Starting a business in Northern Ireland
- 1 step
UK Act of Parliament
2018
United Kingdom
Taxation (Cross-border Trade) Act 2018
At a glance
Enforced by
What's here
56 compliance obligations, 30 practical guides across 5 topics · 14 journeys · 3 statutory instruments
Penalty landscape
2 of 56 obligations carry an unlimited fine. 3 carry different penalties and 51 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 7
- Trader 3
- Manufacturer 2
Plus 44 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Start importing goods to the UK
- 17 steps
Fix problems moving goods from GB to Northern Ireland
- 6 steps
Export to the EU after Brexit
- 6 steps
Trading with Northern Ireland
- 6 steps
Start exporting from the UK
- 4 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
15 guidesApply for customs warehousing authorisation
Apply for inward processing authorisation
Choose and work with a customs agent
Claim preferential origin under a UK trade agreement
Correct a customs declaration error or make a voluntary disclosure
Export customs declarations and procedures
Get an EORI number for importing or exporting
How UK customs works after EU exit: import duty, the 2018 Act, and the 2018 Regulations
Supporting — topic alignment
5 guidesMentioned in related content
10 guides- Aviation cargo security compliance
- Doing business in Northern Ireland: key differences from Great Britain
- E-commerce and digital exporting
- Export logistics and shipping documentation
- Product standards and CE marking for the Northern Ireland market
- Selling products in Northern Ireland
- Trading with Northern Ireland under the Windsor Framework
- Traveling abroad for export business
- VAT when selling online to customers abroad
- Windsor Framework: what businesses need to know
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Manufacturers also bound by 472 other Acts (top 5 shown)
- Pressure Equipment (Safety) Regulations 2016 2016 91 duties
- Lifts Regulations 2016 2016 70 duties
- The Ecodesign for Energy-Related Products and Energy Information Regulations 2021 2021 70 duties
- Non-Automatic Weighing Instruments Regulations 2016 2016 67 duties
- Pyrotechnic Articles (Safety) Regulations 2015 2015 64 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Import duty
Charge to import duty
- Pay import duty on goods brought into the UK Trader
Goods not presented to Customs or Customs declaration not made
- Fail to present imported goods or make a customs declaration Any Person
Person liable to import duty
Unlimited fine- Pay import duty on chargeable goods Any Person
Amount of duty: introduction
- Calculate import duty based on the customs tariff and applicable adjustments Trader
Notification and payment of import duty, etc
- Comply with HMRC rules for notifying and paying import duty Trader
Rulings as to application of customs tariff , valuation method or place of origin
Other duties (1) — Crown / regulator
- HMRC must establish a system for advance customs rulings Statutory regulator
Fees for exercise of functions in connection with import duty
Other duties (1) — Crown / regulator
- The Treasury may introduce new fees for customs and import services Crown / Minister / Government department
Requirement to have regard to international obligations
Other duties (1) — Crown / regulator
- HMRC and Treasury must comply with international trade agreements Crown / Minister / Government department
General provision for the purposes of import duty
Other duties (1) — Crown / regulator
- The Treasury may create additional import duty regulations Crown / Minister / Government department
Duty under section 30A(3): supplementary
Other duties (1) — Crown / regulator
- HM Treasury may set specific customs duty rules for Northern Ireland goods Crown / Minister / Government department
Browse 32 other sections in this Part — procedural / definitional / commencement
Chargeable goods
Obligation to declare goods for a Customs procedure on import
When liability to import duty incurred
The customs tariff
Preferential rates: arrangements with countries or territories outside UK
Preferential rates given unilaterally
Quotas
Tariff suspension
Dumping of goods, foreign subsidies and increases in imports
Increases in imports or changes in price of agricultural goods
International disputes etc
Value of chargeable goods
Place of origin of chargeable goods
Currency
Reliefs
Customs agents
Authorised economic operators
Approvals and authorisations granted under regulations
Disclosure of information
Co-operation with other customs services
Consequential amendments
Importation of goods: Northern Ireland
Duty on potentially imported goods
Territories forming part of a customs union with UK
Regulations etc
Reference documents
Meaning of “domestic goods”
Presentation of goods to Customs on import or export
Exports made in accordance with applicable export provisions
Outward processing procedure
Minor definitions
Table of definitions
Part 2 — Export duty
Charge to export duty
Other duties (1) — Crown / regulator
- The Treasury may introduce and set rates for export duty Crown / Minister / Government department
Browse 3 other sections in this Part — procedural / definitional / commencement
Regulations under section 39: supplementary
Removal to Northern Ireland of at risk goods etc
Duty under section 40A: supplementary
Part 3 — Value added tax
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 4 — Excise duties
Excise duty amendments connected with withdrawal from EU
Other duties (1) — Crown / regulator
- Government must amend excise duty laws following EU withdrawal Crown / Minister / Government department
Browse 6 other sections in this Part — procedural / definitional / commencement
Excise duties: postal packets sent from overseas
General regulation making power for excise duty purposes etc
Exercise of information powers in connection with excise duty
EU law relating to excise duty
Regulations under ss. 44 to 47
Sections 44 to 48: interpretation
Part 5 — Other provision connected with withdrawal from EU
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 6 — Final provisions
Browse 5 other sections in this Part — procedural / definitional / commencement
Schedules
Increase in imports causing serious injury to UK producers
- Apply for a safeguarding investigation into import surges Manufacturer
(1) Goods must be presented to Customs on import and...
