for adjusting the applicable exchange rate if the value of sterling against the currency concerned has increased or decreased by more than a specified percentage, and
for any conversion to be rounded up or down.
The Treasury may by regulations make provision for full or partial relief from a liability to import duty.
The regulations may provide for the relief to be given by reference to any factor, for example—
the nature or origin of goods or anything else by reference to which goods are classified in the customs tariff,
anything in the customs tariff by reference to which the amount of import duty applicable to goods is determined,
the purposes for which goods are imported,
the person by whom, or for whose benefit, goods are imported, and
the circumstances in which goods are imported.
The regulations may provide for a relief to be conditional on (among other things) the export of goods in accordance with the applicable export provisions.
In the case of goods that are declared for an authorised use procedure or temporary admission procedure, the Treasury—
must exercise the power to make regulations under this section so as to secure that the rate of import duty applicable to the goods is lower than the applicable rate in the customs tariff in its standard form, and
may secure that result by amending the customs tariff.
If the regulations provide for partial relief in respect of goods declared for a temporary admission procedure, the regulations must secure that—
the partial relief operates by way of additional charges to import duty by reference to any period during which the procedure has effect, and
the total of the additional charges does not exceed the amount of the liability in the absence of the partial relief.
If the regulations provide for partial relief in any other case, the regulations may make provision corresponding to that mentioned in subsection (5)(a) and (b).
The reference in this section to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 9 to 15 (preferential rates, quotas, tariff suspension, safeguarding, etc).
Schedule 6 makes provision for—
the notification of any liability to pay import duty,
the payment of import duty,
the giving of guarantees in respect of any liability to pay import duty,
the repayment of import duty,
the remission of import duty, and
the recovery of import duty.
A person (“the principal”) may appoint any other person (a “Customs agent”) to act on the principal's behalf for the purposes of this Part, and—
the agent may make Customs declarations in the name of the principal (and in that case the agent acts as a “direct agent”), or
the agent may make Customs declarations in the agent's own name (and in that case the agent acts as an “indirect agent”).
The appointment of a person as a Customs agent, and the withdrawal of an appointment of a person as a Customs agent, must be disclosed to HMRC in accordance with regulations made by HMRC Commissioners.
The effect of an appointment of a person as a Customs agent is that anything done under, or otherwise for the purposes of, this Part by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Part by, or in relation to, the principal (and not by the agent).
There is an exception to this rule if a Customs agent acts as an indirect agent (and see also section 37(8)(b)).
In that case, the indirect agent is liable to import duty in accordance with section 6(1) (and the principal is also liable to import duty in accordance with section 6(3)(a)).
If a Customs agent acts as a direct agent, the agent is also liable to import duty if—
the agent acts at time when the appointment has not been disclosed to HMRC as mentioned in subsection (2),
the agent acts at a time when the appointment of the person as a Customs agent has been withdrawn,
the agent otherwise purports to act on behalf of the principal when the agent has no authority to do so, or
a liability to import duty is incurred by reference to the importation of goods declared for a Customs procedure and the declaration was not made in accordance with regulations under paragraph 9 of Schedule 1 (simplified Customs declarations).
HMRC Commissioners may by regulations make further provision about Customs agents for the purposes of import duty.
Each of the following is an example of the kind of provision that may be made by the regulations—
provision requiring persons to be eligible for appointment as Customs agents only if an HMRC officer has approved the appointment, and
provision specifying the criteria for approving the appointment (including provision for the criteria to be specified in a public notice given by HMRC Commissioners).
HMRC Commissioners may by regulations make provision—
disapplying or simplifying specified requirements made by or under this Part in relation to things required or authorised to be done by authorised economic operators, or
requiring HMRC to have regard to the status of a person as an authorised economic operator when considering whether or not, or how, to exercise any power or other function for the purposes of this Part.
For this purpose “authorised economic operators” means persons authorised in accordance with provision made by or under the regulations.
Regulations under this section may (for example)—
specify the criteria to be applied in determining whether or not any person should be an authorised economic operator,
specify those criteria by reference to professional standards of competence (as set by any specified person) or by reference to anything else (including the judgment of any person as to suitability),
make provision for a person's status as an authorised economic operator to be subject to compliance with conditions specified in the regulations or in the authorisation, and
establish different classes of authorised economic operator.
This section applies in relation to approvals granted to any person under regulations made under this Part (whether in respect of premises or anything else) unless the regulations in question make alternative provision.
In this section references to an approval include an authorisation.
The regulations under which an approval is granted may—
require an application for approval to be made in a specified form and in a specified manner and to contain specified information,
specify cases in which an application for approval may not be made,
require HMRC to consider, within a specified period, whether or not an application, or purported application, for approval is, as a result of provision made by paragraph (a) or (b), one that falls to be determined,
confer on the applicant a right of appeal to an appeal tribunal in a case where HMRC have failed to comply with paragraph (c),
require HMRC to notify a person making a purported application for approval that, as a result of provision made by paragraph (a) or (b), the purported application does not fall to be determined, and
make further provision about the notification.
The provision that may be made under subsection (3)(d) includes—
provision for an appeal to be brought only if a period specified in the regulations has ended, and
provision limiting the power of an appeal tribunal to the power to direct HMRC, in a case where it is satisfied that HMRC have acted unreasonably, to consider the application as mentioned in subsection (3)(c) within such further period as is specified by the tribunal.
An approval granted by HMRC is treated as if it had never been granted if—
the (purported) application for approval was deficient in some respect,
the applicant knew, or ought reasonably to have known, of the deficiency,
HMRC consider that the approval would not have been granted if the deficiency was known at the time it was granted by the person granting it, and
HMRC give a notice to the applicant under this subsection notifying the applicant of the effect of this subsection.
Regulations made by HMRC Commissioners may make any provision that they consider appropriate for the purposes of subsection (5), including provision specifying cases in which the approval is to continue to be treated as still in force.
An approval may be amended, suspended or revoked in cases specified in the regulations under which it was granted.
The amendment, suspension or revocation of an approval takes effect from the date specified in a notice given by HMRC to the person approved (and, accordingly, does not affect anything already done by any person before that date in reliance on the approval).
HMRC—
may not specify a date before the notice is given unless HMRC and the person both agree that such a date may be given, and
may not specify a date that falls more than one year after the date on which the notice is given.
In this section “an appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994 (see section 7).
HMRC Commissioners must by public notice make provision establishing a system under which persons apply for rulings given by HMRC officers for the purpose of—
determining any issue as to the code in the customs tariff applicable to any goods,
determining the place of origin of any goods for the purposes of this Part.
determining the value of any goods for the purposes of this Part, or
Each of the following is an example of the kind of provision that may be made by the notice—
provision specifying cases in which rulings need not be given,
provision about the making of the applications (including their form, the information to be contained in them and any documents to accompany them),
provision requiring the applications to be determined within a specified period,
provision about the period for which, and other conditions subject to which, the rulings are to have effect,
provision about the form in which the rulings are to be given,
provision for the withdrawal or amendment of rulings,
provision determining the extent to which the rulings may be relied on by applicants, and
provision requiring any person to whom a ruling has been given to disclose that fact to HMRC.
The system established by the notice must secure that an application may be made for a ruling even if an HMRC officer considers that the ruling is not, or may not be, required to resolve a doubt as to the issue being determined.
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HMRC (or anyone acting on their behalf) may disclose information relating to import duty for customs duty purposes.
In this section “customs duty purposes” means purposes in connection with, or otherwise incidental to, the imposition, enforcement or other regulation of import duty.
A person who receives information as a result of this section may not further disclose the information except with the consent of the HMRC Commissioners (which may be general or specific).
A person who receives information as a result of this section may use the information only for customs duty purposes.
If a person discloses information in contravention of subsection (3) which relates to a person whose identity— section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.
is specified in the disclosure, or
can be deduced from it,
This section does not limit the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 or under any other enactment or rule of law.
Nothing in this section authorises the making of a disclosure which—
contravenes the data protection legislation, or
is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.
In this section “the data protection legislation” has the same meaning as in the Data Protection Act 2018.
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HMRC may co-operate with other customs services on matters of mutual concern with a view to securing (by the exchange of information or otherwise)—
the administration of the import duty system,
the prevention or detection of evasion or other fraud relating to import duty, and
the prevention, reduction or elimination of avoidance of a liability to import duty.
Section 25(3) to (7) apply in relation to information disclosed as a result of this section.
The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.
The power may be exercised by the Treasury only if they consider that—
its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and
the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.
In exercising any function under any provision made by or under this Part— must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.
the Treasury,
the Secretary of State,
HMRC,
the TRA, and
any other public body,
This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.
Schedule 7 contains amendments consequential on the provision made by this Part.
The amendments made by that Schedule include amendments dealing with—
reviews or appeals of decisions in relation to import duty (see sections 13A to 16 of, and Schedule 5 to, the Finance Act 1994), and
penalties in relation to breaches of requirements in relation to import duty (see Part 3 of the Finance Act 2003).
The Treasury may by regulations—
make provision supplementing provision made in relation to import duty by or under this Part or any other enactment, or
make other provision generally for the purposes of import duty.
This section applies if arrangements are entered into between— establishing a customs union between the United Kingdom and the country or territory.
Her Majesty's government in the United Kingdom, and
the government of a country or territory outside the United Kingdom,
Arrangements establish a “customs union” between the United Kingdom and a country or territory if—
they provide that no duty is to be chargeable by reference to movements of goods, or goods of a specified description, between the United Kingdom and the country or territory, and
they provide for the same, or substantially the same, rules for charging duty on imports of goods, or goods of a specified description, from places outside the United Kingdom or the country or territory.
For this purpose—
“the implementing VAT regulation” means Council Implementing Regulation (EU) No 282/2011, and
“the principal VAT directive” means Council Directive 2006/112/EC on the common system of value added tax.
A person may make a Customs declaration in respect of any chargeable goods if— HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—
An HMRC officer may verify a Customs declaration by taking any of the following steps— An HMRC officer may take any of the steps in sub-paragraph (1) before or after, or at the same time as, accepting the declaration. If an HMRC officer takes any of those steps before a Customs declaration is accepted, the officer— A notification under sub-paragraph (3) constitutes the acceptance of the declaration by HMRC for the purposes of this Part (as amended, where relevant, by an HMRC officer). For further provision governing the steps which the officer may take, see, in particular, Parts 7 and 12 of CEMA 1979.
The fact that chargeable goods are declared for one Customs procedure does not prevent the goods from being subsequently declared for a different Customs procedure. Goods may not be released to a Customs procedure at any time if another Customs procedure has effect in relation to the goods at that time (but this is subject to paragraph 20(2) of Schedule 2).
A declaration of goods for “a transit procedure” is a declaration— Each of the following is an example of the kind of requirements that may be imposed by the regulations—
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an inward processing procedure in the standard form in respect of goods declared for the procedure.
A liability of a person to pay import duty may not be enforced unless the person has been notified of the liability in accordance with the provision made by or under this Schedule.
Section 7 of the Borders, Citizenship and Immigration Act 2009 (customs revenue functions of the Director) is amended as follows. In subsection (2), omit paragraphs (b) and (c). In subsection (7)— In subsection (9), in paragraph (c), after “a function under” insert “retained”.
Paragraph 1 of Schedule 24 to the Finance Act 2007 (penalties for errors) is amended as follows. In the table, omit the third entry relating to VAT (return under a special scheme). Omit sub-paragraphs (4A) to (4C).
any duty (however described) imposed by the law of the country or territory that is of a similar character to import duty, and
This paragraph applies if an HMRC officer considers at any time that there is an inaccuracy in a Customs declaration (including as a result of an inaccuracy in a document accompanying it). The officer— Any liability to import duty in respect of any goods is determined on the basis of the information contained in the Customs declaration as corrected (or required to be corrected) under this paragraph. A notification is not required to be given under sub-paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).
If HMRC consider that a person is liable to pay import duty, they must notify the person of that fact specifying— The notification may be given in such form and manner as HMRC consider appropriate.
HMRC Commissioners may by regulations make provision— Regulations made under sub-paragraph (1)(c)—
The general rule is that a notification under paragraph 2 of a liability to pay import duty must be given before the end of the period of 3 years beginning with the day on which the liability was incurred. If the liability is incurred in circumstances where, in the opinion of an HMRC officer, an offence has been committed (whether or not the offence relates in any way to import duty), the period of 3 years for notifying is extended to a period of 20 years.
“duty” means—
If Her Majesty by Order in Council declares that it is expedient that the arrangements should have effect for the purposes of import duty, the arrangements have effect for those purposes despite any enactment.
In the case of a customs union between the United Kingdom and the European Union, Her Majesty may not make a declaration by Order in Council under subsection (4) unless the arrangements have been approved by an Act of Parliament.
HMRC Commissioners may make regulations generally for carrying out any arrangements having effect in accordance with this section.
Among other things, the regulations may—
modify or disapply provision made by or under this Part or any other Act,
treat anything done by the government of a country or territory as if done by the appropriate authority or person in the United Kingdom, and
apply or replicate, with or without modifications, provision relating to duty under the law of a country or territory as that provision has effect from time to time.
Examples of the kind of provision within subsection (7)(b) are—
provision treating an agreement entered into by a country or territory as if it were entered into by Her Majesty's government in the United Kingdom, and
provision treating a system for determining the amount of duty established under the law of a country or territory as if it were the customs tariff mentioned in section 8.
Union goods imported into the United Kingdom as a result of their entry into Northern Ireland are to be treated for the purposes of this Part as if they were domestic goods.
Accordingly, such goods are not chargeable to import duty (but see section 30C).
Other goods imported into the United Kingdom as a result of their entry into Northern Ireland are not chargeable to import duty, but are chargeable to duty under this subsection.
Except as may be provided for by regulations made by the Treasury, such goods are not chargeable goods for the purposes of this Part.
Duty under subsection (3) is chargeable in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.
Duty under subsection (3) is a duty of customs, and accordingly the revenues of that duty (as with import duty) are revenues of customs that HMRC Commissioners are responsible for collecting and managing.
The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—
whether goods in particular circumstances are chargeable to duty under section 30A(3);
the amount of duty charged under that subsection;
such other matters relating to the charging of duty under that subsection as may be specified.
Regulations under subsection (1) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the importation of such goods).
The Treasury may by regulations make provision generally for the purposes of duty under section 30A(3).
The following are examples of provision that regulations under subsection (3) may make for the purposes of that duty—
provision about reliefs, repayment and remission in relation to duty under section 30A(3) (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);
provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 30A(3) or to goods imported into the United Kingdom as a result of their entry into the Northern Ireland;
provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods.
A duty of customs is charged on the removal of goods to Great Britain from Northern Ireland if the goods are not qualifying Northern Ireland goods.
A duty of customs is charged on the removal of other goods to Great Britain from Northern Ireland if the main purpose, or one of the main purposes, of the removal is to—
avoid any other duty chargeable as a result of this Act, or
avoid any obligation in connection with such a duty.
The relevant import duty provisions apply for the purposes of duty charged under this section as if—
any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland,
any reference to the importation of goods were to their removal to Great Britain from Northern Ireland,
in section 6(2), for “the United Kingdom” there were substituted “ Great Britain ”, and
in section 16(2), for “export to the United Kingdom” there were substituted “ removal to Great Britain ”.
A provision is a “relevant import duty provision” if it is provision made by or under any of sections 3 to 28 and 34 and Schedules 1 to 6.
The Treasury may by regulations make provision generally for the purposes of duty under this section.
The following are examples of provision that regulations under subsection (5) may make for the purposes of that duty—
that subsection (1) does not to apply to goods of a specified description (and if it does not, whether such goods are to be treated as “other goods” for the purposes of subsection (2));
that subsection (3) does not apply, to such extent as may be specified, to goods of a specified description;
that any reference in this Part to Great Britain is to be treated as including the territorial sea, or any specified area of the territorial sea, of the United Kingdom;
provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under this section or to goods removed from Northern Ireland to Great Britain;
provision imposing checks, controls or administrative processes in connection with the removal of goods to Great Britain from Northern Ireland (and such checks, controls and processes may be imposed for any purpose in connection with duty under this section despite any provision of any enactment whenever passed);
provision regulating the unloading, landing, movement and removal of goods on their removal to Great Britain from Northern Ireland (including provision restricting the places in which such goods may enter Great Britain).
Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).
Regulations under this Part are to be made by statutory instrument.
A statutory instrument containing any regulations to which this subsection applies must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.
Subsection (2) applies to—
the first regulations under section 8 (the customs tariff),
any other regulations under that section the effect of which is an increase in the amount of import duty payable under the customs tariff in a standard case (within the meaning of that section), or
regulations under section 30 (general provision for import duty purposes).
The fact that a statutory instrument ceases to have effect as a result of subsection (2) does not affect—
anything previously done under the instrument, or
the making of a new statutory instrument.
In calculating the period for the purposes of subsection (2), no account is to be taken of any time—
during which Parliament is dissolved or prorogued, or
during which the House of Commons is adjourned for more than 4 days.
A statutory instrument containing regulations made under this Part other than regulations to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.
Any power to make regulations under this Part may be exercised—
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or
so as to make different provision for different purposes or areas.
Any power to make regulations under this Part includes—
power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,
power to make provision by reference to things specified in a notice published in accordance with the regulations,
power to make supplementary, incidental and consequential provision, and
power to make transitional or transitory provision and savings.
Any power to make regulations under any provision of this Part does not restrict the width of any power to make subordinate legislation under—
any other provision of this Part or under section 40A or 40B, or
CEMA 1979 or any other enactment.
Subsections (7) to (9) apply in relation to any public notice under this Part; and any provision that may be made by a public notice under this Part may be made by regulations.
An Order under section 31—
is not to be submitted to Her Majesty in Council unless a draft of the Order has been laid before, and approved by a resolution of, the House of Commons, and
if it revokes an earlier Order under that section, may contain transitional or transitory provision and savings.
After it is established, the Secretary of State must consult the TRA before making regulations under Schedule 4 or 5.
Any power of HMRC Commissioners to make regulations under this Part is exercisable concurrently by the Treasury.
