Taxation (Cross-border Trade) Act 2018
What this means for your business
- Applies to
- United Kingdom
- On this page
- 8 compliance obligations, 20 practical guides across 5 topics
What you must do
8 compliance obligations under this legislation.
Payments and fees 6
Determine correct import duty for imported goods
When you bring goods into the UK you must work out how much import duty you owe. The amount is set by the UK customs tariff and may be changed by preferential rates, quotas, suspensions, anti‑dumping measures, agricultural rules, international disputes or relief provisions. Getting the calculation right ensures you pay the correct duty and avoid penalties.
Notify HMRC of import duty liability and make the required payment
If your business brings goods into the UK that attract import duty, you must tell HMRC you owe the duty and pay it (or provide a guarantee). You also need to follow any HMRC directions about refunds, remission or recovery of that duty.
Pay any export duty that HMRC imposes on goods you export
If you export goods from the UK, HMRC may charge you an export duty based on the rules set out in the regulations. When a duty is imposed you must pay it and keep records of the charge and the export.
Pay HMRC fees for import duty related functions
If you bring goods into the UK or deal with any import duty, HMRC can charge you a fee for certain services they perform. When HMRC applies a fee, you must pay it on the date specified. The Act only allows the Treasury to set these fees, not impose any other duty on you.
Pay import duty and ensure accurate customs declarations
Unlimited fineWhenever you import goods that attract import duty, the person named on the customs declaration – or anyone who has the goods under their control when they enter the UK – must pay that duty. You also become liable if you supply false information or otherwise breach Customs rules. If more than one party is liable they are jointly responsible for paying the duty.
Pay import duty on goods imported into the UK
Whenever you bring chargeable goods into the United Kingdom you must pay customs import duty. The duty is calculated according to HMRC’s customs rules and is payable when the goods are cleared for entry, including goods that arrive via Northern Ireland. You need to keep proof that the duty has been paid.
Reporting and filing 2
Apply to TRA for a safeguarding investigation
If you produce goods in the UK and see that imports of similar products are rising sharply and harming your business, you must submit a formal request to the Trade Remedies Authority. Your request must include evidence of the import increase, proof the imports are causing serious injury, show you have a sufficient market share, and include a preliminary plan for how you could adjust to the competition (unless the authority waives it).
Disclose any HMRC customs ruling you receive
If HMRC gives you a ruling on the tariff classification, value or country of origin of goods you import or export, you must tell HMRC that you have received it. The disclosure must be made in the form and within the timeframe set out in the HMRC notice. This keeps your customs compliance transparent and avoids penalties.
Penalties for non-compliance
1 penalty under this legislation. 1 carry an unlimited fine.
Pay import duty and ensure accurate customs declarations
Unlimited fine
Practical guidance
Our guides explain how to comply with the requirements above.
International Trade 13
Use simplified customs procedures
Speed up border clearance with Simplified Declaration Procedure (SDP), Entry in Declarant's Records (EIDR), Authorised Economic Operator (AEO) …
Traveling abroad for export business
Business visas, travel insurance, temporarily exporting samples/equipment, and tax/NI for overseas work.
Import customs declarations and procedures
Register for CDS, classify goods with commodity codes, choose between full and simplified declarations, use customs agents, and …
Import duties, VAT and payment options
Understand the types of import charges, calculate customs duty and import VAT, use Postponed VAT Accounting, set up …
Get an EORI number for importing or exporting
How to get an Economic Operators Registration and Identification (EORI) number to move goods between the UK and …
Trading with Northern Ireland under the Windsor Framework
How UK businesses move goods between Great Britain and Northern Ireland under the Windsor Framework. Covers UKIMS authorisation, …
Rules of origin for preferential trade
How to prove your goods qualify for reduced tariffs under UK trade agreements.
Export customs declarations and procedures
How to declare exports, what documentation you need, and how to avoid the most common costly customs errors.
Export logistics and shipping documentation
Freight methods, Incoterms, commercial invoices, packing lists, and working with freight forwarders.