- Present imported goods to Customs and file a declaration within 90 days Any Person
(1) If HMRC are satisfied that— (a) the goods have...
Other duties (1) — Crown / regulator
- HMRC must notify acceptance of customs declarations Crown / Minister / Government department
(1) This paragraph applies if an HMRC officer considers at...
Other duties (1) — Crown / regulator
- HMRC must notify and correct inaccurate Customs declarations Statutory regulator
(1) This paragraph applies where the TRA proposes to make...
Other duties (1) — Crown / regulator
- TRA must notify Secretary of State of proposed final negative determination and delay decision for 21-day review Statutory regulator
(1) A recommendation under paragraph 13(3) to require the giving...
Other duties (1) — Crown / regulator
- TRA must recommend guarantee requirements during anti-dumping investigations Statutory regulator
(1) If the TRA makes a recommendation under paragraph 13(3),...
Other duties (1) — Crown / regulator
- Secretary of State must decide on TRA's guarantee recommendation and publish notices Crown / Minister / Government department
(1) Regulations may make provision for, or in connection with,...
Other duties (1) — Crown / regulator
- Secretary of State must publish and notify if extending a provisional anti-dumping remedy Crown / Minister / Government department
(1) If the TRA makes a recommendation under paragraph 17(3)...
Other duties (1) — Crown / regulator
- Secretary of State must decide on TRA anti-dumping/countervailing recommendation Crown / Minister / Government department
(1) This paragraph applies where the Secretary of State rejects...
Other duties (1) — Crown / regulator
- Secretary of State must publish and notify decision on anti-dumping or countervailing amounts Crown / Minister / Government department
(1) Regulations may make provision for, or in connection with,...
Other duties (1) — Crown / regulator
- Secretary of State must notify parties of decisions to vary or revoke trade remedy duties Crown / Minister / Government department
(1) Regulations may make provision for or in connection with—...
Other duties (1) — Crown / regulator
- Secretary of State must update traders on trade remedy changes after WTO disputes Crown / Minister / Government department
(1) The Secretary of State may decide to revoke the...
Other duties (1) — Crown / regulator
- Secretary of State must consult and publish before revoking trade remedies Crown / Minister / Government department
(1) The Secretary of State may request that the TRA...
Other duties (1) — Crown / regulator
- TRA must comply with Secretary of State request for advice or investigation Statutory regulator
(1) Regulations may make provision for or in connection with—...
Other duties (1) — Crown / regulator
- Notify interested parties and publish notice when suspending an anti-dumping or anti-subsidy remedy Crown / Minister / Government department
(1) The TRA may initiate a dumping or a subsidisation...
Other duties (1) — Crown / regulator
- TRA must process anti-dumping/anti-subsidy investigation applications within set timescales Statutory regulator
(1) This paragraph applies where the TRA—
Other duties (1) — Crown / regulator
- TRA must notify the Secretary of State before finalising certain trade remedies determinations Statutory regulator
(1) This paragraph applies to a recommendation by the TRA...
Other duties (1) — Crown / regulator
- TRA must cap provisional safeguarding recommendation at 200 days and ensure proportionality Statutory regulator
(1) This paragraph applies to a recommendation by the TRA...
Other duties (1) — Crown / regulator
- TRA must recommend quota details to protect UK producers Statutory regulator
(1) If the TRA makes a recommendation under paragraph 11(3)(a),...
Other duties (1) — Crown / regulator
- Secretary of State must decide whether to accept or reject TRA safeguard recommendations Crown / Minister / Government department
(1) If the TRA makes a recommendation under paragraph 11(3)(b),...
Other duties (1) — Crown / regulator
- Secretary of State must decide on TRA recommendation and take required actions Crown / Minister / Government department
(1) This paragraph applies to a recommendation by the TRA...