This section applies where regulations made under any of sections 8 to 19 make provision by reference to a document.
The reference is to be construed—
as a reference to the document as modified by notice by the appropriate authority from time to time;
if the appropriate authority declares by notice that the document is replaced by another document, as a reference to that other document.
Subsection (2) does not apply to the extent that the effect of the modification or replacement of the document would be to alter the amount of import duty applicable under this Part to any goods.
A notice under this section must be published in such manner as the authority issuing it considers appropriate.
Section 32(10) applies to a notice under this section as it applies to a public notice.
In this section—
Goods are domestic goods for the purposes of this Part if—
they are wholly obtained in the United Kingdom, or
they have been subject to a chargeable Customs procedure.
For the purposes of this section goods have been “subject to a chargeable Customs procedure” if—
the goods were declared for the free-circulation procedure and the procedure has been discharged, ...
the goods were declared for an authorised use procedure and the procedure has been discharged, or
the goods—
are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and
were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.
Goods cease to be domestic goods if— and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.
they are exported from the United Kingdom as a result of the removal of the goods from Great Britain, and
the export is one which is required to be made in accordance with the applicable export provisions,
For the purposes of subsection (3), every export of goods resulting from the removal of the goods from Great Britain is required to be made in accordance with the applicable export provisions unless an exception provided for by regulations made by HMRC Commissioners applies to the export.
HMRC Commissioners may by regulations make provision for relevant exported goods to retain their status as domestic goods if—
the goods merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom, or
the goods otherwise remain outside the United Kingdom for a temporary period.
Goods also cease to be domestic goods if they— and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.
are exported from the United Kingdom as a result of their removal from Northern Ireland, and
are not of a description specified in regulations made by the Treasury,
The provision that may be made by the regulations includes—
provision requiring conditions to be met in relation to the goods while they are outside the United Kingdom, and
provision requiring the making of a declaration in connection with their subsequent import into the United Kingdom.
Regulations under subsection (4A)(b) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).
Goods that are in the United Kingdom are presumed to be domestic goods unless the contrary is shown.
The Treasury may by regulations make provision—
as to cases in which goods are, or are not, to be regarded as domestic goods for the purposes of this Part,
for reversing the presumption that goods are domestic goods in specified cases (so that they are presumed not to be domestic goods unless the contrary is shown), and
as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.
For the purposes of subsection (5), exported goods are “relevant” if—
they were exported as a result of their removal from Northern Ireland, or
they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.
For the purposes of this Part, goods are presented to Customs on import if—
the goods are lawfully imported into the United Kingdom, and
notification of their importation into the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.
The time at which goods are presented to Customs on import is the later of—
the time at which the notification of importation in accordance with the regulations is received by HMRC, and
the time at which the goods are imported into the United Kingdom.
For the purposes of this Part, goods are presented to Customs on export if notification of their export from the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.
The notification must be given before the export of goods unless provision is made by regulations made by HMRC Commissioners authorising the notification to be given at a later time.
Regulations made by HMRC Commissioners may make provision for the purposes of this section.
Each of the following is an example of the kind of provision that may be made by regulations under this section—
provision requiring a notification to be accompanied by documents of a description specified in the regulations or in a public notice given by HMRC Commissioners,
provision authorising a public notice given by HMRC Commissioners to make provision about the form and contents of a notification,
provision authorising a public notice given by HMRC Commissioners to require notification to be made in accordance with provision made by the notice,
provision requiring or authorising, in specified cases, notification of an importation of goods to be given before the importation,
provision deeming a notification to have been given in specified cases, and
provision requiring a notification to disclose the location of the goods.
This section defines for the purposes of this Part what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.
The export of the goods is made in accordance with the applicable export provisions if—
the goods are presented to Customs on export, and
the export is subsequently made in accordance with a procedure provided for by regulations made by HMRC Commissioners.
The regulations may—
provide for the procedure to involve the making of a declaration by the person making the export or any specified person,
provide for requirements to be imposed on any person at any time while the goods are subject to the procedure,
make provision specifying, or otherwise determining, the period during which the goods are to be regarded as subject to the procedure,
deem, in specified cases, the export to have been made in accordance with the procedure, and
provide for goods to be subject to the control of any HMRC officer from a specified time.
The provision which may be made as a result of subsection (3)(a) includes provision applying or replicating the effect of— with or without modifications.
any provision made by or under Schedule 1 (Customs declarations), or
any other provision made by or under this Part that operates (to any extent) by reference to a Customs declaration,
This section applies if—
domestic goods have been presented to Customs on export, and
the goods are declared for an outward processing procedure.
A declaration of goods for “an outward processing procedure” is a declaration—
that the goods are to be exported from the United Kingdom as a result of the removal of the goods from Great Britain in order to be processed outside the United Kingdom,
that the processing is to take place during a temporary period at the end of which the goods are to be imported into the United Kingdom and removed to Great Britain (whether in the course of that importation or otherwise), and
that the processing is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.
The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer.
That period may be subsequently extended (or further extended) by another notice given as mentioned in subsection (3).
If goods are declared for an outward processing procedure—
the export of the goods is not one which is required to be made in accordance with the applicable export provisions, but
HMRC Commissioners may by regulations make provision in relation to any export under an outward processing procedure corresponding to the provision that may be made by regulations under section 35.
If the processing of the goods under an outward processing procedure consists in their repair by any person without charge, the goods continue to be regarded as domestic goods but only if, while the procedure has effect—
there is no breach of the terms of the declaration for the procedure, and
there is no breach of any other requirement in relation to the procedure.
If the processing of the goods under an outward processing procedure consists in anything else, the goods are to be regarded as chargeable goods, but if— the value of the goods is to be reduced to take account of so much of that value as can be attributed to the goods as they stood before being exported.
the goods are imported in accordance with the procedure, and
there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect,
HMRC Commissioners may make regulations for the purposes of this section.
Each of the following is an example of the kind of provision that may be made by the regulations—
provision specifying cases in which goods may not be declared for an outward processing procedure,
provision imposing requirements on any person in relation to an outward processing procedure,
provision for determining the reduction in the value of any goods for the purposes of subsection (7),
provision authorised or required to be made by any regulations under Schedule 2, and
other provision made by or under this Part of this Act that has effect in relation to a special Customs procedure.
In this Part—
“qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act)
“specified” means specified in the arrangements.
This paragraph specifies further cases in which particular special Customs procedures are discharged. A transit procedure is discharged in accordance with provision made by regulations made by HMRC Commissioners. A storage procedure, an inward processing procedure, an authorised use procedure or a temporary admission procedure is discharged if— In addition, an authorised use procedure or temporary admission procedure in respect of any goods is discharged if the requirements imposed by or under this Schedule in relation to the procedure are met in respect of the goods.
If at any time while a special Customs procedure has effect in relation to any goods— HMRC Commissioners may by regulations make provision for determining the liability by reference to the goods as they stood when the declaration for the procedure was made (and not when the liability is incurred). The regulations— In the case of goods declared for a special Customs procedure, HMRC Commissioners may make provision by regulations for altering the value of the goods for the purposes of import duty so as to take account of things done after the declaration is made. The regulations may provide— Except as provided for by— if there is a change in any goods at any time while a special Customs procedure has effect in relation to the goods, the goods are to be regarded nonetheless as the same goods for the purposes of any provision made by or under this Part of this Act. For the purposes of this paragraph it does not matter—
For the purposes of this Schedule, goods are “dumped” in the United Kingdom if— and references to the “dumping” of goods are to be read accordingly. The “normal value” of goods means— Regulations may make provision for the purposes of this paragraph—
The Finance Act 1994 is amended as follows.
The Income Tax (Trading and Other Income) Act 2005 is amended as follows.
In section 16 (appeals to tribunal), omit subsections (11) and (12).
In section 54 (trading income: penalties, interest and VAT surcharges), in subsection (2), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “Customs duties”.
In section 17 (interpretation), in subsection (2)—
omit the definition of “the Community Customs Code”, and
in the definition of “relevant duty”, for “means any EU customs duty” substitute “means any customs duty”.
In section 869 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (4), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “Customs duties”.
Schedule 5 (decisions subject to review and appeal) is amended as follows. For the italic heading before paragraph 1 substitute “Taxation (Cross-border Trade) Act 2018”. In paragraph 1— In paragraph 2(1)—
A declaration of goods for “an inward processing procedure” may be—
a declaration in the standard form (which is dealt with by paragraphs 9 and 10), or
a declaration in the supplementary form (which is dealt with by paragraphs 11 and 12).
A declaration of goods for “an inward processing procedure” in the supplementary form is a declaration—
that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released for free circulation in the United Kingdom, or
that the goods are to be subject to any operation designed to preserve them, improve their appearance or marketable quality or otherwise prepare them for distribution or resale.
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a temporary admission procedure in respect of goods declared for the procedure.
This paragraph applies where the TRA makes a provisional affirmative determination in relation to goods which are the subject of a dumping or a subsidisation investigation. Goods in relation to which that determination is made are referred to in this paragraph as relevant goods. The TRA may recommend to the Secretary of State— The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that requiring a guarantee in accordance with its recommendation— The TRA may make different recommendations under sub-paragraph (3) for different relevant goods or descriptions of relevant goods, including by reference to— But the TRA may only make one recommendation under paragraph (a) or, as the case may be, paragraph (b) of sub-paragraph (3) in relation to any particular relevant good. And the TRA may make different recommendations under paragraph (a) or (b) of sub-paragraph (3) for different relevant goods or descriptions of relevant goods only if the recommendations which it makes under that paragraph when taken together cover all the relevant goods. If the TRA determines that there are one or more recommendations which it could make under paragraph (a) or, as the case may be paragraph (b), of sub-paragraph (3), it must make that recommendation or those recommendations (subject to sub-paragraphs (6) and (7)). If the TRA determines that there is no recommendation which it could make under sub-paragraph (3), it must—
Regulations may make provision for, or in connection with, the extension by the Secretary of State, on the recommendation of the TRA, of the period of a provisional remedy which has been applied in respect of goods in the case of a dumping investigation. Any such extension must not result in the period of the provisional remedy being a period of more than 9 months beginning with the date when the requirement to give a guarantee in respect of goods first applied. The regulations must require that if the period of a provisional remedy is extended, the Secretary of State—
The TRA may investigate— References in this Schedule to a “safeguarding investigation” are to an investigation under sub-paragraph (1).
In the case of a safeguarding investigation, an “affirmative determination” in relation to goods means a determination that— At any stage during a safeguarding investigation, the TRA may make an affirmative determination, based on the evidence then before it, in relation to goods which are the subject of the investigation (referred to in this Schedule as “a provisional affirmative determination”). But the TRA may only make such a determination if it is satisfied that interested parties (see paragraph 31(3)) have been given an adequate opportunity to provide information to it regarding the investigation. The TRA must make a final determination in relation to each of the goods which are the subject of a safeguarding investigation. A final determination under sub-paragraph (4) in relation to goods is— The TRA may make different final determinations in relation to different goods which are the subject of the investigation. The TRA must—
This paragraph applies to a recommendation by the TRA under paragraph 11(3)(a) in relation to goods. The specified period referred to in paragraph 11(3)(a)— A recommendation under paragraph 11(3)(a) as to how a provisional safeguarding amount applicable to goods should be determined (see paragraph 11(4)) may be by reference to either or both of the following— But that recommendation must be such that a provisional safeguarding amount applicable to goods does not exceed the amount which the TRA is satisfied is necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods. Regulations may make provision for the purposes of sub-paragraph (4) about how the amount which the TRA is satisfied is necessary to prevent the serious injury described in that provision is to be determined. A recommendation under paragraph 11(3)(a) must include such other content as regulations may require.
If the TRA makes a recommendation under paragraph 11(3)(b), the Secretary of State must decide whether to accept or reject the recommendation. The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that— If the recommendation is rejected, the Secretary of State must— If the recommendation is accepted, the Secretary of State— The period for which goods are subject to a provisional tariff rate quota ceases (if it has not already expired) when the safeguarding investigation in relation to the goods terminates.
The Customs and Excise Management Act 1979 is amended as follows.
In section 12 of the Finance Act 1994 (assessments to excise duty), omit subsection (2A). In consequence of the amendment made by sub-paragraph (1), omit regulation 9 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001.
In section 101 (excise licences), in subsection (4), after “the Customs and Excise Acts 1979” insert “or made by regulations under section 45 of the Taxation (Cross-border Trade) Act 2018”.
Section 157 (bonds and security) is amended as follows. Omit subsection (1A). In subsection (2)— In consequence of the amendments made by this paragraph, in section 27 of the Finance Act 2000, omit subsections (3), (5) and (6).
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an authorised use procedure in respect of goods declared for the procedure.
HMRC Commissioners may by regulations make provision about the keeping of records in respect of goods that are subject to a special Customs procedure. The regulations may provide for requirements to be imposed, in respect of records of a specified description, on—
Despite the provision made by paragraph 18 or 19, a special Customs procedure in respect of any goods is not discharged if a liability to import duty is incurred in respect of the goods while the procedure has effect and— If a special Customs procedure in respect of any goods is prevented from being discharged as a result of sub-paragraph (1) (and only as a result of that sub-paragraph), that does not prevent the goods from also being released to another special Customs procedure. HMRC Commissioners may by regulations make provision as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that a special Customs procedure has been discharged.
HMRC Commissioners may, in cases where goods (“the imported goods”) are intended to be declared for a special Customs procedure, by regulations make provision for requirements in relation to the procedure to be met by reference to equivalent domestic goods. Goods are “equivalent domestic goods” if they are domestic goods that are of the same, or of substantially the same, description as the imported goods. Among other things, the regulations may— The provision that may be made by the regulations includes provision for authorising goods in accordance with the regulations before they may be used as equivalent domestic goods. HMRC Commissioners may by regulations make provision as to cases in which goods are, or are not, to be regarded as equivalent domestic goods for the purposes of this paragraph. This paragraph does not apply to a transit procedure.
In Schedule 7 to the Terrorism Act 2000 (port and border controls), in paragraph 9—
in sub-paragraph (2C)(c), for “transit shed” substitute “temporary storage facility”,
in sub-paragraph (3)(d), for ““transit shed”” substitute ““temporary storage facility””, and
in sub-paragraph (4)(d), for “transit shed” substitute “temporary storage facility”.
In this Part any reference to a rate of duty includes a nil rate.
In this Part any reference to goods being wholly obtained in any country or territory includes—
any case where the goods are grown, produced or manufactured only in the country or territory, and
any other cases specified in regulations made by the Treasury.
In this Part any reference to the processing of any goods includes the following activities—
the erection, assembly, fitting or other working of the goods,
the repair of the goods,
the use of the goods for the purpose of facilitating the production or manufacture of any other goods, and
the destruction of the goods.
Any reference in any provision of this Part to a public notice is to a notice published by the Secretary of State, or (as the case may be) HMRC Commissioners, in such manner as the person giving the notice considers appropriate for the purposes of that provision.
In this Part—
references to a territory outside the United Kingdom include the European Union or any other international organisation or authority comprising territories outside the United Kingdom, and
expressions relating to a territory outside the United Kingdom (such as the government of a territory outside the United Kingdom or the law of a territory outside the United Kingdom) are to be read accordingly with the necessary modifications.
For the purposes of this Part any reference to goods being subject to the control of an HMRC officer includes control being exercised by—
requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer (whether given orally or in any other way), or
requiring the goods to be kept in any place specified by an HMRC officer.
In the case of any reference in this Part to a person who makes a Customs declaration—
the reference is to the person actually making the declaration even if the declaration is made on behalf of another person, and
if a Customs declaration is made by a Customs agent in the name of the principal, the reference is to the agent despite the provision made by section 21(3).
The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained— acceptance (of a Customs declaration) paragraphs 11(2) and 13(4) of Schedule 1 the applicable export provisions section 35 approved guarantee (in relation to goods declared for the free-circulation procedure) section 37(1) arrangements section 37(1) an authorised use procedure paragraph 13 of Schedule 2 CEMA 1979 section 37(1) chargeable goods section 2 control of HMRC officer section 37(7) Customs agent section 21 the customs and excise Acts section 37(1) Customs procedures section 3 customs tariff section 8 directions section 37(1) domestic goods section 33 export (time of) section 5 of CEMA 1979 the free-circulation procedure section 3 guarantee section 37(1) HMRC section 37(1) HMRC Commissioners section 37(1) HMRC officer section 37(1) import (time of) section 5 of CEMA 1979 import duty section 1 an inward processing procedure paragraphs 9 and 11 of Schedule 2 notice (except in the expression “public notice”) section 37(1) origin (of goods) section 17 person making a Customs declaration section 37(8) presented to Customs on export section 34(3) presented to Customs on import section 34(1) and (2) processing (of goods) section 37(4) public notice section 37(5) qualifying Northern Ireland goods section 37(1) rate of duty section 37(2) special Customs procedure section 3 specified (in relation to regulations or public notices) section 37(1) a storage procedure paragraph 2 of Schedule 2 subordinate legislation section 37(1) a temporary admission procedure paragraph 15 of Schedule 2 territory outside the United Kingdom (and related expressions) section 37(6) the TRA section 13 a transit procedure paragraph 5 of Schedule 2 Union customs legislation section 37(1) Union goods section 37(1) value (of chargeable goods) section 16 wholly obtained (in the case of goods) section 37(3) the WTO section 37(1)
The Treasury may by regulations make provision for, and in connection with, the charging of a duty of customs (to be known as “export duty”) by reference to the export of goods from the United Kingdom.
The regulations may provide for export duty to be chargeable by reference to the export of —
all goods, or
goods of a description specified in the regulations.
The regulations—
may provide for export duty to be chargeable in accordance with a tariff specified in the regulations (“the export tariff”),
may provide for export duty to be chargeable by reference to value, weight or volume or other measure of quantity or size, and
may provide for the value of the goods and the other matters mentioned in paragraph (b) to be determined in accordance with the regulations.