Windsor Framework: what businesses need to know
An explainer guide to the Windsor Framework for businesses trading between Great Britain and Northern Ireland. Covers the …
Choose and work with a customs agent
How to decide if you need a customs agent, choose the right type for your business, understand costs …
Register for the UK Internal Market Scheme
How to apply for UKIMS authorisation to move goods from Great Britain to Northern Ireland with simplified customs …
Selling products in Northern Ireland
How GB businesses can sell products in Northern Ireland under the Windsor Framework's dual regulatory regime. Covers the …
Sector-Specific 2
Aviation cargo security compliance
How to become a Known Consignor or Regulated Agent for air cargo. Covers CAA certification, security vetting requirements, …
Product standards and CE marking for the Northern Ireland market
How product standards and marking requirements differ for the Northern Ireland market under the Windsor Framework. Covers CE …
Tax & Finance 2
VAT when selling online to customers abroad
Understanding VAT obligations when selling to overseas customers through your website or online marketplaces. Covers place of supply …
VAT and tax on exports
Zero-rating exports, evidence requirements, rules of origin, and claiming tariff-free trade under UK agreements.
Compliance & Legal 2
Maintain your import records
What import records you must keep, how long to keep them, and how to store them to meet …
Doing business in Northern Ireland: key differences from Great Britain
Comprehensive reference of the key regulatory divergences between Northern Ireland and Great Britain. Covers employment law, equality legislation, …
Sections and provisions
74 classified provisions from this legislation.
Duties 12
- s.1 Charge to import duty
- Schedule 5 Increase in imports causing serious injury to UK producers
- s.6 Person liable to import duty
- s.7 Amount of duty: introduction
- s.20 Notification and payment of import duty, etc
- s.24 Rulings as to application of customs tariff , valuation method or place of origin issue as
- s.27 Fees for exercise of functions in connection with import duty
- s.28 Requirement to have regard to international obligations obligation
- s.30B Duty under section 30A(3): supplementary
- s.30 General provision for the purposes of import duty
- s.39 Charge to export duty
- s.50 Excise duty amendments connected with withdrawal from EU
Powers 15
- Schedule 1 Customs declarations
- Schedule 6 Import duty: notification of liability, payment etc
- s.9 Preferential rates: arrangements with countries or territories outside UK
- s.10 Preferential rates given unilaterally
- s.13 Dumping of goods, foreign subsidies and increases in imports
- s.14 Increases in imports or changes in price of agricultural goods
- s.15 International disputes etc
- s.19 Reliefs
- s.22 Authorised economic operators
- s.23 Approvals and authorisations granted under regulations
- s.31 Territories forming part of a customs union with UK
- s.36 Outward processing procedure
- s.45 General regulation making power for excise duty purposes etc
- s.57 Commencement
- Schedule 3 Eligible developing countries
Definitions 22
- s.3 Obligation to declare goods for a Customs procedure on import
- s.8 The customs tariff
- s.11 Quotas
- s.16 Value of chargeable goods the transaction value
- s.17 Place of origin of chargeable goods
- s.18 Currency
- s.30A Importation of goods: Northern Ireland
- s.33 Meaning of “domestic goods”
- s.34 Presentation of goods to Customs on import or export
- s.35 Exports made in accordance with applicable export provisions
- s.37 Minor definitions
- s.38 Table of definitions
- s.40A Removal to Northern Ireland of at risk goods etc
- s.42 EU law relating to VAT
- s.44 Excise duties: postal packets sent from overseas
- s.46 Exercise of information powers in connection with excise duty
- s.47 EU law relating to excise duty
- s.49 Sections 44 to 48: interpretation
- s.52 Subordinate legislation relating to VAT or duties of customs or excise
- s.53 Meaning of “excise duty”
- ... and 2 more definitions
Exemptions 13
- s.4 When liability to import duty incurred
- Schedule 4 Dumping of goods or foreign subsidies causing injury to UK industry
- s.12 Tariff suspension
- s.21 Customs agents
- s.30C Duty on potentially imported goods
- s.32 Regulations etc
- s.32A Reference documents
- s.40 Regulations under section 39: supplementary
- s.40B Duty under section 40A: supplementary
- s.48 Regulations under ss. 44 to 47
- s.51 Power to make provision in relation to VAT or duties of customs or excise
- s.54 Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity
- s.56 Consequential and transitional provision