Other duties (1) — Crown / regulator
- TRA must limit safeguard remedies to necessary period and amount Statutory regulator
(1) This paragraph applies to a recommendation by the TRA...
Other duties (1) — Crown / regulator
- TRA must recommend quotas with progressive tariff reduction for safeguarding goods Statutory regulator
(1) If the TRA makes a recommendation under paragraph 16(3)(a)...
Other duties (1) — Crown / regulator
- Secretary of State must decide on TRA safeguarding recommendations and publish outcomes Crown / Minister / Government department
(1) If the TRA makes a recommendation under paragraph 16(3)(b)...
Other duties (1) — Crown / regulator
- Secretary of State must decide on TRA tariff rate quota recommendations Crown / Minister / Government department
(1) Regulations may make provision for, or in connection with,...
Other duties (1) — Crown / regulator
- Secretary of State must publish and notify decisions on safeguarding measures and tariff rate quotas Crown / Minister / Government department
(1) Regulations may make provision for or in connection with—...
Other duties (1) — Crown / regulator
- Secretary of State must notify interested parties of decisions to vary or revoke trade safeguards Crown / Minister / Government department
(1) The Secretary of State may decide that the application...
Other duties (1) — Crown / regulator
- Secretary of State may revoke trade remedies measures in public interest Crown / Minister / Government department
(1) The Secretary of State may request that the TRA...
Other duties (1) — Crown / regulator
- TRA must provide advice and reports when the Secretary of State requests them Statutory regulator
(1) Regulations may make provision for or in connection with—...
Other duties (1) — Crown / regulator
- Secretary of State must publish notice and notify interested parties when suspending a safeguarding remedy Crown / Minister / Government department
In determining for the purposes of any provision of this...
Other duties (1) — Crown / regulator
- TRA must consider guarantees, anti-dumping, and undertakings when determining injury remedies Statutory regulator
(1) The TRA may initiate a safeguarding investigation in relation...
Other duties (1) — Crown / regulator
- TRA must decide whether to initiate safeguarding investigations within set timeframes Statutory regulator
TRA’s duty to recommend a definitive measure
Other duties (1) — Crown / regulator
- TRA must recommend definitive safeguard measures including suspension of tariff reductions Statutory regulator
Provisional affirmative determinations and final affirmative or negative determinations
Other duties (1) — Crown / regulator
- TRA must notify Secretary of State of final negative determination Crown / Minister / Government department
TRA’s duty to recommend provisional measures
Other duties (1) — Crown / regulator
- TRA must recommend provisional safeguarding measures or notify Secretary of State Statutory regulator
A liability of a person to pay import duty may...
Other duties (1) — Crown / regulator
- HMRC must notify you before enforcing import duty Statutory regulator
(1) Any amount due by way of import duty is...
- Pay import duty debt on purchased forfeited goods Any Person
(1) If HMRC consider that a person is liable to...
Other duties (1) — Crown / regulator
- HMRC must notify you of any import duty you owe Statutory regulator
In the case of goods declared for the free-circulation procedure,...
Other duties (1) — Crown / regulator
- HMRC must allow duty deferral when guarantee is given Statutory regulator
After section 160 insert— Examination of goods and samples: supplementary...
Fine up to £1,000- Fail to attend customs examination when directed by HMRC Any Person
After section 35 insert— Obligation to confirm making of Customs...
Fine up to £1,000- Fail to confirm customs declaration for imported goods Any Person
Omit section 47 (relief from payment of duty of goods...
Other duties (1) — Crown / regulator
- HMRC must no longer provide duty relief for transit/transhipment goods Statutory regulator
After section 52 insert— Breach of applicable export provisions etc...
Unlimited fine- Breach applicable export provisions Any Person
In section 123 (repayment of duty where goods returned or...
- Meet export requirements when claiming duty repayment for returned goods Manufacturer
Browse 418 other Schedules — structural / supplementary
Customs declarations
Dumping of goods or foreign subsidies causing injury to UK industry
Import duty: notification of liability, payment etc
Excise duty amendments connected with withdrawal from EU
As soon as practicable after receiving a Customs declaration, HMRC...
For the purposes of this Schedule a Customs declaration is...
(1) An HMRC officer may verify a Customs declaration by...
(1) A person who has made a Customs declaration is...
Once a relevant event occurs, the person making the declaration...
Paragraphs 15 and 16 are subject to provision contained in...
(1) Once chargeable goods are declared for a Customs procedure,...
(1) The fact that chargeable goods are declared for one...
(1) Any notification given by HMRC or an HMRC officer...
(1) A person may make a Customs declaration in respect...
(1) HMRC Commissioners may by regulations make provision requiring, in...