In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must have regard to—
the interests of consumers in the United Kingdom,
the interests of producers in the United Kingdom of the goods concerned,
the desirability of maintaining and promoting the external trade of the United Kingdom,
the desirability of maintaining and promoting productivity in the United Kingdom, and
the extent to which the goods concerned are subject to competition.
In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must also have regard to any recommendation about the rate made to them by the Secretary of State.
In considering what recommendation to make, the Secretary of State must have regard to the matters set out in subsection (4)(a) to (e).
The provision that may be made by regulations under this section includes provision replicating or applying, with or without modifications, any provision made by or under—
Part 1, or
any other enactment relating to import duty.
Paragraph 1 of Schedule 7 (replacement of EU customs duties) applies in relation to this Part as it applies in relation to Part 1 (reading any reference to import duty as a reference to export duty).
In this section “specified” means specified in, or determined in accordance with, the regulations.
Regulations under section 39 are to be made by statutory instrument.
A statutory instrument containing— must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.
the first regulations under that section, or
any other regulations under that section the effect of which is an increase in the amount of export duty payable,
The fact that a statutory instrument ceases to have effect as a result of subsection (2) does not affect—
anything previously done under the instrument, or
the making of a new statutory instrument.
In calculating the period for the purposes of subsection (2), no account is to be taken of any time—
during which Parliament is dissolved or prorogued, or
during which the House of Commons is adjourned for more than 4 days.
A statutory instrument containing regulations under section 39 other than regulations to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.
Any power to make regulations under section 39 may be exercised—
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or
so as to make different provision for different purposes or areas.
Any power to make regulations under section 39 includes—
power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,
power to make provision by reference to things specified in a notice published in accordance with the regulations,
power to make supplementary, incidental and consequential provision, and
power to make transitional or transitory provision and savings.
A duty of customs is charged on the removal of goods to Northern Ireland from Great Britain if the goods—
are not domestic goods, or
are at risk of subsequently being moved into the European Union.
For the purposes of this section “at risk of subsequently being moved into the European Union” has the meaning given by regulations made by the Treasury.
Duty under this section is charged in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.
The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—
whether goods in particular circumstances are chargeable to duty under section 40A;
the amount of duty charged under that section;
such other matters relating to the charging of duty under section 40A as may be specified.
The Treasury may by regulations make provision generally for the purposes of duty under section 40A.
The following are examples of provision that regulations under subsection (2) may make for the purposes of that duty—
that section 40A(1) does not apply to goods of a specified description;
provision about reliefs, repayment and remission (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);
provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 40A or to goods removed to Northern Ireland from Great Britain;
provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods;
provision imposing checks, controls or administrative processes in connection with the removal of goods to Northern Ireland from Great Britain;
provision regulating the unloading, landing, movement and removal of goods on their removal to Northern Ireland from Great Britain (including provision restricting the places in which such goods may enter Northern Ireland).
Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).
Section 40 (regulations) applies to regulations under this section and section 40A as it applies to regulations under section 39 other than the first regulations under that section.
In this section and in section 40A, reference to “Great Britain” is to be treated as including the territorial sea of the United Kingdom.
Expressions used in provision made by or under this section or section 40A that are defined for the purposes of Part 1 have the same meaning they have in that Part.
The Value Added Tax Act 1994 is amended as follows.
In section 1 (imposition of charge to value added tax), in subsection (1)—
omit paragraph (b) (which charges VAT on the acquisition in the United Kingdom of goods from other member States), and
for paragraph (c) substitute—.
For section 15 substitute—
Any EU regulation so far as applying in relation to value added tax, and any direct EU legislation so far as relevant to any such regulation, that form part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 cease to have effect (but, in the case of the implementing VAT regulation, see also subsection (5)).
In the application of section 4(1) of that Act (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures) in relation to value added tax, the rights, powers, liabilities, obligations, restrictions, remedies and procedures mentioned there are subject to any exclusions or other modifications made by regulations made by the Treasury by statutory instrument.
Further provision relevant to the law relating to value added tax is made by the European Union (Withdrawal) Act 2018: see, for example, section 6 of that Act (interpretation of retained EU law).
One of the consequences of the provision made by that Act is that the principle of EU law preventing the abuse of the VAT system (see, for example, the cases of Halifax and Kittel) continues to be relevant, in accordance with that Act, for the purposes of the law relating to value added tax.
Where the principal VAT directive remains relevant for determining the meaning and effect of the law relating to value added tax, that directive is to be read for that purpose in the light of the provision made by the implementing VAT regulation but ignoring such of its provisions as are excluded by regulations made by the Treasury by statutory instrument.
Accordingly, that principle may continue to be relied upon in determining any matter relating to value added tax (including in determining the effect of any provision made by or under an enactment).
No regulations may be made under this section on or after 1 April 2023.
A statutory instrument containing regulations under this section must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.
The fact that a statutory instrument ceases to have effect as mentioned in subsection (7) does not affect—
anything previously done under the instrument, or
the making of a new statutory instrument.
In calculating the period for the purposes of subsection (7), no account is to be taken of any time—
during which Parliament is dissolved or prorogued, or
during which the House of Commons is adjourned for more than 4 days.
Regulations under this section—
may make different provision for different purposes or areas,
may contain supplementary, incidental and consequential provision, and
may contain transitional or transitory provision and savings.
In this section—
Schedule 8 makes amendments of the Value Added Tax Act 1994, and other enactments relating to VAT, in consequence of the provision made by this Part or otherwise in connection with the withdrawal of the United Kingdom from the EU.
HMRC Commissioners may by regulations impose a liability to excise duty on a person outside the United Kingdom in respect of the entry of goods into the United Kingdom, if the person sent, or arranged for the sending of, the goods to their recipient in a postal packet.
The regulations may—
provide that the liability of the sender of the goods to excise duty arises only in relation to goods of a value described in the regulations,
provide that, in cases specified in the regulations, other persons are jointly and severally liable for the excise duty, and
provide that persons who would otherwise be liable to the excise duty are not so liable.
Among other provision that may be made by the regulations, the regulations may make provision—
requiring persons to register with HMRC Commissioners under the regulations for the purpose of accounting for excise duty,
requiring persons to provide information to HMRC Commissioners about the goods or the person who sent, or arranged for the sending of, them,
about penalties for failure to comply with the regulations, and
modifying the application of provision made by or under the customs and excise Acts in relation to cases dealt with by the regulations.
In this section—
“the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979, and
Section 3(5)
A Customs declaration in respect of any goods— In cases specified in a public notice given by HMRC Commissioners, the requirement under sub-paragraph (1)(b) may be met by the person who has made the declaration or any other person— In cases specified in a public notice given by HMRC Commissioners, the documents required to accompany a Customs declaration may be required to be submitted or otherwise made available to HMRC before the making of the declaration. References in this Schedule to documents accompanying a Customs declaration are to be read in accordance with sub-paragraphs (2) and (3).
Any notification given by HMRC or an HMRC officer under this Schedule may be given in such form and manner as the person giving it considers appropriate. HMRC Commissioners may by regulations make provision specifying cases where it is to be presumed that a person has been notified under this Schedule (including cases where the presumption may not be rebutted).
A recommendation under paragraph 13(3) to require the giving of a guarantee in respect of goods must specify those goods and include— The form of guarantee referred to in sub-paragraph (1)(a)(i) may be cash, a bond or a bank guarantee. The recommendation referred to in sub-paragraph (1)(a)(ii) must be such that an estimated anti-dumping amount or an estimated countervailing amount does not exceed— Regulations may make provision for the purposes of sub-paragraph (3)(b) about how the amount which the TRA is satisfied would be adequate to remove the injury described in that provision is to be determined. The period referred to in sub-paragraph (1)(a)(iv)—
In paragraph 10 of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges), in sub-paragraph (1A)—
for “10 or 15” substitute “1(1)(c)”, and
for “(acquisitions from other member States and importations from outside the European Union)” substitute “(imposition of charge to value added tax on imported goods)”.
In section 1 of the Diplomatic and other Privileges Act 1971 (refund of customs duties on hydrocarbon oil used for diplomatic or Commonwealth Secretariat purposes), in subsection (5)—
for “10 or 15” substitute “1(1)(c)”, and
for “(acquisitions from other member States and importations from outside the European Union)” substitute “(imposition of charge to value added tax on imported goods)”.
In section 8 of the Vehicle Excise and Registration Act 1994 (vehicles removed into UK), in subsection (2)—
for paragraph (a) substitute—,
in paragraph (b), omit “from a place outside the member States”, and
in paragraph (c), omit “acquisition or”.
The Finance Act 2008 is amended as follows.
In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—
in paragraph 5(4)—
omit paragraph (b) (but not the “and” at the end of the paragraph), and
in paragraph (c), omit “from a place outside the member States”,
in paragraph 6(2)—
omit paragraph (b) (but not the “and” at the end of the paragraph), and
in paragraph (c), omit “from a place outside the member States”, and
in paragraph 36(8)—
omit paragraph (b), and
in paragraph (c), omit “from a place outside the member States”.
A public notice given by HMRC Commissioners—
may make provision, in specified cases, for a single Customs declaration to cover a number of different goods, including goods of different descriptions, and
may make provision, in specified cases, requiring separate Customs declarations to be made in respect of goods of the same description.
Schedule 36 (information and inspection powers) is amended as follows. In paragraph 11— In paragraph 34— In paragraph 63, in sub-paragraph (3), omit paragraph (b) (but not the “and” at the end of that paragraph).
Schedule 41 (penalties: failure to notify and certain VAT and excise wrongdoing) is amended as follows. In paragraph 1, in the table— In paragraph 7—
HMRC Commissioners may by regulations make provision disapplying or simplifying the requirements made by or under this Part in relation to the making of Customs declarations. Each of the following is an example of the kind of provision that may be made by the regulations— In sub-paragraph (2)(a) “authorised persons” means persons authorised in accordance with provision made by or under the regulations.
In the case of goods kept in premises approved by HMRC, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—
provision establishing the criteria for approval,
provision about the person to whom approval is to be granted,
provision making the continued effect of the approval subject to the meeting of conditions specified in the approval or in the regulations,
provision for goods to be kept in premises only by the person to whom the approval is granted, and
provision for any processing of goods to be limited to processing of a description specified in the approval or in the regulations.
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a transit procedure in respect of goods declared for the procedure. Each of the following is an example of the kind of requirements that may be imposed by the regulations—
A declaration of goods for “an inward processing procedure” in the standard form is a declaration— The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer. That period may be subsequently extended (or further extended) by another notice given as mentioned in sub-paragraph (2). For the purposes of this paragraph processing “consists of qualifying processing activities” in relation to any goods if— If an inward processing procedure in the standard form has effect in relation to any goods, the goods may be exported in accordance with the applicable export provisions for a temporary period for processing outside the United Kingdom without discharging the procedure. The inward processing procedure in the standard form is not discharged in accordance with sub-paragraph (5) only if— The requirements that may be imposed by regulations under this paragraph include— For the purposes of sub-paragraph (7)(a) “the approved quantity of other goods” means a quantity of the other goods that is determined by reference to a specified methodology. The provision that may be made by the regulations about a methodology includes provision for the methodology—
HMRC Commissioners may by regulations make provision imposing requirements on any person in relation to an inward processing procedure in the supplementary form in respect of goods declared for the procedure. The provision that may be made by the regulations includes provision that may be made by or under paragraph 9 or 10.
The TRA may investigate— References in this Schedule to a “dumping investigation” are to an investigation under sub-paragraph (1). The TRA may investigate— References in this Schedule to a “subsidisation investigation” are to an investigation under sub-paragraph (3).
This paragraph applies if the TRA or the Secretary of State is considering, for the purposes of this Schedule, whether the TRA or the Secretary of State is satisfied that the application of an anti-dumping remedy or anti-subsidy remedy meets or does not meet the economic interest test. The economic interest test is met in relation to the application of an anti-dumping remedy or anti-subsidy remedy if the application of the remedy is in the economic interest of the United Kingdom. That test is presumed to be met unless the TRA or, as the case may be, the Secretary of State is satisfied that the application of the remedy is not in the economic interest of the United Kingdom. When considering whether the application of an anti-dumping remedy or anti-subsidy remedy is not in the economic interest of the United Kingdom, the TRA or the Secretary of State must— In this paragraph—
Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether— The regulations may make provision about the conduct of any such investigation. Paragraph 10(2) applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.
Where a notice is required to be published or given by a provision made by or under this Schedule, regulations may make provision about— Such regulations may, among other things, provide— The provision made by regulations under this paragraph about the content of a notice is in addition to any such provision made by or under any other provision of this Schedule. Sub-paragraph (1)(c) does not apply to a public notice under provision made under paragraph 21(4)(c) or 22(2)(c) (see section 37(5)).
For the purposes of this Schedule, “serious injury” to UK producers of particular goods (see paragraph 3) means— Regulations may make provision about what constitutes or does not constitute significant overall impairment to the position of UK producers, or the threat of such impairment, for the purposes of this Schedule. Regulations may make provision about how it is to be determined for the purposes of this Schedule whether the importation of goods into the United Kingdom in increased quantities has caused or is causing serious injury to UK producers of those goods. Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.
Regulations may make provision about—
what constitutes or does not constitute “directly competitive goods” for the purposes of this Schedule;
how “directly competitive goods” is to be determined for those purposes.
HMRC Commissioners must make regulations about— in specified cases if a claim for the purpose is made and other specified conditions are met. Among other things, the regulations may— The provision that may be made as a result of sub-paragraph (2)(f) or (g) includes provision—
The Customs and Excise Duties (General Reliefs) Act 1979 is amended as follows.
In section 2 of the Diplomatic Privileges Act 1964 (application of Vienna Convention), in subsection (5A)—
for “10 or 15” substitute “1(1)(c)”, and
for “(acquisitions from other member States and importations from outside the European Union)” substitute “(imposition of charge to value added tax on imported goods)”.
In paragraph 19 of Schedule 1 to the International Organisations Act 1968 (privileges and immunities), in sub-paragraph (c)—
for “10 or 15” substitute “1(1)(c)”, and
for “(acquisitions from other member States and importations from outside the European Union)” substitute “(imposition of charge to value added tax on imported goods)”.
In the Finance Act 1994, in Schedule 5 (decisions subject to review and appeal), in paragraph 9B, for “third country goods” substitute “imported goods”.
The Finance Act 2009 is amended as follows.
The Finance (No. 2) Act 2017 is amended as follows.
Omit section 1 (reliefs from customs duty for conformity with EU obligations and other international obligations, etc) and the italic heading before it.
In section 101 (late payment interest on sums due to HMRC), omit subsections (10) and (11).
Section 48 (carrying on a third country goods fulfilment business) is amended as follows. In subsection (1)— In subsection (3), for “a third country goods” substitute “an imported goods”. For subsections (4) and (5) substitute— In the heading, for “a third country goods” substitute “an imported goods”.
Omit section 2 (reliefs from customs duty referable to Community practices).
In section 108 (suspension of penalties during currency of agreement for deferred payment), in the table in subsection (5), in the entry relating to value added tax, omit “or under paragraph 16F of Schedule 3B, or paragraph 26 of Schedule 3BA, to that Act”.
In section 49 (requirement for approval), in subsections (1) to (3) and (5), for “a third country goods” substitute “an imported goods”.
Omit section 3 (power to exempt particular importations of certain goods from customs duty).
Schedule 55 (penalty for failure to make returns etc) is amended as follows. In paragraph 1— In paragraph 13A, in sub-paragraph (1), for “7A to 7B” substitute “7A, 7B”.
In section 50 (register of approved persons), in subsection (3), for “a third country goods” substitute “an imported goods”.
Omit section 4 (administration of reliefs under section 1 and administration or implementation of similar Community reliefs).
In paragraph 1 of Schedule 56 (penalty for failure to make payments on time), in the table—
omit items 6BA and 6BB (amounts payable under returns relating to Schedules 3B and 3BA to the Value Added Tax Act 1994), and
omit items 13AA and 13AB (amounts assessed under section 73(1) of the Value Added Tax Act 1994 by virtue of Schedules 3B and 3BA of that Act).
In section 51 (regulations relating to approval, registration etc), in subsection (1)(d), for “a third country goods” substitute “an imported goods”.
Omit section 5 (relief from customs duty of certain goods from Channel Islands) and the italic heading before it.
In section 53 (offence), in subsections (1)(a) and (2)(a), for “a third country goods” substitute “an imported goods”.
In the italic heading before section 7, omit “miscellaneous” and “customs and”.
In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for “a third country goods” substitute “an imported goods”.
Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows. In subsection (1), after “reliefs from” insert “excise”. In subsection (2)— Omit subsection (3). In subsection (4)(a), omit “or any Community relief”. In subsection (5)— In the heading, after “reliefs from” insert “excise”.
In section 55 (penalties), in subsection (1), for “a third country goods” substitute “an imported goods”.
In section 8 (relief from customs or excise duty on trade samples, labels, etc)—
in the opening words, omit “customs or”, and
in the heading, omit “customs or”.
Schedule 13 (third country goods fulfilment businesses: penalty) is amended as follows. In paragraph 1(1)(a), for “a third country goods” substitute “an imported goods”. In the heading of the Schedule, for “Third country goods” substitute “Imported goods”.
In section 9 (relief from customs or excise duty on antiques, prizes, etc)—
in the opening words, omit “customs or”, and
in the heading, omit “customs or”.
In Schedule 17 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 6—
in sub-paragraph (3)—
omit paragraph (b), and
in paragraph (c), omit “from a place outside the member States”, and
in sub-paragraph (5)—
omit paragraph (b), and
in paragraph (c), omit “from a place outside the member States”.
Omit the italic heading before section 10.
In section 11 (relief from excise duty on certain foreign goods re-imported), in subsection (2), for “were entered for transit or transhipment” substitute “were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018”.
In section 12 (supply of duty-free goods to Her Majesty’s ships), omit subsection (6).
