UK Act of Parliament 2018 United Kingdom

Taxation (Cross-border Trade) Act 2018

An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation …

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Prosecution 2 of 57 obligations carry an unlimited fine. 3 carry different penalties and 52 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person7 Trader3 Manufacturer2

Plus 45 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Manufacturer — also bound by 502 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Import duty

10 of 42 sections shown
s.001 Charge to import duty (opens in a new tab) Regulated
  • Pay import duty on goods brought into the UKTrader
s.005 Goods not presented to Customs or Customs declaration not made (opens in a new tab) Regulated
  • Fail to present imported goods or make a customs declarationAny Person
s.006 Person liable to import duty (opens in a new tab) Prosecution
  • Pay import duty on chargeable goodsAny Person

Unlimited fine

s.007 Amount of duty: introduction (opens in a new tab) Regulated
  • Calculate import duty based on the customs tariff and applicable adjustmentsTrader
s.020 Notification and payment of import duty, etc (opens in a new tab) Regulated
  • Comply with HMRC rules for notifying and paying import dutyTrader
s.024 Rulings as to application of customs tariff , valuation method or place of origin (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • HMRC must establish a system for advance customs rulingsStatutory regulator
s.027 Fees for exercise of functions in connection with import duty (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • The Treasury may introduce new fees for customs and import servicesCrown / Minister / Government department
s.028 Requirement to have regard to international obligations (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • HMRC and Treasury must comply with international trade agreementsCrown / Minister / Government department
s.030 General provision for the purposes of import duty (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • The Treasury may create additional import duty regulationsCrown / Minister / Government department
s.030 Duty under section 30A(3): supplementary Regulated
Other duties (1) — Crown / regulator
  • HM Treasury may set specific customs duty rules for Northern Ireland goodsCrown / Minister / Government department
32 other sections in this Part — procedural and definitional
s.002 Chargeable goods (opens in a new tab)
s.003 Obligation to declare goods for a Customs procedure on import (opens in a new tab)
s.004 When liability to import duty incurred (opens in a new tab)
s.008 The customs tariff (opens in a new tab)
s.009 Preferential rates: arrangements with countries or territories outside UK (opens in a new tab)
s.010 Preferential rates given unilaterally (opens in a new tab)
s.011 Quotas (opens in a new tab)
s.012 Tariff suspension (opens in a new tab)
s.013 Dumping of goods, foreign subsidies and increases in imports (opens in a new tab)
s.014 Increases in imports or changes in price of agricultural goods (opens in a new tab)
s.015 International disputes etc (opens in a new tab)
s.016 Value of chargeable goods (opens in a new tab)
s.017 Place of origin of chargeable goods (opens in a new tab)
s.018 Currency (opens in a new tab)
s.019 Reliefs (opens in a new tab)
s.021 Customs agents (opens in a new tab)
s.022 Authorised economic operators (opens in a new tab)
s.023 Approvals and authorisations granted under regulations (opens in a new tab)
s.025 Disclosure of information (opens in a new tab)
s.026 Co-operation with other customs services (opens in a new tab)
s.029 Consequential amendments (opens in a new tab)
s.030 Importation of goods: Northern Ireland
s.030 Duty on potentially imported goods
s.031 Territories forming part of a customs union with UK (opens in a new tab)
s.032 Regulations etc (opens in a new tab)
s.032 Reference documents
s.033 Meaning of “domestic goods” (opens in a new tab)
s.034 Presentation of goods to Customs on import or export (opens in a new tab)
s.035 Exports made in accordance with applicable export provisions (opens in a new tab)
s.036 Outward processing procedure (opens in a new tab)
s.037 Minor definitions (opens in a new tab)
s.038 Table of definitions (opens in a new tab)
Part 2

Export duty

1 of 4 sections shown
s.039 Charge to export duty (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • The Treasury may introduce and set rates for export dutyCrown / Minister / Government department
3 other sections in this Part — procedural and definitional
s.040 Regulations under section 39: supplementary (opens in a new tab)
s.040 Removal to Northern Ireland of at risk goods etc
s.040 Duty under section 40A: supplementary
Part 3