The general rule is that a Customs declaration—
(1) In cases specified in a public notice given by...
(1) In cases specified in a public notice given by...
(1) A Customs declaration in respect of any goods—
A public notice given by HMRC Commissioners—
(1) HMRC Commissioners may by regulations make provision disapplying or...
Special Customs procedures
(1) HMRC Commissioners may by regulations make provision entitling a...
HMRC Commissioners may by regulations make provision imposing any other...
A declaration of goods for “an inward processing procedure” in...
(1) HMRC Commissioners may by regulations make provision imposing requirements...
A declaration of goods for “an authorised use procedure” is...
HMRC Commissioners may by regulations make provision imposing any other...
A declaration of goods for “a temporary admission procedure” is...
HMRC Commissioners may by regulations make provision imposing any other...
(1) HMRC Commissioners may by regulations make provision about the...
(1) The provision made by or under this Schedule in...
(1) This paragraph specifies further cases in which particular special...
(1) A declaration of goods for “a storage procedure” is...
(1) Despite the provision made by paragraph 18 or 19,...
(1) HMRC Commissioners may by regulations impose a liability to...
(1) If at any time while a special Customs procedure...
(1) HMRC Commissioners may, in cases where goods (“the imported...
Any directions given by the Treasury or HMRC Commissioners under...
In the case of goods kept in premises approved by...
In the case of goods kept in free zones, each...
(1) A declaration of goods for “a transit procedure” is...
(1) HMRC Commissioners may by regulations make provision imposing any...
(1) Regulations made by HMRC Commissioners may make provision, in...
A declaration of goods for “an inward processing procedure” may...
(1) A declaration of goods for “an inward processing procedure”...
Eligible developing countries
For the purposes of section 10— (a) a country or...
(1) The Secretary of State may by regulations add countries...
(1) For the purposes of this Schedule, goods are “dumped”...
(1) Regulations may make provision about the conduct of a...
(1) In the case of a dumping investigation, an “affirmative...
A dumping or a subsidisation investigation in relation to goods...
(1) This paragraph applies where the TRA makes a provisional...
(1) This paragraph applies where the TRA makes a final...
(1) This paragraph applies to a recommendation by the TRA...
(1) Regulations may make provision authorising the TRA, in specified...
For the purposes of this Schedule, “the margin of dumping”,...
(1) Where the TRA determines to recommend to the Secretary...
(1) Regulations may make provision for or in connection with—...
(1) This paragraph applies if the TRA or the Secretary...
(1) An anti-dumping amount is not applicable to goods if...
(1) Regulations may provide for the TRA to investigate specified...
(1) The Secretary of State may publish a notice of...
(1) For the purposes of this Schedule—
Regulations may make provision for or in connection with—
(1) Where a notice is required to be published or...
(1) In this Schedule— “anti-dumping amount” has the meaning given...
(1) For the purposes of this Schedule, “the amount of...
(1) For the purposes of this Schedule, “injury” to a...
(1) For the purposes of this Schedule, a “UK industry”...
(1) For the purposes of this Schedule, “like goods”, in...
(1) The TRA may investigate— (a) whether goods have been...
(1) For the purposes of this Schedule, goods are imported...
A safeguarding investigation in relation to goods terminates (if it...
(1) This paragraph applies where the TRA makes a provisional...
(1) This paragraph applies where the TRA makes a final...
(1) For the purposes of this Schedule, “serious injury” to...
(1) This paragraph applies if the TRA or the Secretary...
(1) For the purpose of giving effect to arrangements between...
(1) This paragraph applies if— (a) the TRA makes a...
(1) Regulations may provide for the TRA to investigate specified...
Regulations may make provision for or in connection with—
(1) For the purposes of this Schedule, “UK producers” of...
(1) Where a notice is required to be published or...
(1) In this Schedule— “definitive safeguarding amount” has the meaning...
(1) For the purposes of this Schedule, “like goods”, in...
Regulations may make provision about— (a) what constitutes or does...
(1) The TRA may investigate— (a) whether goods have been...
(1) Regulations may make provision about the conduct of a...
(1) In the case of a safeguarding investigation, an “affirmative...
Increase in imports as a result of free trade agreement causing serious injury to UK producers
Application of this Schedule
Paragraph 13 of Schedule 5 (TRA’s recommendations regarding provisional tariff...
TRA’s recommendations about definitive measures
Paragraph 18 of Schedule 5 (TRA’s recommendations regarding tariff rate...