Section 13 (power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax) is amended as follows. In subsection (1)— Omit subsection (1A). In subsection (2)— In subsection (3)— In subsection (3B)(b), after “any” insert “excise”. In subsection (4)— In the heading—
Section 13A (reliefs from duties and taxes for persons enjoying certain immunities and privileges) is amended as follows. In subsection (1), for “duties of customs or excise,” substitute “any relevant levy, any duty of excise,”. In subsection (3)(a), for “any duty of customs or excise,” substitute “any relevant levy, any duty of excise,”. In subsection (6), for ““duty of customs” includes” substitute ““relevant levy” means”.
In section 13B (persons to whom section 13A applies), omit subsection (1)(c).
In section 13C (offence where relieved goods used, etc, in breach of condition), in subsection (1)(a), for “any duty of customs or excise,” substitute “any relevant levy, any duty of excise,”.
Omit section 14 (produce of the sea or continental shelf) and the italic heading before it.
Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows. In subsection (1)—
Omit section 16 (annual reports to Parliament).
Section 17 (orders and regulations) is amended as follows. In subsection (2)— In subsection (3)— In subsection (4)— Omit subsection (5).
“the WTO” means the World Trade Organisation.
Once chargeable goods are declared for a Customs procedure, the goods remain subject to the control of any HMRC officer until the procedure is discharged. If goods are declared for the free-circulation procedure, the goods are released to the procedure— For this purpose “satisfactory payment arrangements” are in place only if— The goods are discharged from the free-circulation procedure when HMRC notify the person making the declaration that the goods are discharged from the procedure. Consequently, at that point— but nothing in this sub-paragraph prevents the subsequent exercise of a power of to verify the declaration under paragraph 13. If the goods are declared for a special Customs procedure, the goods are released to the procedure at whichever is the later of the following times— Once goods are released to a special Customs procedure—
A declaration of goods for “a storage procedure” is a declaration that the goods— in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners. References in this Part of this Schedule to cases where premises are approved by HMRC include cases where the premises are owned, occupied or otherwise used by a person approved by HMRC. HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a storage procedure in respect of goods that are kept in— including provision as to what, or as to the extent to which, other activities may, or may not, be done in the premises or free zones (or elsewhere). HMRC Commissioners may by regulations make any other provision that they consider appropriate for the purposes of import duty in relation to goods kept in free zones. In this Part of this Schedule “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979.
Regulations made by HMRC Commissioners may make provision, in specified cases, for treating a person as having declared goods for a transit procedure. The regulations may make provision for treating a transit procedure for which goods are declared as a result of this paragraph as discharged in specified cases.
This paragraph applies where the TRA makes a final affirmative determination in relation to goods which are the subject of a safeguarding investigation. Goods in relation to which that determination is made are referred to in this paragraph as relevant goods. The TRA may recommend to the Secretary of State— Where the TRA makes a recommendation under sub-paragraph (3)(a) in relation to relevant goods it must, as part of the recommendation, recommend to the Secretary of State how a definitive safeguarding amount applicable to those goods should be determined. The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that— But sub-paragraph (5) is to be read as if paragraph (b) were omitted if the TRA waived the requirement for the application to initiate a safeguarding investigation in relation to the relevant goods to be accompanied by a preliminary adjustment plan. Regulations may make provision about the form and content of an adjustment plan. The TRA may only make a recommendation under one or other of paragraphs (a) and (b) of sub-paragraph (3) in relation to any particular relevant good. The TRA may make a recommendation under paragraph (a) or (b) of sub-paragraph (3) in relation to specified relevant goods (rather than all the relevant goods) only if the recommendations which it makes under that sub-paragraph, when taken together, cover all the relevant goods. If the TRA determines that there are one or more recommendations which it could make under sub-paragraph (3) in relation to all the relevant goods, or that there are one or more recommendations which it could make under sub-paragraph (3) in relation to specified relevant goods, it must make that recommendation or one of those recommendations (subject to sub-paragraphs (8) and (9)). If the TRA determines that there is no recommendation which it could make under sub-paragraph (3) it must—
If the TRA makes a recommendation under paragraph 16(3)(a) that a definitive safeguarding amount should be applicable to goods, the Secretary of State must decide whether to accept or reject the recommendation. The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that— If the recommendation is rejected, the Secretary of State must— If the recommendation is accepted, the Secretary of State— See paragraphs 21 and 22 for variation or revocation of the application of a definitive safeguarding amount.
Regulations may make provision for or in connection with— The regulations may, among other things— Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (2)(b) in relation to such an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation. Where, by virtue of provision made under the regulations, the Secretary of State accepts a recommendation that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State— Paragraph 21(8) and (9) apply for the purposes of regulations under this paragraph as they apply for the purposes of regulations under paragraph 21(6). An “international dispute decision” means—
The Value Added Tax Act 1994 is amended as follows.
Section 1 (imposition of charge to value added tax) is amended as follows. Omit subsection (3). In subsection (4)—
In section 2 (rate of VAT), in subsection (1)—
omit paragraph (b) (together with the “and” at the end of the paragraph), and
in paragraph (c), omit “from a place outside the member States”.
Omit section 3A (supplies of electronic, telecommunication and broadcasting services: special accounting schemes).
In Section 5 (meaning of supply: alteration by Treasury order), in subsection (3), in the words after paragraph (c), omit the words from “and may provide that paragraph 6” to the end.
Section 6 (time of supply) is amended as follows. Omit subsections (7) and (8). In subsection (14), for “subsections (2) to (8)” substitute “subsections (2) to (6)”.
Section 7 (place of supply of goods) is amended as follows. In subsection (1), omit “14,”. Omit subsections (4) and (5). In subsection (6)(a), omit “from a place outside the member States”. Omit subsection (9). After subsection (11) insert—
In section 7A (place of supply of services), for subsection (4) substitute—
In section 9 (place where supplier or recipient of services belongs), omit subsection (6).
In section 9A (reverse charge on gas, electricity, heat or cooling supplied by persons outside the United Kingdom), in subsection (5)(a)—
for “situated within the territory of a member State” substitute “in the United Kingdom”, and
for “such a system” substitute “a natural gas system in the United Kingdom”.
Omit sections 10 to 14 (acquisition of goods from member States) and the italic heading before those sections.
In the italic heading before section 15, omit “from outside the member States”.
For section 16 substitute—
After that section insert—
Section 17 (free zone regulations) is amended as follows. In subsection (1), omit “from places outside the member States”. In subsection (2), omit “Subject to any contrary provision made by any directly applicable Community provision,”. In subsection (5)(a), omit “into the United Kingdom”.
Section 18 (place and time of acquisition or supply) is amended as follows. For subsection (1) substitute— In subsection (2)— In subsection (3), omit “acquisition or” in both places. In subsection (4)— In subsection (6)— In subsection (7)— In the heading, omit “acquisition or”.
In section 18A (fiscal warehousing), in subsection (4)—
in paragraph (b), omit “(as defined in the Management Act)”,
omit paragraphs (c) and (d),
in paragraph (e), for “(a) to (d)”, in both places it occurs, substitute “(a) and (b)”, and
in paragraph (f), for “(a) to (d)” substitute “(a) and (b)”.
Section 18B (fiscally warehoused goods: relief) is amended as follows. Omit subsection (1). In subsection (2), omit “also”. In subsection (2A), omit “(1)(d) or”. In subsection (3), omit “acquisition or”. In subsection (4), omit “acquisition or” in both places. For subsection (5) substitute— For subsection (6) substitute— In subsection (7)—
In section 18C (warehouses and fiscal warehouses: services), in subsection (4)(b), for “Community customs provisions or warehousing regulations” substitute “the customs and excise Acts or any subordinate legislation made under those Acts”.
Section 18D (removal from warehousing: accountability) is amended as follows. In subsection (1), omit the words from “and any acquisition” to the end. In subsection (2)—
In section 18F (sections 18A to 18E: supplementary), in subsection (1)—
at the appropriate place insert—,
in the definition of “material time”—
in paragraph (a), omit “acquisition or” and “or 12(3)”, and
omit paragraph (b), and
omit the definition of “warehousing regulations”.
Omit section 20 (valuation of acquisitions from other member States).
Section 21 (value of imported goods) is amended as follows. For subsection (1) substitute— In subsection (2)— In subsection (2A)— Omit subsection (2B). In subsection (3), in paragraph (a), omit “from a place outside the member States”. In subsection (4), omit “from a place outside the member States”. In subsection (6D), for “any goods imported from outside the member States” substitute “imported goods”.
Section 24 (input tax and output tax) is amended as follows. In subsection (1)— In subsection (2), omit the words from “or on the acquisition” to the end. In subsection (5)— In subsection (6)—
Section 25 (payment by reference to accounting periods and credit for input tax against output tax) is amended as follows. In subsection (1), omit paragraph (b) (together with the “and” before that paragraph). In subsection (7)—
In section 26 (input tax allowable under section 25), in subsection (1), omit “, acquisitions”.
In section 27 (goods imported for private purposes), in subsection (1), omit “from a place outside the member States”.
Section 29A (reduced rate) is amended as follows. In subsection (1)(b), omit “acquisition or”. For subsection (2) substitute—
Section 30 (zero-rating) is amended as follows. In subsection (3), for the words from “acquired in the United Kingdom” to “importation,” substitute “imported, no VAT shall be chargeable on their importation”. In subsection (5), omit “to a place outside the member States”. In subsection (6)(a), omit “to a place outside the member States”. In subsection (8), for paragraph (a) substitute—. Omit subsection (8A). In subsection (9), for “removed from the United Kingdom” substitute “exported”. In subsection (10)—
Section 31 (exempt supplies and acquisitions) is amended as follows. In subsection (1), omit the words from “and an acquisition” to the end. In the heading, omit “and acquisitions”.
Section 33 (refunds of VAT in certain cases) is amended as follows. In subsection (1)— In subsection (2)—
Section 33A (refunds of VAT to museums and galleries) is amended as follows. In subsection (1)— In subsection (4), omit “acquisition or”. In subsection (6), omit “or acquired” in both places. In subsection (8)(b)(ii), omit “acquisitions and”.
Section 33B (refunds of VAT to Academies) is amended as follows. In subsection (1)— In subsection (3), omit “acquisition or”. In subsection (5), omit “or acquired” in both places. In subsection (6), omit “or acquisition”.
Section 33C (refunds of VAT to charities within section 33D) is amended as follows. In subsection (2)— In subsection (4)— In subsection (5), omit “or acquired” in both places. In subsection (6), omit “or acquisition”.
Section 33E (power to extend refunds of VAT to other persons) is amended as follows. In subsection (1)— In subsection (4), omit “, acquisition”. In subsection (5)— In subsection (6), omit “or acquired” in both places. In subsection (7), omit “or acquisition”.
Section 34 (capital goods) is amended as follows. In subsection (1), omit “, acquisition”. In subsection (2), omit “, acquired”.
Section 35 (refund of VAT to persons constructing certain buildings) is amended as follows. In subsection (1)(c), omit “, acquisition”. Omit subsection (3).
Omit section 36A (relief from VAT on acquisition if importation would attract relief) and the italic heading before that section.
Section 37 (relief from VAT on importation of goods) is amended as follows. In subsection (1)— In subsection (2)(a), omit “from a place outside the member States”. In subsection (3)— In subsection (4)—
In section 38 (importation of goods by taxable persons)—
omit “from a place outside the member States”, and
omit “or on the acquisition of goods by him from other member States”.
In section 39 (repayment of VAT to those in business overseas), for subsections (1) and (2) substitute—
Omit section 39A (applications for forwarding of VAT repayment claims to other member States).
Omit section 40 (refunds in relation to new means of transport supplied to other member States).
Section 41 (application to the Crown) is amended as follows. In subsection (3)— In subsection (4), omit “, acquisition”.
Section 41A (supply of goods or services by public bodies) is amended as follows. In subsection (1), for the words from “body” to “taxable persons)” substitute “public authority”. For subsection (2) substitute— Omit subsection (4).
Section 43 (groups of companies) is amended as follows. In subsection (1), for paragraph (c) substitute—. In subsection (1AA)—
Section 44 (supplies to groups) is amended as follows. In subsection (2), in the opening words, omit “acquisitions and”. In subsection (9), omit “acquisition or”.
Section 45 (partnerships) is amended as follows. In subsection (1)— In subsection (2), omit “or on the acquisition of goods by the partnership from another member State”. In subsection (5), omit “or on the acquisition during that period by the firm of any goods from another member State”.
Section 46 (business carried on in divisions or by unincorporated bodies, personal representatives etc) is amended as follows. In subsection (3), omit “or whether goods are acquired by such a club, association or organisation from another member State”. Omit subsection (6).
Section 47 (agents etc) is amended as follows. For subsection (1) substitute— In subsection (4), after “through an agent,” insert “acting in the agent’s own name,”. Omit subsection (5).
Section 48 (VAT representatives and security) is amended as follows. In subsection (1)(a), omit “or who acquires goods in the United Kingdom from one or more other member States”. For subsections (1A) and (1B) substitute— Omit subsection (9).
In section 50A (margin schemes), in subsection (5), omit “, acquisition”.
In section 52 (trading stamp schemes)—
in the opening words—
for “sections 19 and 20 and Schedules 6 and 7” substitute “section 19 and Schedule 6”, and
for “in those sections and Schedules)” substitute “in that section and Schedule)”,
omit paragraph (b) (together with the “or” before it), and
in the words after that paragraph—
omit “or acquired”, and
omit “or under any scheme of an equivalent description which is in operation in another member State”.
In section 54 (farmers etc), for subsection (8) substitute—
In section 55A (customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud), in the heading, omit “intra-community”.
In section 58 (general provisions relating to the administration and collection of VAT), for “92(6)” substitute “58ZA(5)(a)”.
After section 58 insert—
Section 62 (incorrect certificates as to zero-rating etc) is amended as follows. Omit subsection (1A). In subsection (2), omit paragraph (b).
Section 65 (inaccuracies in EC sales statements or in statements relating to section 55A) is amended as follows. In subsection (1)— In subsection (2), for “an EC sales statement” substitute “a section 55A statement”. In subsection (3), for “an EC sales statement” substitute “a section 55A statement”. For subsections (6) and (7) substitute— For the heading substitute “Inaccuracies in section 55A statements”.
Section 66 (failure to submit EC sales statement or statement relating to section 55A) is amended as follows. In subsection (1), for “an EC sales statement” substitute “a section 55A statement”. In subsection (2), for “any EC sales statement” substitute “any section 55A statement”. In subsection (3)(b), for “any EC sales statement” substitute “any section 55A statement”. In subsection (4)(b) for “any EC sales statement”, in both places it occurs, substitute “any section 55A statement”. In subsection (7)— For subsections (9) and (10) substitute— For the heading substitute “Failure to submit section 55A statement”.
In section 69 (breaches of regulatory provisions), in subsection (1), in paragraph (a), omit “, paragraph 5 of Schedule 2, paragraph 5 of Schedule 3”.
In section 69C (transactions connected with VAT fraud), in subsection (6), in the words after paragraph (b)—
for “(whether before or after the coming into force of this section) in other cases” substitute “in any other cases”, and
after “VAT system” insert “which were decided before the coming into force of section 42 of TCTA 2018”.
Section 72 (offences) is amended as follows. In subsection (2)— In subsection (5), in paragraph (a)— In subsection (10)—
Section 73 (failure to make returns etc) is amended as follows. In subsection (3)(b), omit “, paragraph 6(2) of Schedule 2, paragraph 6(2) or (3) of Schedule 3”. In subsection (7)—
In section 74 (interest on VAT recovered or recoverable by assessment), in subsection (1)(c), omit “, under paragraph 8 of Schedule 3”.
Omit section 75 (assessments in cases of acquisitions of certain goods by non-taxable persons).
Section 76 (assessment of amounts due by way of penalty, interest or surcharge) is amended as follows. In subsection (1), in paragraph (a), for “, section 59A, paragraph 16F of Schedule 3B or paragraph 26 of Schedule 3BA” substitute “or 59A”. Omit subsection (3A). In subsection (5), omit “or (3A)” in both places. Omit subsection (6).
Omit section 76A (section 76: cases involving special accounting schemes).
Section 77 (assessments: time limits and supplementary assessments) is amended as follows. In subsection (1)— In subsection (2), omit “or (3A)”. In subsection (3), omit “or (3A)”. In subsection (4), omit “, acquisition”. In subsection (4C)— In subsection (6), omit “or 75(2)(b)”.
In section 78A (assessment for interest overpayments), in subsection (7)(a), for “(6)” substitute “(5)”.
Section 80 (credit for, or repayment of, overstated or overpaid VAT) is amended as follows. In subsection (3C), in the definition of “VAT provisions”, in paragraph (a), for “, subordinate legislation or EU legislation” substitute “or subordinate legislation”. In subsection (7), omit “(and paragraph 16I of Schedule 3B and paragraph 29 of Schedule 3BA)”.
In section 83 (appeals), in subsection (1)—
in paragraph (b)—
omit “, on the acquisition of goods from another member State”, and
omit “from a place outside the member States”,
omit paragraph (d),
omit paragraph (j),
in paragraph (p), omit sub-paragraph (iii) (together with the “or” before that sub-paragraph), and
omit paragraph (w).
In section 84 (further provisions relating to appeals)—
in subsection (4)(c), omit “, acquisition”, and
in subsection (6), omit “or (as the case requires) paragraph 26 of Schedule 3BA or paragraph 16F of Schedule 3B”.
Section 88 (supplies spanning change of rate etc) is amended as follows. In subsection (1), omit “or exempt, zero-rated or reduced-rate acquisitions”. Omit subsections (4) and (7). For subsection (8) substitute—
Section 90 (failure of resolution under Provisional Collection of Taxes Act 1968) is amended as follows. In subsection (1)— In subsection (2)— In subsection (3), for “, 35 or 40” substitute “or 35”.
Omit section 92 (taxation under the laws of other member States etc).
Omit section 93 (territories included in references to other member States etc).
Omit section 95 (meaning of “new means of transport”).
Section 96 (other interpretative provisions) is amended as follows. In subsection (1)— Omit subsection (3).
In section 99 (refund of VAT to Government of Northern Ireland)—
omit “, on the acquisition of any goods by that Government from another member State”,
omit “from a place outside the member States”, and
omit “, acquisitions”.