Value added tax

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.041 Abolition of acquisition VAT and extension of import VAT (opens in a new tab)
s.042 EU law relating to VAT (opens in a new tab)
s.043 Other VAT amendments connected with withdrawal from EU (opens in a new tab)
Part 4

Excise duties

1 of 7 sections shown
s.050 Excise duty amendments connected with withdrawal from EU (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • Government must amend excise duty laws following EU withdrawalCrown / Minister / Government department
6 other sections in this Part — procedural and definitional
s.044 Excise duties: postal packets sent from overseas (opens in a new tab)
s.045 General regulation making power for excise duty purposes etc (opens in a new tab)
s.046 Exercise of information powers in connection with excise duty (opens in a new tab)
s.047 EU law relating to excise duty (opens in a new tab)
s.048 Regulations under ss. 44 to 47 (opens in a new tab)
s.049 Sections 44 to 48: interpretation (opens in a new tab)
Part 5

Other provision connected with withdrawal from EU

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.051 Power to make provision in relation to VAT or duties of customs or excise (opens in a new tab)
s.052 Subordinate legislation relating to VAT or duties of customs or excise (opens in a new tab)
s.053 Meaning of “excise duty” (opens in a new tab)
Part 6

Final provisions

0 of 5 sections shown
5 other sections in this Part — procedural and definitional
s.054 Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity (opens in a new tab)
s.055 Single United Kingdom customs territory (opens in a new tab)
s.056 Consequential and transitional provision (opens in a new tab)
s.057 Commencement (opens in a new tab)
s.058 Short title (opens in a new tab)
Schedules