Meaning of “international dispute decision”
No suspension of bilateral safeguarding remedies
Exceptions
No restriction on successive safeguarding remedies
No interaction with anti-dumping remedies and anti-subsidy remedies
Registration
TRA and Secretary of State required to have regard to relevant free trade agreement
Reports and updates by the TRA and Secretary of State
Secretary of State required to publish notice of decision about whether to apply remedy
Secretary of State not required to lay statements before the House of Commons
Interpretation
For the purposes of this Schedule and of Schedule 5...
Meaning of importation in “increased quantities”
Bilateral safeguarding investigation
Initiation of a bilateral safeguarding investigation
Termination of a bilateral safeguarding investigation
TRA’s recommendations about provisional measures
(1) HMRC Commissioners must make regulations about—
HMRC Commissioners may make regulations about the remission of import...
(1) HMRC Commissioners may by regulations make provision—
(1) The general rule is that a notification under paragraph...
(1) HMRC Commissioners must make regulations about the payment of...
(1) HMRC Commissioners must make regulations about the giving of...
(1) In the case of goods declared for a special...
For the purposes of paragraphs 6 to 8 any reference...
Import duty: consequential amendments
(1) Any direct EU legislation, so far as imposing or...
(1) Section 20A (approved wharves) is amended as follows.
In section 133 (general provisions as to claims for drawback),...
In section 134 (drawback and allowance on goods damaged or...
In section 135 (time limit on payment of drawback or...
(1) Section 136 (offences in connection with claims for drawback,...
(1) Section 137 (recovery of duties and calculation of duties,...
(1) Section 141 (forfeiture of ships, etc used in connection...
In section 154 (proof of certain other matters), in subsection...
(1) Section 159 (power to examine and take account of...
In section 160 (power to take samples), in subsection (4)—...
(1) Section 21 (control of movement of aircraft, etc into...
In section 162 (power to enter land for or in...
(1) Section 163 (power to search vehicles or vessels) is...
In section 164 (power to search persons), in subsection (4)—...
In section 166 (agents), after subsection (2) insert—
In section 170 (penalty for fraudulent evasion of duty, etc),...
In section 171 (general provisions as to offences and penalties),...
In section 172 (regulations), in subsection (3), for “section 120”...
(1) Schedule 2A (supplementary provisions relating to the detention of...
The Customs and Excise Duties (General Reliefs) Act 1979 is...
Omit section 1 (reliefs from customs duty for conformity with...
(1) Section 22 (approval of examination stations at customs and...
Omit section 2 (reliefs from customs duty referable to Community...
Omit section 3 (power to exempt particular importations of certain...
Omit section 4 (administration of reliefs under section 1 and...
Omit section 5 (relief from customs duty of certain goods...
In the italic heading before section 7, omit “miscellaneous” and...
(1) Section 7 (power to provide for reliefs from duty...
In section 8 (relief from customs or excise duty on...
In section 9 (relief from customs or excise duty on...
Omit the italic heading before section 10.
In section 11 (relief from excise duty on certain foreign...
(1) Section 22A (examination stations) is amended as follows.
In section 12 (supply of duty-free goods to Her Majesty's...
(1) Section 13 (power to provide, in relation to persons...
(1) Section 13A (reliefs from duties and taxes for persons...
In section 13B (persons to whom section 13A applies), omit...
In section 13C (offence where relieved goods used, etc, in...
Omit section 14 (produce of the sea or continental shelf)...
(1) Section 15 (false statements etc in connection with reliefs...
Omit section 16 (annual reports to Parliament).
(1) Section 17 (orders and regulations) is amended as follows....
The Isle of Man Act 1979 is amended as follows....
In section 23 (control of movement of hovercraft), in subsection...
In section 8 (removal of goods from Isle of Man...
In section 9 (removal of goods from United Kingdom to...
The Finance Act 1994 is amended as follows.
In section 16 (appeals to tribunal), omit subsections (11) and...
In section 17 (interpretation), in subsection (2)—
(1) Schedule 5 (decisions subject to review and appeal) is...
(1) In Schedule 7 to the Terrorism Act 2000 (port...
Part 3 of the Finance Act 2003 (taxes and duties...
(1) Section 24 (introductory) is amended as follows.
In section 25 (penalty for evasion), omit subsection (3).
In section 24 (control of movement of goods by pipe-line),...
(1) Section 26 (penalty for contravention of relevant rule) is...
In section 32 (no prosecution after demand notice for penalty...
In section 38 (admissibility of certain statements and documents), omit...
The Income Tax (Trading and Other Income) Act 2005 is...
In section 54 (trading income: penalties, interest and VAT surcharges),...
In section 869 (general calculation rules, etc: penalties, interest and...
(1) Section 7 of the Borders, Citizenship and Immigration Act...
In section 1303 of the Corporation Tax Act 2009 (general...