Schedule 1 (registration in respect of taxable supplies: UK establishment) is amended as follows. In paragraph 1— In paragraph 2(7), omit paragraph (c). In paragraph 4(3), omit “and any taxable supplies which would not be taxable supplies apart from section 7(4)”. In paragraph 13, omit sub-paragraph (8).
Schedule 1A (registration in respect of taxable supplies: non-UK establishment) is amended as follows. In paragraph 3, omit paragraphs (c) and (d) (but not the “or” at the end of paragraph (d)). Omit paragraph 12.
Omit Schedule 2 (registration in respect of supplies from other member States).
Omit Schedule 3 (registration in respect of acquisitions from other member States).
In Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed), in paragraph 1—
in sub-paragraph (1), for “Schedule 1, 1A, 2 or 3” substitute “Schedule 1 or 1A”, and
in sub-paragraph (2), for the words from “, paragraph 11 of Schedule 1A” to the end substitute “or paragraph 11 of Schedule 1A”.
Omit Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme).
Omit Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme).
Schedule 4 (matters to be treated as supply of goods or services) is amended as follows. In paragraph 5(5)(a), omit “, acquisition”. Omit paragraph 6. In paragraph 8(2)(a), for the words from “, their acquisition” to the end substitute “or their importation into the United Kingdom”.
Schedule 4A (place of supply of services: special rules) is amended as follows. In paragraph 3— In the italic heading before paragraph 5, omit “: general”. For paragraph 5 substitute— Omit paragraph 6 and the italic heading before it. In paragraph 7— In paragraph 8— In paragraph 9— In paragraph 9B— In paragraph 9C, in sub-paragraph (1)— In paragraph 9D— In paragraph 9E— In the italic heading before paragraph 11, omit “: general”. In paragraph 11, omit sub-paragraph (3). Omit paragraph 12 and the italic heading before it. In the italic heading before paragraph 16, for “EC” substitute “United Kingdom and the Isle of Man”. In paragraph 16—
In Schedule 5A (goods eligible to be fiscally warehoused), for the heading of the second column substitute “customs tariff (within the meaning of TCTA 2018) code”.
Schedule 6 (valuation: special cases) is amended as follows. In paragraph 1A— In paragraph 3, in sub-paragraph (1)(a), in sub-paragraph (ii), omit “EU customs duty or”.
Omit Schedule 7 (valuation of acquisitions from other member States: special cases).
In Schedule 7A (charge at reduced rate), in Group 3 (grant-funded installation of heating equipment or security goods or connection of gas supply), in paragraph 2(3) of the Notes to that Group, omit sub-paragraph (e).
Schedule 8 (zero-rating) is amended as follows. In Part 1, in the index, omit the entry relating to European Research Infrastructure Consortia. In Group 7 (international services)— In Group 8 (transport)— In Group 12 (drugs, medicines, aids for the disabled)— In Group 13 (imports, exports, etc)— In Group 15 (charities etc), in item 3, omit “to a place outside the member States”. In Group 16 (clothing and footwear)— Omit Group 18 (European Research Infrastructure Consortia).
Schedule 9 (exemptions) is amended as follows. In Group 5 (finance)— In Group 14 (supplies of goods where input tax cannot be recovered)— In Group 16 (supplies of services by groups involving cost sharing), in item 1, in paragraph (a), for the words from “in relation to” to the end substitute “is not carried on in the course or furtherance of carrying on a business,”.
Schedule 9A (anti-avoidance provisions: groups) is amended as follows. In paragraph 1(5)(a), omit “acquisition or”. In paragraph 6(10)(a), for “(6)” substitute “(5)”.
Schedule 11 (administration, collection and enforcement) is amended as follows. In paragraph 2— In paragraph 2A(2), in paragraph (b), omit “or the law of another member State”. In paragraph 3(2), omit paragraph (c). In paragraph 6(1), omit the words from “, and every person who” to the end. An authorised person may take samples from goods that are in the possession of either a person who supplies goods or a fiscal warehousekeeper if it appears necessary to do so— In paragraph 14(1), in paragraph (c), for “2(3) or (4)” substitute “2(5A)”.
In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A, in sub-paragraph (2)—
omit paragraph (b) (but not the “and” at the end of the paragraph), and
in paragraph (c), omit “from a place outside the member States”.
Section 3(6)
HMRC Commissioners may by regulations make provision entitling a person to declare goods for a special Customs procedure only if— The provision that the regulations may make in respect of authorisations includes (among other things)— If the Treasury consider it appropriate for the regulations to contain an economic condition applicable to a qualifying case, they may give directions to HMRC Commissioners requiring them to make regulations containing such a condition. For this purpose—
A declaration of goods for “an authorised use procedure” is a declaration that the goods are to be subject to use of a description specified in regulations made by HMRC Commissioners.
For the purposes of this Schedule, “the margin of dumping”, in relation to goods, means the amount which is the difference between—
their export price as determined in accordance with paragraph 1, and
their normal value as determined in accordance with that paragraph.
For the purposes of this Schedule, a “UK industry” in particular goods means— Regulations may make provision for the purposes of sub-paragraph (1)—
In the case of a dumping investigation, an “affirmative determination” in relation to goods means a determination that— In the case of a subsidisation investigation, an “affirmative determination” in relation to goods means a determination that— At any stage during a dumping or a subsidisation investigation, the TRA may make an affirmative determination, based on the evidence then before it, in relation to goods which are the subject of the investigation (referred to in this Schedule as “a provisional affirmative determination”). But the TRA may only make such a determination if it is satisfied that interested parties (see paragraph 32(3)) have been given an adequate opportunity to provide information to it regarding the investigation. The TRA must make a final determination in relation to each of the goods which are the subject of a dumping or a subsidisation investigation. A final determination under sub-paragraph (5) in relation to goods is— The TRA may make different final determinations in relation to different goods which are the subject of the investigation. The TRA must—
Section 10
For the purposes of section 10—
a country or territory is an “eligible developing country” if it is listed in Part 2 or Part 3 of this Schedule;
a country or territory is a “least developed country” if it is listed in Part 2 of this Schedule.
Afghanistan Congo (Democratic Republic) Lesotho Sierra Leone Angola Djibouti Liberia Solomon Islands Bangladesh East Timor Madagascar Somalia Benin Equatorial Guinea Malawi South Sudan Bhutan Eritrea Mali Sudan Burkina Faso Ethiopia Mauritania Tanzania Burma Gambia (The) Mozambique Togo Burundi Guinea Nepal Tuvalu Cambodia Guinea-Bissau Niger Uganda Central African Republic Haiti Rwanda Vanuatu Chad Kiribati Sao Tome and Principe Yemen Comoros Laos Senegal Zambia
Armenia Guyana Mongolia Sri Lanka Bolivia Honduras Morocco Swaziland Cameroon India Nauru Syria Cape Verde Indonesia Nicaragua Tajikistan Congo Ivory Coast Nigeria Tonga Cook Islands Jordan Niue Tunisia Egypt Kenya Occupied Palestinian Territories Ukraine El Salvador Kosovo Pakistan Uzbekistan Georgia Kyrgyzstan Papua New Guinea Vietnam Ghana Micronesia Philippines Zimbabwe Guatemala Moldova Samoa
The Secretary of State may by regulations add countries or territories to or remove them from a list in Part 2 or 3 if the Secretary of State is satisfied that— In determining whether a country or territory has become or ceased to be a least developed country or territory, the Secretary of State must have regard to its classification by the United Nations. In determining whether a country or territory has become or ceased to be similarly situated to the other countries and territories listed in Part 3, the Secretary of State must have regard, among other things, to its classification by the World Bank. The Secretary of State may by regulations amend a list in Part 2 or 3 to reflect a change in the name of a country or territory.
Section 13
For the purposes of this Schedule— For the purposes of this Schedule, a “countervailable subsidy” is a subsidy which is specific and which is granted directly or indirectly for the manufacture, production, export or transport of goods. For the purposes of this Schedule, a “subsidy” exists if there is— For the purposes of this Schedule, a “foreign authority” means a government or public body within the territory of a foreign country or territory. Regulations may make provision for the purposes of this paragraph—
An anti-dumping amount is not applicable to goods if a countervailing amount is already applicable to the goods (and vice versa) for the purpose of dealing with the same situation arising from the dumping of goods or export subsidisation. Regulations may make provision about what constitutes or does not constitute “export subsidisation” for those purposes.
Regulations may make provision for or in connection with—
the reconsideration by the TRA of decisions made by the TRA under provision made by or under this Schedule, and
the review or appeal of decisions made by the TRA or the Secretary of State under provision made by or under this Schedule.
For the purposes of this Schedule, “UK producers” of particular goods means— Regulations may make provision for the purposes of sub-paragraph (1)— See paragraphs 4 and 5 for the meaning of “like goods” and “directly competitive goods”.
Regulations may make provision about the conduct of a safeguarding investigation. Paragraph 10(2) of Schedule 4 applies to regulations under sub-paragraph (1) in relation to a safeguarding investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.
This paragraph applies to a recommendation by the TRA under paragraph 11(3)(b) in relation to goods. The specified period referred to in paragraph 11(3)(b)— The recommendation must (in addition to the specified period) include— The TRA must consult the Secretary of State before making a recommendation regarding the allocation of the quota. The things recommended by the TRA by virtue of sub-paragraph (3)(a) must be such as the TRA is satisfied are necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods. Regulations may make provision for the purposes of sub-paragraph (5) about how the things which the TRA is satisfied are necessary to prevent the serious injury described in that provision are to be determined.
This paragraph applies to a recommendation by the TRA under paragraph 16(3)(b) in relation to goods. The specified period referred to in paragraph 16(3)(b)— The recommendation must (in addition to the specified period) include— The TRA must consult the Secretary of State before making a recommendation regarding the allocation of the quota. The things recommended by the TRA by virtue of sub-paragraph (3)(a)— Regulations may make provision for the purposes of sub-paragraph (5)(a) about how the things which the TRA is satisfied are necessary for the purposes mentioned are to be determined. If a provisional safeguarding remedy has been applied to some or all of the goods as part of the same safeguarding investigation, sub-paragraph (8) applies for the purposes of sub-paragraphs (2)(b) and (5)(b). The length of the specified period referred to in paragraph 16(3)(b), so far as relating to goods to which a provisional safeguarding remedy has been applied, is to be treated as extended by the length of the specified period for which the TRA recommended that a provisional safeguarding remedy should be applied to them. Where the application of sub-paragraph (8) results in the length of the specified period referred to in paragraph 16(3)(b), so far as relating to goods to which a provisional safeguarding remedy has been applied, exceeding 1 year, sub-paragraph (5)(b) is to be read as if references to goods were references to the goods to which the provisional safeguarding remedy has been applied. In this paragraph, references to the application of a provisional safeguarding remedy are to—
Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of a definitive safeguarding amount or the continuation of a tariff rate quota. References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1). Regulations under sub-paragraph (1) may, among other things, provide for a review to consider— Regulations under sub-paragraph (1) may, among other things, make— Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(c) in relation to a review as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation. Regulations may make provision for or in connection with— Where, by virtue of provision made under sub-paragraph (6), the Secretary of State accepts a recommendation that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State— The variation of the application of a definitive safeguarding amount to goods which the TRA may recommend to the Secretary of State by virtue of regulations under sub-paragraph (6) may take the form of one or both of the following— The variation of a tariff rate quota which the TRA may recommend to the Secretary of State by virtue of regulations under sub-paragraph (6) may take the form of one or more of the following— Where, by virtue of provision made under sub-paragraph (6), the Secretary of State accepts a recommendation that, for the first time, a definitive safeguarding amount should be applicable to goods or goods should be subject to a tariff rate quota, the Secretary of State—
Regulations may make provision for or in connection with— The regulations must secure that the TRA may make such a recommendation to the Secretary of State only if the TRA is satisfied that market conditions have temporarily changed such that the serious injury caused to UK producers of the goods would be unlikely to recur as a result of the suspension. Regulations may make provision for the purposes of sub-paragraph (2) about what constitutes or does not constitute “market conditions” or a temporary change in such conditions. Regulations under sub-paragraph (1) may, among other things, make— Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation. Where, by virtue of provision made under sub-paragraph (1), the Secretary of State accepts a recommendation that the application of a safeguarding remedy should be suspended, the Secretary of State— References in this paragraph to the application of a safeguarding remedy have the same meaning as in paragraph 23.
In determining for the purposes of any provision of this Schedule, or of regulations made under it, what is necessary to prevent or remove serious injury to UK producers of particular goods, the TRA must take account of—
any requirement to give a guarantee in respect of the goods which applies under paragraph 15 of Schedule 4,
any application of an anti-dumping amount or a countervailing amount to the goods under section 13, and
any undertaking which has been accepted in respect of the goods under provision made by or under Part 5 of Schedule 4.
Where a notice is required to be published or given by a provision made by or under this Schedule, regulations may make provision about— Such regulations may, among other things, provide— The provision made by regulations under this paragraph about the content of a notice is in addition to any such provision made by or under any other provision of this Schedule. Sub-paragraph (1)(c) does not apply to a public notice under provision made under paragraph 22(2)(c) (see section 37(5)).
“revenue trader” has the meaning given by section 1(1) of the Customs and Excise Management Act 1979.
For the purposes of this Schedule, “the amount of the subsidy”, in relation to goods, means the amount of the benefit conferred during a specified period by the countervailable subsidy as attributed to the goods in question. Regulations may make provision— Such regulations may, among other things, make provision about the use of sampling or cumulative assessments. “Specified period” means such period as may be specified by regulations.
For the purposes of this Schedule, “like goods”, in relation to goods, means— Regulations may make provision about—
If the TRA makes a recommendation under paragraph 13(3), the Secretary of State must decide whether to accept or reject the recommendation. The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it. In considering that, the Secretary of State must accept the TRA’s determination that requiring a guarantee in accordance with the recommendation meets the economic interest test (see paragraph 25), unless the Secretary of State is satisfied that the determination is not one that the TRA could reasonably have made. If the recommendation is rejected, the Secretary of State must— If the recommendation is accepted, the Secretary of State must— The notice under sub-paragraph (5)(b) must— For the purposes of this Schedule, “the period of a provisional remedy” in respect of goods means the period during which the requirement to give a guarantee in respect of the goods applies. The period of a provisional remedy in respect of goods ceases (if it has not already expired) when the dumping investigation or, as the case may be, the subsidisation investigation in relation to the goods terminates.
This paragraph applies to a recommendation by the TRA under paragraph 17(3) or (4) in relation to goods. The specified period referred to in paragraph 17(3)(a) or (4)(a)— In the case of a recommendation of such a prior date made by virtue of paragraph 19, the reference in sub-paragraph (2)(a) to a period of 5 years is to be read as a reference to a period of 5 years plus the relevant period (within the meaning of paragraph 19). See also paragraph 21 regarding the possibility, following a review, of extensions or variations to the period for which an anti-dumping amount or a countervailing amount applies to goods. The recommendation referred to in paragraph 17(3)(b) or (4)(b) as to how an anti-dumping amount or a countervailing amount applicable to goods should be determined may be by reference to either or both of the following— But that recommendation must be such that an anti-dumping amount or a countervailing amount applicable to goods does not exceed— Regulations may make provision for the purposes of sub-paragraph (6)(b) about how the amount which the TRA is satisfied would be adequate to remove the injury described in that provision is to be determined. A recommendation under paragraph 17(3) or (4) must include such other content as regulations may require.
Regulations may make provision for or in connection with— The regulations may, among other things— Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (2)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation. Where, by virtue of provision made under the regulations, the Secretary of State accepts a recommendation that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, the Secretary of State— The variation of the application of an anti-dumping amount or a countervailing amount to goods which the regulations may provide for may, among other things, include any of the variations mentioned in paragraph 21(8). An “international dispute decision” means—
Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),
Regulations may make provision authorising the TRA, in specified circumstances, to recommend under paragraph 17(3) or (4) that the specified period for which an anti-dumping amount or a countervailing amount should apply to goods begins on a date (“the relevant date”) before the day after the date of publication of the public notice under section 13 giving effect to the recommendation. Such a recommendation may only be made in relation to goods in respect of which a requirement to give a guarantee under paragraph 15 is applied (“the provisional remedy”). “The relevant date” must be— Regulations may provide that, in the case of a recommendation made by virtue of sub-paragraph (1), the recommendation as to how an anti-dumping amount or a countervailing amount should be determined must be such that an anti-dumping amount or a countervailing amount applicable for all or part of the relevant period must not exceed a particular amount. “The relevant period” is the period—
have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and
The TRA may initiate a dumping or a subsidisation investigation in relation to goods only if— The market share requirement is met if— Regulations may make provision about— If any of the requirements of sub-paragraph (1)(a) to (d) in respect of a dumping or a subsidisation investigation (as the case may be) are not met, the TRA must reject the application and notify the applicant accordingly (unless it is the requirement in sub-paragraph (1)(a) that is not met because the application has been withdrawn). If the requirements of sub-paragraph (1)(a) to (d) in respect of a dumping investigation are met, the TRA must— If the requirements of sub-paragraph (1)(a) to (d) in respect of a subsidisation investigation are met, the TRA must— “Relevant foreign country or territory” means— Notices under sub-paragraphs (5)(d) and (e) and (6)(c) and (d) must specify the date of the initiation of the investigation. Nothing in this paragraph prevents the TRA initiating both a dumping investigation and a subsidisation investigation in relation to the same goods if the requirements of sub-paragraph (1)(a) to (d) are met in the case of each investigation.
A dumping or a subsidisation investigation in relation to goods terminates (if it has not already terminated by virtue of provision made under paragraph 10(1))—
in a case where the TRA makes a final negative determination in relation to the goods, when notice of that determination is published under paragraph 11(8)(a),
in a case where the TRA makes a final affirmative determination in relation to the goods and determines that there is not a recommendation which it could make under paragraph 17(3) or (4) in relation to them, when notice of that determination is published under paragraph 17(10)(b),
in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 17(3) or (4) in relation to them which the Secretary of State rejects, when the notice of rejection is published under paragraph 20(4)(a), or
in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 17(3) or (4) in relation to them which the Secretary of State accepts, at the end of the day of publication of the public notice under section 13 giving effect to the recommendation.
This paragraph applies where the TRA makes a final affirmative determination in relation to goods which are the subject of a dumping or a subsidisation investigation. Goods in relation to which that determination is made are referred to in this paragraph as relevant goods. In the case of a dumping investigation, the TRA may recommend to the Secretary of State— In the case of a subsidisation investigation, the TRA may recommend to the Secretary of State— The TRA may make a recommendation under sub-paragraph (3) or (4) only if it is satisfied that the application of an anti-dumping amount or a countervailing amount in accordance with its recommendation meets the economic interest test (see paragraph 25). The TRA may make different recommendations under sub-paragraph (3) or (4) for different relevant goods or descriptions of relevant goods, including by reference to— But the TRA may only make one recommendation under sub-paragraph (3) or, as the case may be, sub-paragraph (4) in relation to any particular relevant good. And the TRA may make different recommendations under sub-paragraph (3) or (4) for different relevant goods or descriptions of relevant goods only if the recommendations which it makes under that sub-paragraph when taken together cover all the relevant goods. If the TRA determines that there are one or more recommendations which it could make under sub-paragraph (3) or, as the case may be, sub-paragraph (4), it must make that recommendation or those recommendations (subject to sub-paragraphs (7) and (8)). If the TRA determines that there is no recommendation which it could make under sub-paragraph (3) or (4) (as the case may be), it must—
Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of an anti-dumping amount or a countervailing amount to goods. References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1). Regulations under sub-paragraph (1) may, among other things, provide for a review to consider— Regulations under sub-paragraph (1) may, among other things, make— Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (4)(d) in relation to a review as it applies to regulations under paragraph 10(1) in relation to an investigation. Regulations may make provision for or in connection with— Where, by virtue of provision made under sub-paragraph (6), the Secretary of State accepts a recommendation that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, the Secretary of State— The variation of the application of an anti-dumping amount or a countervailing amount to goods which the TRA may recommend to the Secretary of State by virtue of regulations under sub-paragraph (6) may, among other things, include— Regulations under sub-paragraph (6) may provide that the TRA may recommend that the application of an anti-dumping amount or a countervailing amount as varied should be applicable to goods from a date (“the relevant date”) before the date of publication of the public notice under section 13 giving effect to the recommendation. Such a recommendation may only be made if—
Regulations may make provision for or in connection with— The regulations must secure that the TRA may make such a recommendation to the Secretary of State only if the TRA is satisfied that market conditions have temporarily changed such that the injury caused to a UK industry in the goods would be unlikely to recur as a result of the suspension. Regulations may make provision for the purposes of sub-paragraph (2) about what constitutes or does not constitute “market conditions” or a temporary change in such conditions. Regulations under sub-paragraph (1) may, among other things, make— Paragraph 10(2) applies to regulations under sub-paragraph (4)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation. Where, by virtue of provision made under sub-paragraph (1), the Secretary of State accepts a recommendation that the application of an anti-dumping remedy or anti-subsidy remedy should be suspended, the Secretary of State— References in this paragraph to the application of an anti-dumping remedy or anti-subsidy remedy have the same meaning as in paragraph 25.
The Secretary of State may publish a notice of goods— HMRC must register goods in respect of which such a notice is published. Regulations may make provision for, or in connection with, the registration by HMRC of goods—
In this Schedule— References in this Schedule to the economic interest test are to be construed in accordance with paragraph 25. References in a provision of this Schedule to “interested parties” means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.
This paragraph applies where the TRA makes a provisional affirmative determination in relation to goods which are the subject of a safeguarding investigation. Goods in relation to which that determination is made are referred to in this paragraph as relevant goods. The TRA may recommend to the Secretary of State— Where the TRA makes a recommendation under sub-paragraph (3)(a) in relation to relevant goods it must, as part of the recommendation, recommend to the Secretary of State how a provisional safeguarding amount applicable to those goods should be determined. The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that applying a provisional safeguarding amount to relevant goods, or making relevant goods subject to a provisional tariff rate quota, in accordance with its recommendation— The TRA may only make a recommendation under one or other of paragraphs (a) and (b) of sub-paragraph (3) in relation to any particular relevant good. The TRA may make a recommendation under paragraph (a) or (b) of sub-paragraph (3) in relation to specified relevant goods (rather than all the relevant goods) only if the recommendations which it makes under that sub-paragraph, when taken together, cover all the relevant goods. If the TRA determines that there are one or more recommendations which it could make under sub-paragraph (3) in relation to all the relevant goods, or that there are one or more recommendations which it could make under sub-paragraph (3) in relation to specified relevant goods, it must make that recommendation or one of those recommendations (subject to sub-paragraphs (6) and (7)). If the TRA determines that there is no recommendation which it could make under sub-paragraph (3), it must—
If the TRA makes a recommendation under paragraph 11(3)(a), the Secretary of State must decide whether to accept or reject the recommendation. The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that— If the recommendation is rejected, the Secretary of State must— If the recommendation is accepted, the Secretary of State— The period for which a provisional safeguarding amount applies to goods ceases (if it has not already expired) when the safeguarding investigation in relation to the goods terminates.
This paragraph applies to a recommendation by the TRA under paragraph 16(3)(a) in relation to goods. The specified period referred to in paragraph 16(3)(a)— A recommendation under paragraph 16(3)(a) as to how a definitive safeguarding amount applicable to goods should be determined (see paragraph 16(4)) may be by reference to either or both of the following— But that recommendation must be such that— Regulations may make provision for the purposes of sub-paragraph (4)(a) about how the amount which the TRA is satisfied is necessary for the purposes mentioned is to be determined. A recommendation under paragraph 16(3)(a) must include such other content as regulations may require. If a provisional safeguarding remedy has been applied to some or all of the goods as part of the same safeguarding investigation, sub-paragraph (8) applies for the purposes of sub-paragraphs (2)(b) and (4)(b). The length of the specified period referred to in paragraph 16(3)(a), so far as relating to goods to which a provisional safeguarding remedy has been applied, is to be treated as extended by the length of the specified period for which the TRA recommended that a provisional safeguarding remedy should be applied to them. Where the application of sub-paragraph (8) results in the length of the specified period referred to in paragraph 16(3)(a), so far as relating to goods to which a provisional safeguarding remedy has been applied, exceeding 1 year, sub-paragraph (4)(b) is to be read as if references to goods were references to the goods to which the provisional safeguarding remedy has been applied. In this paragraph, references to the application of a provisional safeguarding remedy are to—
If the TRA makes a recommendation under paragraph 16(3)(b) that goods should be subject to a tariff rate quota, the Secretary of State must decide whether to accept or reject the recommendation. The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that— If the recommendation is rejected, the Secretary of State must— If the recommendation is accepted, the Secretary of State— See paragraphs 21 and 22 for variation or revocation of a tariff rate quota.
For the purpose of giving effect to arrangements between Her Majesty’s government in the United Kingdom and the government of a foreign country or territory, regulations may make provision excepting goods originating from a specified foreign country or territory from the application of this Schedule, or from specified provision made by or under it. Regulations may make provision requiring goods originating from a specified foreign country or territory or description of foreign country or territory to be excepted from the goods in relation to which the TRA may make a recommendation under provision made by or under this Schedule.
Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether— should be made under regulations made under paragraph 10 of Schedule 6. The regulations may make provision about the conduct of any such investigation. Paragraph 10(2) of Schedule 4 applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.
In this Schedule— References in this Schedule to the economic interest test are to be construed in accordance with paragraph 23. References in a provision of this Schedule to “interested parties” means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.
The Hydrocarbon Oil Duties Act 1979 is amended as follows.
In Schedule 41 to the Finance Act 2008 (penalties: failure to notify and certain VAT and excise wrongdoing), in the table in paragraph 1, in the final entry relating to excise duties, for “Article 79 of Council Regulation 2913/92/EEC” substitute “Part 1 of the Taxation (Cross-border Trade) Act 2018”.
Section 13AC (use of rebated kerosene for private pleasure-flying) is amended as follows. After subsection (6) insert— In subsection (7), omit the definition of “private pleasure-flying”.
Section 14E (rebated heavy oil and bioblend: private pleasure craft) is amended as follows. Omit subsection (7A). After that subsection insert— In subsection (8), omit the definition of “private pleasure craft”. In consequence of the amendment made by sub-paragraph (2), omit section 189 of the Finance Act 2012.
Where the TRA determines to recommend to the Secretary of State under paragraph 17(3) or (4) that an anti-dumping amount or a countervailing amount should be applicable to goods, the TRA may also recommend to the Secretary of State the acceptance of an undertaking in respect of the goods. In this Part, an “undertaking” means— “A relevant foreign government” means the government of a foreign country or territory— Regulations may make provision about— The regulations must secure that the TRA may request an undertaking in respect of goods only— The regulations must secure that the TRA may recommend the acceptance of an undertaking in respect of goods to the Secretary of State only if it is satisfied that— The regulations may make provision for the purposes of sub-paragraph (6)(c) about the circumstances where it is or is not appropriate to accept an undertaking. Those circumstances may include that the terms and conditions of an undertaking include provision for the provision of information to enable the monitoring of compliance with the undertaking. The regulations must require that if the Secretary of State accepts an undertaking, the Secretary of State—
HMRC Commissioners must make regulations about the giving of guarantees in respect of any liability to pay import duty. The provision that may be made by the regulations includes (among other things) provision about—
Any amount due by way of import duty is recoverable as a debt due to the Crown. If— the amount due by way of import duty ceases to be recoverable as a debt due to the Crown. If the goods are sold by HMRC Commissioners, the purchaser is liable to pay the debt due to the Crown (in addition to anyone else who is liable apart from this sub-paragraph). This paragraph does not restrict any other way in which import duty may be recovered, whether as a result of CEMA 1979 or any other enactment.
In the case of goods declared for the free-circulation procedure, regulations under paragraph 6 must provide that, if a guarantee as to the payment of a liability to import duty is given in accordance with specified conditions, the liability is deferred until such time as is specified.
In the case of goods declared for a special Customs procedure, the provision that may be made by regulations under paragraph 6 includes provision requiring— In the case of a comprehensive guarantee, the regulations— Regulations under paragraph 6 may make provision for a guarantee in respect of any liability to import duty in respect of any goods declared for a special Customs procedure to extend also to any liability to import duty in respect of any goods declared for the free-circulation procedure.
For the purposes of paragraphs 6 to 8 any reference to a liability to import duty includes a potential liability to import duty.
Regulations may make provision for or in connection with— Regulations under sub-paragraph (1)(c) may, among other things, provide for a review to consider— Paragraph 10(2) applies to regulations under sub-paragraph (1)(b) or (c) in relation to an investigation or review as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation. The reference in sub-paragraph (1)(e) to the acceptance of a new undertaking is to the acceptance of an undertaking in respect of goods by the Secretary of State, on the recommendation of the TRA. Sub-paragraphs (4) and (6) to (9) of paragraph 23 apply to regulations under sub-paragraph (1)(e) in relation to the acceptance of new undertakings by virtue of those regulations as they apply to the acceptance of undertakings by virtue of regulations under paragraph 23(4). References in sub-paragraph (1) to an “undertaking” (other than the reference in sub-paragraph (1)(e) to a “new undertaking”) are to an undertaking accepted by the Secretary of State by virtue of regulations under paragraph 23(4) or sub-paragraph (1)(e).
For the purposes of this Schedule, goods are imported into the United Kingdom in “increased quantities” if— Regulations may make provision for the purposes of sub-paragraph (1)— “The total production in the United Kingdom of like goods and directly competitive goods” has the same meaning as in paragraph 3. See paragraphs 4 and 5 for the meaning of “like goods” and “directly competitive goods”.
For the purposes of this Schedule, “like goods”, in relation to goods, means— Regulations may make provision about—
The TRA may initiate a safeguarding investigation in relation to goods only if— The market share requirement is met if— A preliminary adjustment plan is— Regulations may make provision about— If any of the requirements of sub-paragraph (1)(a) to (d) in respect of a safeguarding investigation are not met, the TRA must reject the application and notify the applicant accordingly (unless it is the requirement in sub-paragraph (1)(a) that is not met because the application has been withdrawn). If the requirements of sub-paragraph (1)(a) to (d) in respect of a safeguarding investigation are met, the TRA must— Notices under sub-paragraph (6)(b) and (c) must specify the date of the initiation of the investigation.
A safeguarding investigation in relation to goods terminates (if it has not already terminated by virtue of provision made under paragraph 8(1))—
in a case where the TRA makes a final negative determination in relation to the goods, when notice of that determination is published under paragraph 9(7)(a),
in a case where the TRA makes a final affirmative determination in relation to the goods and determines that there is not a recommendation which it could make under paragraph 16(3) in relation to them, when notice of that determination is published under paragraph 16(11)(b),
in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 16(3) in relation to them which the Secretary of State rejects, when the notice of rejection is published under paragraph 19(3)(a) or 20(3)(a), or
in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 16(3) in relation to them which the Secretary of State accepts, at the end of the day of publication of the public notice under section 13 giving effect to the recommendation.
Section 13
Section 20
Section 29
Any direct EU legislation, so far as imposing or otherwise applying in relation to any EU customs duty, that forms part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 (incorporation of direct EU legislation) ceases to have effect. Nothing in— is to have effect in relation to import duty. Part 1 of this Act— In this paragraph—
Provision relevant to the law relating to duties of customs and other customs matters is made by the European Union (Withdrawal) Act 2018: see, for example, section 2 of that Act (which, among other things, provides for CEMA 1979 to continue to have effect in the law of the United Kingdom).
CEMA 1979 is amended as follows.
Section 1 (interpretation) is amended as follows. In subsection (1)— After subsection (3) insert— Omit subsection (7).
Section 2 (application to hovercraft) is amended as follows. In subsection (1)— In subsection (3), omit ““transhipment”,”.
Section 5 (time of importation, exportation, etc) is amended as follows. In subsection (2)— After subsection (2) insert— Omit subsection (3). In subsection (4), after “subsections (5)” insert “, (5A)”. After subsection (5) insert— In subsection (6), for “or brought across the boundary into Northern Ireland” substitute “or otherwise when they enter the United Kingdom”.
Omit section 9 (general duties of Commissioners in relation to customs matters concerning the European Union).
Section 10 (disclosure by Commissioners of certain information as to imported goods) is amended as follows. Before subsection (1) insert— In subsection (2), for “making entry of any goods on their importation,” substitute “notifying the importation of any goods, making a declaration in respect of the temporary storage of goods, or making a Customs declaration in respect of any goods,”.
Section 20 (approval of wharves) is amended as follows. In subsection (1), omit “and subject to such conditions and restrictions”. After subsection (1) insert— Omit subsection (3).
Section 20A (approved wharves) is amended as follows. Omit subsection (1)(b) (together with the “or” before it). After subsection (1) insert— In subsection (2), after “approved wharf” insert “(other than a condition imposed under regulations under section 20(1A))”.
Section 21 (control of movement of aircraft, etc into and out of the United Kingdom) is amended as follows. Omit subsection (1A). In subsection (2), for the words from “no person” to “so importing” substitute “no person importing or concerned in importing”. Omit subsection (4A).
Section 22 (approval of examination stations at customs and excise airports) is amended as follows. In subsection (1), omit “and subject to such conditions and restrictions”. After subsection (1) insert— Omit subsection (3).
Section 22A (examination stations) is amended as follows. Omit subsection (1)(b) (together with the “or” before it). After subsection (1) insert— In subsection (2), after “examination station” insert “(other than a condition imposed under regulations under section 22(1A))”.
In section 23 (control of movement of hovercraft), in subsection (2), for “transit shed” substitute “temporary storage facility”.
In section 24 (control of movement of goods by pipe-line), in subsection (2)(a), for “have not been cleared out of charge” substitute “are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018”.
Section 25 (approval of transit sheds) is amended as follows. In subsection (1)— After subsection (1) insert— Omit subsection (3). In subsection (4)— In the heading, for “transit sheds” substitute “temporary storage facilities”.
Section 25A (transit sheds) is amended as follows. In subsection (1)— After subsection (1) insert— In subsection (2), for “transit shed” substitute “temporary storage facility (other than a condition imposed under regulations under section 25(1A))”. In subsection (3), for “transit shed”, in both places, substitute “temporary storage facility”. For the heading substitute “Temporary storage facilities”.
Section 26 (power to regulate movements of goods into and out of Northern Ireland by land) is amended as follows. In subsection (1), omit the words after paragraph (b). After subsection (1) insert— In subsection (1A), for “subsection (1) above” substitute “this section”. In subsection (2), for “subsection (1) above” substitute “this section”. In the heading, for “Northern Ireland” substitute “United Kingdom”.
Section 27 (officers’ powers of boarding) is amended as follows. In subsection (1)— Omit subsection (1A).
Section 28 (officers’ powers of access, etc) is amended as follows. In subsection (1)— In subsection (2), for “ship, aircraft or vehicle” substitute “vehicle”.
Section 29 (officers’ powers of detention of ships, etc) is amended as follows. In subsection (1), for “ship, aircraft or vehicle”, in each place, substitute “vehicle”. In subsection (2)(a), after “in the case of a ship or vehicle” insert “other than an aircraft”.
Section 30 (control of movement of uncleared goods within or between port or airport and other places) is amended as follows. In subsection (1), for the words from “moved within” to the end substitute moved— In subsection (2), for “have not been cleared out of charge” substitute “are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018”. In subsection (3)(b), for “ships, aircraft or vehicles” substitute “vehicles”.
In section 31 (control of movement of goods to and from inland clearance depot, etc), in subsection (1)—
in paragraphs (a) and (aa)(i), for “the clearance out of charge of” substitute “the discharge of a Customs procedure in respect of”, and
in paragraph (b), omit “, or a place designated by the proper officer under section 53(4) or 58(3) below,”.