(1) CEMA 1979— (a) continues to have effect, for any...
(1) Section 25 (approval of transit sheds) is amended as...
(1) Section 25A (transit sheds) is amended as follows.
(1) Section 26 (power to regulate movements of goods into...
(1) Section 27 (officers' powers of boarding) is amended as...
Provision relevant to the law relating to duties of customs...
(1) Section 28 (officers' powers of access, etc) is amended...
(1) Section 29 (officers' powers of detention of ships, etc)...
(1) Section 30 (control of movement of uncleared goods within...
In section 31 (control of movement of goods to and...
(1) Section 33 (power to inspect aircraft, aerodromes, records, etc)...
(1) Section 34 (power to prevent flight of aircraft) is...
In the italic heading before section 35, for “Inward entry...
(1) Section 35 (report inwards) is amended as follows.
Omit section 37A (initial and supplementary entries).
CEMA 1979 is amended as follows.
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)—
(1) Section 40 (removal of uncleared goods to Queen's warehouse)...
(1) Section 41 (failure to comply with provisions as to...
(1) Section 42 (power to regulate unloading, removal, etc of...
(1) Section 43 (duty on imported goods) is amended as...
In section 44 (exclusion of s. 43(1) for importers etc...
Omit section 45 (deferred payment of customs duty).
(1) Section 1 (interpretation) is amended as follows.
Omit section 46 (goods to be warehoused without payment of...
Omit section 48 (relief from payment of duty of goods...
(1) Section 49 (forfeiture of goods improperly imported) is amended...
(1) Section 50 (penalty for improper importation of goods) is...
In section 51 (special provisions as to proof in Northern...
For the italic heading before section 52 substitute “ Breach...
(1) Section 52 (meaning for this Part of “dutiable or...
(1) Section 53 (entry outwards of goods) is amended as...
(1) Section 2 (application to hovercraft) is amended as follows....
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...
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).
(1) Section 5 (time of importation, exportation, etc) is amended...
(1) Section 59 (restrictions on putting export goods alongside for...
In section 60 (additional restrictions as to certain export goods),...
In section 60A (power to make regulations about stores), in...
(1) Section 61 (supplementary provision relating to stores) is amended...
(1) Section 62 (information, documentation, etc as to export goods)...
(1) Section 63 (entry outwards of exporting ships) is amended...
(1) Section 64 (clearance outwards of ships and aircraft) is...
(1) Section 65 (power to refuse or cancel clearance of...
In section 66 (power to make regulations as to exportation,...
(1) Section 67 (offences in relation to exportation of goods)...
Omit section 9 (general duties of Commissioners in relation to...
In section 68 (offences in relation to exportation of prohibited...
For section 69 substitute— Meaning of “coasting ship” (1) In this Part “coasting ship” means any ship for...
Omit section 70 (coasting trade —exceptional provisions).
(1) Section 74 (offences in connection with carriage of goods...
Omit section 75A (records relating to importation and exportation).
Omit section 75C (records relating to goods subject to certain...
(1) Section 77 (information in relation to goods imported or...
Omit section 77C (information powers relating to goods subject to...
(1) Section 78 (customs and excise control of persons entering...
(1) Section 80 (power to require information or production of...
(1) Section 10 (disclosure by Commissioners of certain information as...
In section 82 (power to haul up revenue vessels, patrol...
(1) Section 85 (penalty for interfering with revenue vessels, etc)...
In section 88 (forfeiture of ship, aircraft or vehicle constructed,...
In section 90 (forfeiture of ship or aircraft unable to...
In section 92 (approval of warehouses), omit subsections (2) to...
In section 93 (regulation of warehouses and warehoused goods), before...
In section 98 (procedure on warehouse ceasing to be approved),...
(1) Section 99 (provisions as to deposit in Queen's warehouse)...
(1) Section 100 (general offences relating to warehouses and warehoused...
In section 112 (power of entry upon premises, etc of...
(1) Section 20 (approval of wharves) is amended as follows....
Omit section 119 (delivery of imported goods on giving of...
Omit section 120 (regulations for determining origin of goods).
(1) Section 121 (power to impose restrictions where duty depends...
Omit section 122 (regulations where customs duty depends on use)....
(1) Section 124 (forfeiture for breach of certain conditions) is...
Omit section 125 (valuation of goods for purpose of ad...
(1) Section 129 (power to remit or repay duty on...
Omit section 130 (power to remit or repay duty on...
(1) Section 131 (enforcement of bond in respect of goods...
VAT amendments connected with withdrawal from EU
The Value Added Tax Act 1994 is amended as follows....
In section 9A (reverse charge on gas, electricity, heat or...