Section 33 (power to inspect aircraft, aerodromes, records, etc) is amended as follows. In subsection (1)— In subsection (2)— After subsection (3) insert— In the heading, after “aerodromes,” insert “railway vehicles and customs areas,”.
Section 34 (power to prevent flight of aircraft) is amended as follows. In subsection (1)(b), for “clearance outwards is given” substitute “the aircraft is cleared for departure”. After subsection (1) insert— In subsection (2), after “subsection (1)” insert “or (1A)”. In subsection (3)— In the heading, after “aircraft” insert “or departure of railway vehicles”.
In the italic heading before section 35, for “Inward entry and clearance” substitute “Control of entry of goods”.
Section 35 (report inwards) is amended as follows. In subsection (1), for “ship and aircraft” substitute “vehicle”. In subsection (2)(b), for “and not yet cleared on importation” substitute “which have not yet been declared for a Customs procedure”. In subsection (3)(b)(i) for “and not already cleared at a customs and excise airport” substitute “without yet having made a Customs declaration”. After subsection (3) insert— In subsection (6)— In subsection (7)— In subsection (9), after “in this section” insert “and in section 35A”.
After section 35 insert—
Omit section 37A (initial and supplementary entries).
Omit section 37B (postponed entry).
Omit section 37C (provisions supplementary to ss. 37A and 37B).
Omit section 38B (correction and cancellation of entry).
In section 39 (entry of surplus stores), before subsection (1) insert—
Section 40 (removal of uncleared goods to Queen’s warehouse) is amended as follows. For subsection (1) substitute— In subsection (2), for “entry” substitute “compliance with the customs formalities in respect of the goods”. In subsection (3)— In subsection (4), for paragraph (a) substitute—. For subsection (5) substitute— In the heading, for “uncleared” substitute “chargeable”.
Section 41 (failure to comply with provisions as to entry) is amended as follows. shall Omit the words from “but this section shall not apply to” to the end. In the heading, for “provisions as to entry” substitute “customs formalities”.
Section 42 (power to regulate unloading, removal, etc of imported goods) is amended as follows. In subsection (1)(a)— Omit subsection (3).
Section 43 (duty on imported goods) is amended as follows. In subsection (1)— In subsection (2)— Omit subsections (2A) to (2C). In subsection (2D), for “any of sections 44 to 48” substitute “section 44”. In subsection (3)— In subsection (5)— In subsection (6)— Omit subsections (8) and (9). In the heading, for “Duty” substitute “Excise duty”.
In section 44 (exclusion of s. 43(1) for importers etc keeping standing deposits), after “to cover any” insert “excise”.
Omit section 45 (deferred payment of customs duty).
Omit section 46 (goods to be warehoused without payment of duty).
Omit section 47 (relief from payment of duty of goods entered for transit or transhipment).
Omit section 48 (relief from payment of duty of goods temporarily imported).
Section 49 (forfeiture of goods improperly imported) is amended as follows. In subsection (1)— In subsection (2), for paragraphs (a) to (c) substitute—.
Section 50 (penalty for improper importation of goods) is amended as follows. In subsection (2)— In subsection (6), for paragraph (b) substitute—.
In section 51 (special provisions as to proof in Northern Ireland), in subsection (1), for “on their importation”, in both places, substitute “by reference to their importation”.
For the italic heading before section 52 substitute “Breach of applicable export provisions etc”.
Section 52 (meaning for this Part of “dutiable or restricted goods”) is amended as follows. In subsection (1)— In subsection (2)—
After section 52 insert—
Section 53 (entry outwards of goods) is amended as follows. Omit subsections (1) to (7). In subsection (8)— Omit subsections (10) to (12).
Omit section 54 (acceptance of incomplete entry).
Omit section 55 (correction and cancellation of entry).
Omit section 56 (failure to export).
Omit section 57 (delivery of entry by owner of exporting ship etc).
Omit section 58 (simplified clearance procedure).
Omit section 58A (local export control).
Omit section 58B (provisions supplementary to ss 58 and 58A).
Omit section 58C (pipe-lines and export of ships and aircraft).
Omit section 58D (operative date for Community purposes).
Omit section 58E (authentication of Community customs documents).
Section 59 (restrictions on putting export goods alongside for loading) is amended as follows. In subsection (1), for the words from “to be entered outwards” to the end substitute “to be exported in accordance with the applicable export provisions”. In subsection (2)(a) and (b), for “ship or aircraft” substitute “vehicle other than a road vehicle”.
In section 60 (additional restrictions as to certain export goods), after subsection (1) insert—
In section 60A (power to make regulations about stores), in subsection (1), for “ship or aircraft” substitute “ship, aircraft or railway vehicle”.
Section 61 (supplementary provision relating to stores) is amended as follows. In subsection (5)(b), for “the master or commander and the owner of the ship or aircraft” substitute “the vehicle operator and the owner of the ship, aircraft or railway vehicle”. In subsection (7)— In subsection (7A), for “the master of the ship or the commander of the aircraft” substitute “the vehicle operator”.
Section 62 (information, documentation, etc as to export goods) is amended as follows. Omit subsection (2). In subsection (3), omit “or (2)”. In subsection (4), omit “or (2)”.
Section 63 (entry outwards of exporting ships) is amended as follows. In subsection (1)— In subsection (2), for “the member States” substitute “the United Kingdom”. In subsection (7), omit “or the member States”.
Section 64 (clearance outwards of ships and aircraft) is amended as follows. For subsection (1) substitute— After subsection (1) insert— In subsection (6)— In subsection (7), for the words from “where any aircraft” to “that airport” substitute “where any vehicle is required under this section to obtain clearance to depart the United Kingdom, any goods are loaded, or are waterborne for loading, into that vehicle”. In the heading, for “ships and aircraft” substitute “vehicles”.
Section 65 (power to refuse or cancel clearance of ship or aircraft) is amended as follows. In subsection (1)— In subsection (2)— For subsection (3) substitute— In the heading, for “ship or aircraft” substitute “vehicle”.
In section 66 (power to make regulations as to exportation, etc), in subsection (1)—
in paragraph (a), for “ships and aircraft respectively the loading and making waterborne for loading” substitute “vehicles the loading (including making waterborne for loading)”, and
in paragraph (b), for “Northern Ireland” substitute “the United Kingdom”.
Section 67 (offences in relation to exportation of goods) is amended as follows. In subsection (1)— In subsection (4)—
In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (5)—
for “the ship, aircraft or vehicle in which they were exported” substitute “the vehicle in which they were exported”, and
for “both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle” substitute “both the owner of the vehicle and the vehicle operator”.
For section 69 substitute—
Omit section 70 (coasting trade —exceptional provisions).
Section 74 (offences in connection with carriage of goods coastwise) is amended as follows. Omit subsection (1). In subsection (2), for “sections 69 to 71” substitute “section 71”. Omit subsection (5).
Omit section 75A (records relating to importation and exportation).
Omit section 75C (records relating to goods subject to certain transit arrangements).
Section 77 (information in relation to goods imported or exported) is amended as follows. In subsection (1)(a), for “an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act” substitute “a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018”. In subsection (3)— In subsection (4), for “entry delivered” substitute “declaration made”. In subsection (5)(a), for “entry delivered” substitute “declaration made”.
Omit section 77C (information powers relating to goods subject to certain transit arrangements).
Section 78 (customs and excise control of persons entering or leaving the United Kingdom) is amended as follows. In subsection (1)— Omit subsection (1B).
Section 80 (power to require information or production of documents where origin of goods exported is evidenced under EU law or practice) is amended as follows. In subsection (1), for “Community requirement or practice” substitute “requirement by or under any enactment”. In the heading, omit “under EU law or practice”.
In section 82 (power to haul up revenue vessels, patrol coasts, etc), in subsection (2), after “railway” insert “or railway customs area”.
Section 85 (penalty for interfering with revenue vessels, etc) is amended as follows. In subsection (1), omit “ship, aircraft,”. In subsection (2), for “vessel, aircraft or vehicle” substitute “vehicle”.
In section 88 (forfeiture of ship, aircraft or vehicle constructed, etc for concealing goods)—
in paragraph (c), for “a vehicle” substitute “any other vehicle”,
in that paragraph, for “any port or at any aerodrome” substitute “any port, railway customs area or aerodrome”, and
in the words after that paragraph, for “or vehicle” substitute “or other vehicle”.
In section 90 (forfeiture of ship or aircraft unable to account for missing cargo)—
after “port in the United Kingdom or the Isle of Man,” insert “a railway vehicle has been within the limits of a railway customs area”,
for “master of the ship or commander of the aircraft” substitute “vehicle operator”, and
for “the ship or aircraft” substitute “the ship, railway vehicle or aircraft”, and
in the heading, after “ship” insert “, railway vehicle”.
In section 92 (approval of warehouses), omit subsections (2) to (4).
In section 93 (regulation of warehouses and warehoused goods), before subsection (1) insert—
In section 98 (procedure on warehouse ceasing to be approved), for subsection (4) substitute—
Section 99 (provisions as to deposit in Queen’s warehouse) is amended as follows. In subsection (1), after “the Customs and Excise Acts 1979” insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”. In subsection (4)— In subsection (6), after “the Customs and Excise Acts 1979” insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”. In subsection (7), after “the Customs and Excise Acts 1979” insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”.
Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows. In subsection (2)— After subsection (4) insert—
In section 112 (power of entry upon premises, etc of revenue traders), in subsection (5), omit “vessels, aircraft,”.
Omit section 119 (delivery of imported goods on giving of security for duty).
Omit section 120 (regulations for determining origin of goods).
Section 121 (power to impose restrictions where duty depends on certain matters other than use) is amended as follows. Omit “(other than the use to be made of the goods)”. In the heading, omit “other than use”.
Omit section 122 (regulations where customs duty depends on use).
In section 123 (repayment of duty where goods returned or destroyed by importer), in subsection (1)(b)(i), for the words from “and for that purpose” to “this Act;” substitute “and, if the export of the goods was required to be made in accordance with the applicable export provisions, the requirements were met;”.
Section 124 (forfeiture for breach of certain conditions) is amended as follows. In subsection (1)(a), for “on” substitute “by reference to”. In subsection (2), for “or security”, in both places, substitute “, security or other guarantee”.
Omit section 125 (valuation of goods for purpose of ad valorem duties).
Section 129 (power to remit or repay duty on denatured goods) is amended as follows. In subsection (1)— In subsection (1A)— Omit subsection (5).
Omit section 130 (power to remit or repay duty on goods lost or destroyed, etc).
Section 131 (enforcement of bond in respect of goods removed without payment of duty) is amended as follows. For “payment of duty” substitute “payment of excise duty”. Omit “ship, aircraft,”. In the heading, after “payment of” insert “excise”.
In section 133 (general provisions as to claims for drawback), at the beginning insert—
In section 134 (drawback and allowance on goods damaged or destroyed after shipment), at the beginning insert—
In section 135 (time limit on payment of drawback or allowance), after “in respect of any drawback or allowance” insert “for the purposes of any excise duty”.
Section 136 (offences in connection with claims for drawback, etc) is amended as follows. In subsection (4), for “entry”, in both places, substitute “any declaration”. Omit subsection (6).
Section 137 (recovery of duties and calculation of duties, drawbacks, etc) is amended as follows. In subsection (1), omit “customs or”. In subsection (2)— In the heading, after “of”, in both places, insert “excise”.
Section 141 (forfeiture of ships, etc used in connection with goods liable to forfeiture) is amended as follows. In subsection (1)(a), omit “ship, aircraft,”. In subsection (2), omit “ship, aircraft,”. In subsection (3)—
In section 154 (proof of certain other matters), in subsection (2)(c), (d) and (e), for “ship or aircraft” substitute “ship, aircraft or railway vehicle”.
Section 159 (power to examine and take account of goods) is amended as follows. In subsection (1)— After subsection (4) insert—
In section 160 (power to take samples), in subsection (4)—
in the opening words, for “a duty of customs or excise” substitute “a duty of excise”, and
in paragraph (a), for “are first entered on importation” substitute “are imported”.
After section 160 insert—
In section 162 (power to enter land for or in connection with access to pipe-lines), after “the Customs and Excise Acts 1979” insert “or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018”.
Section 163 (power to search vehicles or vessels) is amended as follows. In subsection (1)— In subsection (2), in both places, omit “or vessel”. In subsection (3), omit “This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but”. In the heading, omit “or vessels”.
In section 164 (power to search persons), in subsection (4)—
after paragraph (d) insert—, and
in paragraph (e), for “transit shed” substitute “temporary storage facility”.
In section 166 (agents), after subsection (2) insert—
In section 170 (penalty for fraudulent evasion of duty, etc), in subsection (2)(c), after “the Customs and Excise Acts 1979” insert “, or Part 1 of the Taxation (Cross-border Trade) Act 2018,”.
In section 171 (general provisions as to offences and penalties), in subsection (5)—
for “the relevant time specified in section 43 above” substitute “the time at which a liability to import duty is incurred”, and
for “as if the goods had been imported without entry at the time when the proceedings were commenced” substitute “as if the time when the proceedings were commenced was the time at which the liability to import duty was incurred”.
In section 172 (regulations), in subsection (3), for “section 120” substitute “section 5, 20, 22, 25, 26(1ZA), 35A or 64”.
Schedule 2A (supplementary provisions relating to the detention of things as liable to forfeiture) is amended as follows. In paragraph 3(2)(d), for “a vehicle, the driver of the vehicle” substitute “any other vehicle, the vehicle operator”. In paragraph 4(2)(e), for “a vehicle, the driver of the vehicle” substitute “any other vehicle, the vehicle operator”.
The Isle of Man Act 1979 is amended as follows.
Part 3 of the Finance Act 2003 (taxes and duties on importation and exportation: penalties) is amended as follows.
In section 1303 of the Corporation Tax Act 2009 (general calculation rules, etc: penalties, interest and VAT surcharges), in subsection (2), in the entry relating to a penalty under section 25 or 26 of the Finance Act 2003, for “Customs, export and import duties” substitute “Customs duties”.
The Consular Relations Act 1968 is amended as follows. In section 1 (application of Vienna Convention), in subsection (8A)— In section 8 (refund of customs duty on hydrocarbon oils), in subsection (1), omit “or acquisition from another member State”.
In section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax), in subsection (4), in the definition of “value added tax”, omit the words from “from places outside” to the end.
The Finance Act 2003 is amended as follows.
In section 8 (removal of goods from Isle of Man to United Kingdom), for subsection (3) substitute—
Section 24 (introductory) is amended as follows. In subsection (2), omit paragraphs (b), (c) and (e). In subsection (3), omit the definitions of “the European Union Customs Code”, “Community export duty”, “Community import duty”, “customs duty of a preferential tariff country” and “preferential tariff country”. Omit subsections (4) to (6).
In section 24 (taxes and duties on importation and exportation: penalties), in subsection (3), in the definition of “import VAT”, for “from places outside the member States” substitute “into the United Kingdom”.
In section 9 (removal of goods from United Kingdom to Isle of Man), in subsection (5), for “or under any EU instrument” substitute “or section 19 of the Taxation (Cross-border Trade) Act 2018”.
In section 25 (penalty for evasion), omit subsection (3).
In section 26 (penalty for contravention of relevant rule), in subsection (8), omit paragraph (d).
Section 26 (penalty for contravention of relevant rule) is amended as follows. After subsection (5) insert— In subsection (8)— In subsection (9)—
In section 32 (no prosecution after demand notice for penalty under section 26)—
the existing text becomes subsection (1), and
after that subsection insert—
In section 38 (admissibility of certain statements and documents), omit subsection (3).
Section 43
“the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979, and
If an amendment made by this Part of this Schedule to a provision of the Value Added Tax Act 1994 has the effect of removing a reference to the principal VAT directive or the implementing VAT regulation, the removal is not to be taken as implying that the directive or regulation is no longer relevant for determining the meaning and effect of that provision. In this paragraph “the principal VAT directive” and “the implementing VAT regulation” have the same meaning as in section 42.
Part 4 of the Finance Act 2026 (vaping products duty)
In consequence of the amendments made by the other provisions of this Schedule, the following are repealed or revoked—
in the Finance Act 1996, paragraphs 3, 4, 6, 7, 14 and 15 of Schedule 3,
in the Postal Services Act 2000, paragraph 22 of Schedule 8,
in the Finance Act 2001, section 100(2) and paragraph 4(4) and (5) of Schedule 31,
in the Finance Act 2002, section 25,
in the Finance Act 2003, section 23 and Schedule 2,
in the Finance Act 2006, section 19(3) and (4),
in the Finance Act 2009, section 78,
in the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, paragraph 227 of Schedule 1,
in the Corporation Tax Act 2010, paragraph 285(c) of Schedule 1,
in the Finance Act 2012—
paragraphs 14, 15 and 17 of Schedule 28, and
paragraphs 2(2), 9, 10 and 12(3), (6) and (7) of Schedule 29,
in the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012, article 3,
in the Finance Act 2014, sections 103 and 104(4) and Schedule 22,
in the Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016, paragraph 12(3) and (8) of Schedule 1,
in the Finance Act 2016, section 123(12), and
in the Value Added Tax (Increase of Registration Limits) Order 2017, article 4.
Section 50
“postal packet” has the meaning given by the Postal Services Act 2000.
HMRC Commissioners may make regulations generally for excise duty purposes or for the purposes of an excise duty specified in the regulations.
Among other things, the regulations may make provision about—
duty points (and connected provision such as the calculation and payment of the duty and the person liable for the duty),
the holding and movement of goods,
warehousing of goods or stores,
drawback, rebate, relief, exemption, reimbursement or remission of or from excise duty,
the descriptions of goods on which excise duty is chargeable,
approvals or registrations of persons or premises,
the production of goods and other processes relating to goods,
the stamping or marking of goods,
restrictions on the use of goods,
record keeping (including electronic record keeping) and provision of information or documents (including electronic provision), and
any arrangements that have effect as a result of section 31 (territories forming part of a customs union with UK).
The power to make regulations under this section may (among other things) be exercised by amending or repealing any Act of Parliament (whenever passed).
In this section “approvals” includes authorisations and licences.
HMRC Commissioners may make regulations imposing obligations on revenue traders for the purpose of giving effect to international excise arrangements.
The regulations may require the submission to HMRC Commissioners by revenue traders of statements containing such particulars of— as may be specified in the regulations.
relevant business matters in which the revenue traders are concerned, and
the persons concerned in those matters,
The regulations may provide for statements about relevant business matters to be submitted at such times and intervals, in such cases and in such form and manner as may be specified—
in the regulations, or
by HMRC Commissioners in accordance with the regulations.
For the purposes of this section, each of the following is a “relevant business matter” in relation to a revenue trader — so far as information about the goods, services, transaction or activity could be relevant to any international excise arrangements.
any goods or services supplied by or to the revenue trader in the course or furtherance of a business,
any goods in the importation or exportation of which the revenue trader is concerned in the course or furtherance of a business, or
any transaction or activity made or taking place in the course or furtherance of a business,
If any international excise arrangements have effect, any power of an officer of Revenue and Customs to obtain information or documents under any enactment (or instrument made under any enactment) relating to excise duty is exercisable in relation to matters which are relevant to those arrangements.
HMRC Commissioners may disclose information which is obtained as a result of subsection (5) (and no obligation of secrecy, whether imposed by statute or otherwise, prevents the disclosure) if—
the disclosure is required in accordance with the international excise arrangements, and
HMRC Commissioners are satisfied that the recipient is bound, or has undertaken, both to observe rules of confidentiality which are no less strict than those applying to the information in the United Kingdom and to use the information only for the purposes contemplated by the arrangements.
Powers are exercisable as a result of subsection (5) only if HMRC Commissioners have given (and not withdrawn) a direction in writing authorising their use (either generally or in relation to specified cases).
HMRC Commissioners may not make regulations under this section, or give a direction under subsection (7), unless they consider that making the regulations or giving the direction would facilitate the administration, collection or enforcement of any excise duty.
In this section—
“HMRC officer” means an officer of Revenue and Customs,
In paragraph 45 of Schedule 23 to the Finance Act 2011 (power to obtain data: meaning of “tax”), in sub-paragraph (3), omit paragraph (b) (together with the “and” before that paragraph).
As soon as practicable after receiving a Customs declaration, HMRC must determine—
whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
whether or not the declaration is complete.
In section 5 of the Tobacco Products Duty Act 1979 (retail price of cigarettes), in subsection (1A)(a), for “a member State” substitute “the United Kingdom”.
the Hydrocarbon Oil Duties Act 1979, ...
For the purposes of this Schedule, “injury” to a UK industry in particular goods (see paragraph 6) means— Regulations may make provision about— Regulations may make provision about how it is to be determined for the purposes of this Schedule whether— Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.
Regulations may make provision about the conduct of a dumping or a subsidisation investigation. Such regulations may, among other things, make provision about—
If the TRA makes a recommendation under paragraph 17(3) or (4), the Secretary of State must decide whether to accept or reject the recommendation. The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it. In considering that, the Secretary of State must accept the TRA’s determination that the application of an anti-dumping amount or a countervailing amount to goods in accordance with the recommendation meets the economic interest test (see paragraph 25), unless the Secretary of State is satisfied that the determination is not one that the TRA could reasonably have made. If the recommendation is rejected, the Secretary of State must— If the recommendation is accepted, the Secretary of State— See paragraphs 21 and 22 for variation or revocation of the application of an anti-dumping amount or a countervailing amount.
HMRC Commissioners must make regulations about the payment of import duty. The regulations may (among other things) make provision about— The provision that may be made within sub-paragraph (2)(d) includes provision—
HMRC Commissioners may make regulations about the remission of import duty.
If HMRC are satisfied that— HMRC must notify the person making the declaration that HMRC are so satisfied. A notification under sub-paragraph (1) constitutes the acceptance of the declaration by HMRC for the purposes of this Part. This does not prevent the subsequent exercise of a power to verify the declaration under paragraph 13. That paragraph also provides for another way in which a declaration is accepted by HMRC for the purposes of this Part.
For the purposes of this Schedule a Customs declaration is regarded as complete only if— whether or not there are any inaccuracies in the information contained in the declaration or documents.
all the information required to be included in the declaration is included (in the appropriate places in the declaration), and
all the documents required to accompany the declaration do accompany it,
“international excise arrangements” means arrangements which—
Any EU regulation so far as applying in relation to excise duty, and any direct EU legislation so far as relevant to any such regulation, that form part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 cease to have effect.
In the application of section 4(1) of that Act (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures) in relation to any excise duty, the rights, powers, liabilities, obligations, restrictions, remedies and procedures mentioned there are subject to any exclusions or other modifications made by regulations made by the Treasury.
No regulations may be made under this section on or after 1 April 2023.
Further provision relevant to the law relating to excise duty is made by the European Union (Withdrawal) Act 2018: see, for example, section 6 of that Act (interpretation of retained EU law).
Nothing in this section is to be read as restricting the power conferred by section 45 (which could, for example, be exercised so as to replicate or apply, with or without modifications, any EU regulation or legislation mentioned in subsection (1)).
Regulations under any of sections 44 to 47 are to be made by statutory instrument.
A statutory instrument containing regulations under section 45 that makes provision within subsection (3) of this section, or regulations under section 47, must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period
The provision is within this subsection if it—
amends or repeals any Act of Parliament,
restricts any rebate of or relief from excise duty,
extends the descriptions of goods on which excise duty is chargeable, or
extends the cases in which stamping or marking of goods is required.
The fact that a statutory instrument ceases to have effect as mentioned in subsection (2) does not affect—
anything previously done under the instrument, or
the making of a new statutory instrument.
In calculating the period for the purposes of subsection (2), no account is to be taken of any time—
during which Parliament is dissolved or prorogued, or
during which the House of Commons is adjourned for more than 4 days.
A statutory instrument containing regulations under any of sections 44 to 46 other than one to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.
If— the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.
a statutory instrument contains provision under any of sections 44 to 47 and provision relating to excise duty under another enactment, and
the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval,
For the purposes of subsection (7) the Parliamentary procedure applicable to a statutory instrument requires House of Commons approval if, as a condition of its continuing to have effect or its making, the House of Commons has to approve the statutory instrument or a draft of it.
The power to make regulations under any of sections 44 to 47 does not restrict the width of any power to make legislation under any other enactment relating to excise duty.
Any power to make regulations under any of sections 44 to 47 may be exercised—
either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or
so as to make different provision for different purposes or areas.
Any power to make regulations under any of sections 44 to 47 includes—
power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,
power to make provision by reference to things specified in a notice published in accordance with the regulations,
power to make supplementary, incidental and consequential provision, and
power to make transitional or transitory provision and savings.
In sections 44 to 48—
“modified” means amended, added to or omitted from.
Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented. The goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom. The control that may be exercised by the officer includes, in particular, requiring the goods to be moved to, and stored in, any place approved as a temporary storage facility under section 25 or 25A of CEMA 1979. The obligation to make a Customs declaration in respect of any goods is extinguished if— If the obligation to make a Customs declaration still falls to be complied with when the 90 day period ends, the goods— The provision made by this paragraph is subject to paragraph 3. HMRC Commissioners may by regulations make further provision for the purposes of this paragraph. Among other things, the regulations may make—
The general rule is that a Customs declaration—
must be made in an electronic form specified in a public notice given by HMRC Commissioners, and
must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.
In the case of goods kept in free zones, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—
provision authorising any processing of goods, or the carrying on of any other activity, in a free zone (subject only to restrictions or other limitations, exceptions or conditions that are specified),
provision treating any chargeable goods entering a free zone as if they had been declared for a storage procedure,
provision establishing a presumption (unless the contrary is shown) that goods taken out of a free zone are chargeable goods and requiring the goods to be declared for a Customs procedure,
provision requiring goods entering or leaving a free zone to be presented at a place of a specified description together with documents of a specified description, and
provision for exempting goods of a specified description from the application of any other provision made by or under this Part of this Act in cases where they are wholly consumed in a free zone or otherwise cease to exist having been wholly used in a free zone.
A declaration of goods for “a temporary admission procedure” is a declaration—
that the goods are of a description specified in regulations made by HMRC Commissioners, and
that the goods are to be used for a period specified in regulations made by HMRC Commissioners before the goods are exported from the United Kingdom in accordance with the applicable export provisions.
The provision made by or under this Schedule in relation to goods declared for a special Customs procedure has effect from the time at which the goods are released to the procedure until the time at which the procedure is discharged in accordance with this paragraph or paragraph 19. A special Customs procedure is discharged if— Directions given by HMRC Commissioners may require a special Customs procedure to be discharged before a date specified in, or determined in accordance with, the directions. If— the goods are treated for the purposes of this Part of this Act as if, at the time at which the notice is given, that person had declared the goods for the free-circulation procedure and HMRC had accepted that declaration. Directions under this paragraph— Any regulations made under the Part of this Schedule relating to a particular special Customs procedure— Any regulations made under the Part of this Schedule relating to a particular special Customs procedure may require the goods to be presented at any place in accordance with the regulations before the procedure is discharged.
HMRC Commissioners may by regulations impose a liability to import duty on any person who, at any time while a special Customs procedure has effect, breaches a requirement imposed on the person by provision made by or under this Schedule. The regulations may provide for cases in which the person is not liable to import duty even though the person breaches a requirement.
Any directions given by the Treasury or HMRC Commissioners under this Schedule may be amended or revoked.
In cases specified in a public notice given by HMRC Commissioners, a Customs declaration may be made in writing (otherwise than in electronic form) in a form specified in the notice. In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with provision made by a public notice given by HMRC Commissioners.
HMRC Commissioners may by regulations make provision requiring, in specified cases, a Customs declaration to be made in respect of any goods before they are imported into the United Kingdom. A Customs declaration may be made in other cases in respect of any goods before they are imported into the United Kingdom, but the declaration is treated as withdrawn if the goods are not presented to Customs on import within the permitted period. For this purpose “the permitted period” means— If— the goods are liable to forfeiture at the time of importation. HMRC Commissioners may make regulations for the purposes of this paragraph. Each of the following is an example of the kind of provision that may be made by the regulations—
A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs. For this purpose “a relevant event occurs” on the first occurrence of any of the following—
This paragraph applies if the TRA or the Secretary of State is considering, for the purposes of this Schedule, whether the TRA or the Secretary of State is satisfied that the application of a safeguarding remedy meets or does not meet the economic interest test. The economic interest test is met in relation to the application of a safeguarding remedy if the application of the remedy is in the economic interest of the United Kingdom. When considering whether or not the application of a safeguarding remedy is in the economic interest of the United Kingdom, the TRA or the Secretary of State must— In this paragraph—
This paragraph applies if— In this paragraph, references to the “previous safeguarding remedy”, in relation to goods, are to— The Secretary of State may not accept the recommendation if the period for which a definitive safeguarding amount would be applicable to the goods, or for which the goods would be subject to a tariff rate quota, would (by virtue of paragraph 17(2)(c) or 18(2)(c)) begin before the end of the restricted period. The restricted period means— Sub-paragraph (3) does not prevent the Secretary of State from accepting the recommendation if—
Regulations may make provision for or in connection with—
the reconsideration by the TRA of decisions made by the TRA under provision made by or under this Schedule, and
the review or appeal of decisions made by the TRA or the Secretary of State under provision made by or under this Schedule.
Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—
a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and
an HMRC officer consents to the making of the amendment or the withdrawal.
In cases specified in a public notice given by HMRC Commissioners, a Customs declaration— HMRC Commissioners may by regulations make provision for altering or supplementing the operation of the customs duty provisions in any case where a Customs declaration is made orally or by conduct. Among other things, the regulations may include provision— In this paragraph “the customs duty provisions” means any provision made by or under—
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
Schedule 9 makes amendments of enactments relating to excise duty in consequence of the provision made by this Part or otherwise in connection with the withdrawal of the United Kingdom from the EU (including some amendments also relating to duties of customs).
The appropriate Minister may by regulations made by statutory instrument make such provision relating to— as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
value added tax,
any duty of customs, or
any excise duty,
No regulations may be made under this section on or after 1 April 2022.
Regulations under this section—
may make any such provision as might be made by Act of Parliament, including provision amending or repealing this Act, but
may not make provision taking effect from a date earlier than that of the making of the regulations.
In this section “the appropriate Minister” means—
in any case where the provision relates to anything dealt with by any provision mentioned in section 57(2), the Secretary of State or the Treasury, and
in any other case, the Treasury.
A statutory instrument containing regulations under this section that amends or repeals any Act of Parliament must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.
The fact that a statutory instrument ceases to have effect as mentioned in subsection (5) does not affect—
anything previously done under the instrument, or
the making of a new statutory instrument.
In calculating the period for the purposes of subsection (5), no account is to be taken of any time—
during which Parliament is dissolved or prorogued, or
during which the House of Commons is adjourned for more than 4 days.
A statutory instrument containing regulations under this section to which subsection (5) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.
If— the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.
a statutory instrument contains provision relating to excise duty under this section and provision relating to excise duty under another enactment, and
the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),
After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to anything dealt with by Schedule 4 or 5.
In this section “relevant subordinate legislation” means any subordinate legislation within the meaning of the Interpretation Act 1978 made under—
this Act, or
any other enactment relating to value added tax, any duty of customs or any excise duty.
If the person making any relevant subordinate legislation considers it is appropriate to do so in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, the legislation may provide for it, or any of its provisions, to come into force on such day as the Treasury may by regulations under this section appoint.
In the case of relevant subordinate legislation subject to the 28-day affirmative procedure containing provision as a result of subsection (2)—
any reference in the enactment dealing with that procedure to the date on which the legislation (or statutory instrument containing it) was made is to be read as a reference to the first day on which any provision of the legislation comes into force for any purpose as a result of subsection (2), and
any reference in the enactment dealing with that procedure to a period of 28 days is to be read as a reference to a period of 60 days.
For this purpose subordinate legislation is “subject to the 28-day affirmative procedure” if provision is made for it to cease to have effect unless approved by a resolution of the House of Commons before the end of a period of 28 days.
Any power to make relevant subordinate legislation (or to do anything under it) includes— if the person exercising the power considers it appropriate to make the provision concerned in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
power to make supplementary, incidental or consequential provision, and
power to make transitional or transitory provision or savings,
Any power of the Treasury to appoint a day under this section includes—
a power to appoint different days for different purposes or areas,
a power to appoint a time on a day if they consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment), and
a power to revoke provision made by relevant subordinate legislation so far as the provision was an alternative to provision coming into force as a result of subsection (2).
Regulations under this section are to be made by statutory instrument.
Nothing in this section is to be read as having any bearing on whether or not, in the absence of this section, the matters it authorises would otherwise have been authorised.
In this Part “excise duty” means any excise duty under—
Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),
the Hydrocarbon Oil Duties Act 1979, or
the Tobacco Products Duty Act 1979.
Subject to subsection (2), it shall be unlawful for HMRC to account for any duty of customs or VAT or excise duty collected by HMRC to the government of a country or territory outside the United Kingdom.
Subsection (1) shall not apply if the Treasury declare by Order that arrangements have been entered into by Her Majesty's Government and that government under which that government will account to HMRC for those duties and taxes collected in that country or territory on a reciprocal basis.
It shall be unlawful for Her Majesty's Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.
For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended.
The appropriate Minister may by regulations made by statutory instrument make such provision as the appropriate Minister considers appropriate in consequence of this Act.
The power to make regulations under subsection (1) may (among other things) be exercised by amending or repealing any Act of Parliament other than this Act or one passed after the end of the Session in which this Act is passed.
The power to make regulations under subsection (1) includes power to make transitional or transitory provision and savings.
The appropriate Minister may by regulations made by statutory instrument make such transitional, transitory or saving provision as the appropriate Minister considers appropriate in connection with the coming into force of any provision of this Act.
In this section “the appropriate Minister” means—
in any case where the provision relates to any provision mentioned in section 57(2), the Secretary of State or the Treasury, and
in any other case, the Treasury.
Any power to make regulations under this section may be exercised so as to make different provision for different purposes or areas.
Any power to make regulations under this section includes—
power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,
power to make provision by reference to things specified in a notice published in accordance with the regulations, and
power to make supplementary, incidental and consequential provision.
A statutory instrument containing regulations under subsection (1) that amends or repeals any Act of Parliament must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.
The fact that a statutory instrument ceases to have effect as mentioned in subsection (8) does not affect—
anything previously done under the instrument, or
the making of a new statutory instrument.
In calculating the period for the purposes of subsection (8), no account is to be taken of any time—
during which Parliament is dissolved or prorogued, or
during which the House of Commons is adjourned for more than 4 days.
A statutory instrument containing regulations under subsection (1) to which subsection (8) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.
If— the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.
a statutory instrument contains provision relating to excise duty under subsection (1) and provision relating to excise duty under another enactment (and “excise duty” has the same meaning in this paragraph as in Part 5), and
the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),
After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to Schedule 4 or 5.
The following provisions come into force on the day on which this Act is passed—
Part 1 (other than the provisions mentioned in subsection (2)) so far as making provision for anything to be done by regulations or public notice,
Part 2,
sections 44 to 46 and sections 48 and 49,
Part 5, and
this Part.
The following provisions come into force on such day as the Secretary of State may by regulations under this section appoint—
section 10 and Schedule 3 (import duty: preferential rates given unilaterally),
section 13 and Schedules 4 and 5 (import duty: dumping of goods, foreign subsidies, etc),
section 15 (import duty: international disputes etc), and
paragraph 1 of Schedule 7 (replacement of EU customs duties) so far as relating to EU trade duties.
The remaining provisions of this Act come into force on such day as the Treasury may by regulations under this section appoint.
Any power of the Treasury or Secretary of State to appoint a day under this section includes—
a power to appoint different days for different purposes or areas, and
a power to appoint a time on a day if the person exercising the power considers it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).
Regulations under this section are to be made by statutory instrument.
This Act may be cited as the Taxation (Cross-border Trade) Act 2018.