In section 2 of the Diplomatic Privileges Act 1964 (application...
In paragraph 10 of the Schedule to the Commonwealth Secretariat...
(1) The Consular Relations Act 1968 is amended as follows....
In paragraph 19 of Schedule 1 to the International Organisations...
In section 1 of the Diplomatic and other Privileges Act...
In section 13 of the Customs and Excise Duties (General...
In the Finance Act 1994, in Schedule 5 (decisions subject...
In section 8 of the Vehicle Excise and Registration Act...
The Finance Act 2003 is amended as follows.
In section 24 (taxes and duties on importation and exportation:...
Omit sections 10 to 14 (acquisition of goods from member...
In section 26 (penalty for contravention of relevant rule), in...
(1) Paragraph 1 of Schedule 24 to the Finance Act...
The Finance Act 2008 is amended as follows.
(1) Schedule 36 (information and inspection powers) is amended as...
(1) Schedule 41 (penalties: failure to notify and certain VAT...
The Finance Act 2009 is amended as follows.
In section 101 (late payment interest on sums due to...
In section 108 (suspension of penalties during currency of agreement...
(1) Schedule 55 (penalty for failure to make returns etc)...
In paragraph 1 of Schedule 56 (penalty for failure to...
In the italic heading before section 15, omit “from outside...
In paragraph 45 of Schedule 23 to the Finance Act...
In Schedule 18 to the Finance Act 2016 (serial tax...
The Finance (No. 2) Act 2017 is amended as follows....
(1) Section 48 (carrying on a third country goods fulfilment...
In section 49 (requirement for approval), in subsections (1) to...
In section 50 (register of approved persons), in subsection (3),...
In section 51 (regulations relating to approval, registration etc), in...
In section 53 (offence), in subsections (1)(a) and (2)(a), for...
In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for...
In section 55 (penalties), in subsection (1), for “a third...
For section 16 substitute— Application of customs enactments (1) The provision made by or under—
(1) Schedule 13 (third country goods fulfilment businesses: penalty) is...
In Schedule 17 (disclosure of tax avoidance schemes: VAT and...
In consequence of the amendments made by the other provisions...
After that section insert— Postal packets (1) The Commissioners may by regulations impose a liability to...
(1) Section 17 (free zone regulations) is amended as follows....
(1) Section 18 (place and time of acquisition or supply)...
In section 18A (fiscal warehousing), in subsection (4)—
(1) Section 18B (fiscally warehoused goods: relief) is amended as...
In section 18C (warehouses and fiscal warehouses: services), in subsection...
(1) Section 1 (imposition of charge to value added tax)...
(1) Section 18D (removal from warehousing: accountability) is amended as...
In section 18F (sections 18A to 18E: supplementary), in subsection...
Omit section 20 (valuation of acquisitions from other member States)....
(1) Section 21 (value of imported goods) is amended as...
(1) Section 24 (input tax and output tax) is amended...
(1) Section 25 (payment by reference to accounting periods and...
In section 26 (input tax allowable under section 25), in...
In section 27 (goods imported for private purposes), in subsection...
(1) Section 29A (reduced rate) is amended as follows.
(1) Section 30 (zero-rating) is amended as follows.
In section 2 (rate of VAT), in subsection (1)—
(1) Section 31 (exempt supplies and acquisitions) is amended as...
(1) Section 33 (refunds of VAT in certain cases) is...
(1) Section 33A (refunds of VAT to museums and galleries)...
(1) Section 33B (refunds of VAT to Academies) is amended...
(1) Section 33C (refunds of VAT to charities within section...
(1) Section 33E (power to extend refunds of VAT to...
(1) Section 34 (capital goods) is amended as follows.
(1) Section 35 (refund of VAT to persons constructing certain...
Omit section 36A (relief from VAT on acquisition if importation...
(1) Section 37 (relief from VAT on importation of goods)...
Omit section 3A (supplies of electronic, telecommunication and broadcasting services:...
In section 38 (importation of goods by taxable persons)—
In section 39 (repayment of VAT to those in business...
Omit section 39A (applications for forwarding of VAT repayment claims...
Omit section 40 (refunds in relation to new means of...
(1) Section 41 (application to the Crown) is amended as...
(1) Section 41A (supply of goods or services by public...
(1) Section 43 (groups of companies) is amended as follows....
(1) Section 44 (supplies to groups) is amended as follows....
(1) Section 45 (partnerships) is amended as follows.
(1) Section 46 (business carried on in divisions or by...
In Section 5 (meaning of supply: alteration by Treasury order),...
(1) Section 47 (agents etc) is amended as follows.
(1) Section 48 (VAT representatives and security) is amended as...
In section 50A (margin schemes), in subsection (5), omit “,...
In section 52 (trading stamp schemes)— (a) in the opening...
In section 54 (farmers etc), for subsection (8) substitute—
In section 55A (customers to account for tax on supplies...
In section 58 (general provisions relating to the administration and...
After section 58 insert— International VAT arrangements (1) The Commissioners may make regulations imposing obligations on taxable...
(1) Section 62 (incorrect certificates as to zero-rating etc) is...
(1) Section 65 (inaccuracies in EC sales statements or in...
(1) Section 6 (time of supply) is amended as follows....
(1) Section 66 (failure to submit EC sales statement or...
In section 69 (breaches of regulatory provisions), in subsection (1),...
In section 69C (transactions connected with VAT fraud), in subsection...
(1) Section 72 (offences) is amended as follows.
(1) Section 73 (failure to make returns etc) is amended...
In section 74 (interest on VAT recovered or recoverable by...
Omit section 75 (assessments in cases of acquisitions of certain...
(1) Section 76 (assessment of amounts due by way of...
Omit section 76A (section 76: cases involving special accounting schemes)....
(1) Section 77 (assessments: time limits and supplementary assessments) is...
(1) Section 7 (place of supply of goods) is amended...
In section 78A (assessment for interest overpayments), in subsection (7)(a),...
(1) Section 80 (credit for, or repayment of, overstated or...
In section 83 (appeals), in subsection (1)—
In section 84 (further provisions relating to appeals)—
(1) Section 88 (supplies spanning change of rate etc) is...
(1) Section 90 (failure of resolution under Provisional Collection of...
Omit section 92 (taxation under the laws of other member...
Omit section 93 (territories included in references to other member...
Omit section 95 (meaning of “new means of transport”).
(1) Section 96 (other interpretative provisions) is amended as follows....
In section 7A (place of supply of services), for subsection...
In section 99 (refund of VAT to Government of Northern...
(1) Schedule 1 (registration in respect of taxable supplies: UK...
(1) Schedule 1A (registration in respect of taxable supplies: non-UK...
Omit Schedule 2 (registration in respect of supplies from other...
Omit Schedule 3 (registration in respect of acquisitions from other...
In Schedule 3A (registration in respect of disposals of assets...
Omit Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme)....
Omit Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme)....
(1) Schedule 4 (matters to be treated as supply of...
(1) Schedule 4A (place of supply of services: special rules)...
In section 9 (place where supplier or recipient of services...
In Schedule 5A (goods eligible to be fiscally warehoused), for...
(1) Schedule 6 (valuation: special cases) is amended as follows....
Omit Schedule 7 (valuation of acquisitions from other member States:...
In Schedule 7A (charge at reduced rate), in Group 3...
(1) Schedule 8 (zero-rating) is amended as follows.
(1) Schedule 9 (exemptions) is amended as follows.
(1) Schedule 9A (anti-avoidance provisions: groups) is amended as follows....
(1) Schedule 11 (administration, collection and enforcement) is amended as...
In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A,...
(1) If an amendment made by this Part of this...
The Customs and Excise Management Act 1979 is amended as...
The provisions amended by this Schedule continue to have effect—...
In section 101 (excise licences), in subsection (4), after “the...
(1) Section 157 (bonds and security) is amended as follows....
The Hydrocarbon Oil Duties Act 1979 is amended as follows....
(1) Section 13AC (use of rebated kerosene for private pleasure-flying)...
(1) Section 14E (rebated heavy oil and bioblend: private pleasure...
In section 5 of the Tobacco Products Duty Act 1979...
(1) In section 12 of the Finance Act 1994 (assessments...
In Schedule 41 to the Finance Act 2008 (penalties: failure...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Dangerous goods safety advisers (HSE) (opens in a new tab) from HSE Detailed Guidance
- Customs warehousing (GOV.UK) (opens in a new tab) Detailed Guidance
- Customs declarations and representatives (GOV.UK) (opens in a new tab) from HMRC Detailed Guidance
- Import goods into the UK: step by step (opens in a new tab) Detailed Guidance
- Prepare to work out the customs value of your imported goods (opens in a new tab) from HMRC Detailed Guidance
- HMRC Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics (opens in a new tab) Publication
- Register for Trader Support Service (opens in a new tab) Detailed Guidance
- Internal market movements from GB to NI (opens in a new tab) from HMRC Detailed Guidance
- Apply for Inward Processing authorisation (opens in a new tab) from HMRC Detailed Guidance
- Apply for Customs Comprehensive Guarantee (opens in a new tab) from HMRC Detailed Guidance
- ... and 34 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
3 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.