Schedules

45 of 462 shown
s.005 Increase in imports causing serious injury to UK producers (opens in a new tab) Regulated
  • Apply for a safeguarding investigation into import surgesManufacturer
s.sch001 (1) Goods must be presented to Customs on import and... Regulated
  • Present imported goods to Customs and file a declaration within 90 daysAny Person
s.sch001 (1) If HMRC are satisfied that— (a) the goods have... Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify acceptance of customs declarationsCrown / Minister / Government department
s.sch001 (1) This paragraph applies if an HMRC officer considers at... Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify and correct inaccurate Customs declarationsStatutory regulator
s.sch004 (1) This paragraph applies where the TRA proposes to make... Regulated
Other duties (1) — Crown / regulator
  • TRA must notify Secretary of State of proposed final negative determination and delay decision for 21-day reviewStatutory regulator
s.sch004 (1) A recommendation under paragraph 13(3) to require the giving... Regulated
Other duties (1) — Crown / regulator
  • TRA must recommend guarantee requirements during anti-dumping investigationsStatutory regulator
s.sch004 (1) If the TRA makes a recommendation under paragraph 13(3),... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide on TRA's guarantee recommendation and publish noticesCrown / Minister / Government department
s.sch004 (1) Regulations may make provision for, or in connection with,... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must publish and notify if extending a provisional anti-dumping remedyCrown / Minister / Government department
s.sch004 (1) If the TRA makes a recommendation under paragraph 17(3)... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide on TRA anti-dumping/countervailing recommendationCrown / Minister / Government department
s.sch004 (1) This paragraph applies where the Secretary of State rejects... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must publish and notify decision on anti-dumping or countervailing amountsCrown / Minister / Government department
s.sch004 (1) Regulations may make provision for, or in connection with,... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must notify parties of decisions to vary or revoke trade remedy dutiesCrown / Minister / Government department
s.sch004 (1) Regulations may make provision for or in connection with—... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must update traders on trade remedy changes after WTO disputesCrown / Minister / Government department
s.sch004 (1) The Secretary of State may decide to revoke the... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must consult and publish before revoking trade remediesCrown / Minister / Government department
s.sch004 (1) The Secretary of State may request that the TRA... Regulated
Other duties (1) — Crown / regulator
  • TRA must comply with Secretary of State request for advice or investigationStatutory regulator
s.sch004 (1) Regulations may make provision for or in connection with—... Regulated
Other duties (1) — Crown / regulator
  • Notify interested parties and publish notice when suspending an anti-dumping or anti-subsidy remedyCrown / Minister / Government department
s.sch004 (1) The TRA may initiate a dumping or a subsidisation... Regulated
Other duties (1) — Crown / regulator
  • TRA must process anti-dumping/anti-subsidy investigation applications within set timescalesStatutory regulator
s.sch005 (1) This paragraph applies where the TRA— Regulated
Other duties (1) — Crown / regulator
  • TRA must notify the Secretary of State before finalising certain trade remedies determinationsStatutory regulator
s.sch005 (1) This paragraph applies to a recommendation by the TRA... Regulated
Other duties (1) — Crown / regulator
  • TRA must cap provisional safeguarding recommendation at 200 days and ensure proportionalityStatutory regulator
s.sch005 (1) This paragraph applies to a recommendation by the TRA... Regulated
Other duties (1) — Crown / regulator
  • TRA must recommend quota details to protect UK producersStatutory regulator
s.sch005 (1) If the TRA makes a recommendation under paragraph 11(3)(a),... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide whether to accept or reject TRA safeguard recommendationsCrown / Minister / Government department
s.sch005 (1) If the TRA makes a recommendation under paragraph 11(3)(b),... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide on TRA recommendation and take required actionsCrown / Minister / Government department
s.sch005 (1) This paragraph applies to a recommendation by the TRA... Regulated
Other duties (1) — Crown / regulator
  • TRA must limit safeguard remedies to necessary period and amountStatutory regulator
s.sch005 (1) This paragraph applies to a recommendation by the TRA... Regulated
Other duties (1) — Crown / regulator
  • TRA must recommend quotas with progressive tariff reduction for safeguarding goodsStatutory regulator
s.sch005 (1) If the TRA makes a recommendation under paragraph 16(3)(a)... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide on TRA safeguarding recommendations and publish outcomesCrown / Minister / Government department
s.sch005 (1) If the TRA makes a recommendation under paragraph 16(3)(b)... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide on TRA tariff rate quota recommendationsCrown / Minister / Government department
s.sch005 (1) Regulations may make provision for, or in connection with,... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must publish and notify decisions on safeguarding measures and tariff rate quotasCrown / Minister / Government department
s.sch005 (1) Regulations may make provision for or in connection with—... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must notify interested parties of decisions to vary or revoke trade safeguardsCrown / Minister / Government department
s.sch005 (1) The Secretary of State may decide that the application... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State may revoke trade remedies measures in public interestCrown / Minister / Government department
s.sch005 (1) The Secretary of State may request that the TRA... Regulated
Other duties (1) — Crown / regulator
  • TRA must provide advice and reports when the Secretary of State requests themStatutory regulator
s.sch005 (1) Regulations may make provision for or in connection with—... Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must publish notice and notify interested parties when suspending a safeguarding remedyCrown / Minister / Government department
s.sch005 In determining for the purposes of any provision of this... Regulated
Other duties (1) — Crown / regulator
  • TRA must consider guarantees, anti-dumping, and undertakings when determining injury remediesStatutory regulator
s.sch005 (1) The TRA may initiate a safeguarding investigation in relation... Regulated
Other duties (1) — Crown / regulator
  • TRA must decide whether to initiate safeguarding investigations within set timeframesStatutory regulator
s.sch005a TRA’s duty to recommend a definitive measure Regulated
Other duties (1) — Crown / regulator
  • TRA must recommend definitive safeguard measures including suspension of tariff reductionsStatutory regulator
s.sch005a TRA and Secretary of State required to have regard to relevant free trade agreement Regulated
Other duties (1) — Crown / regulator
  • TRA and Secretary of State must have regard to free trade agreements in trade remedy decisionsCrown / Minister / Government department
s.sch005a Provisional affirmative determinations and final affirmative or negative determinations Regulated
Other duties (1) — Crown / regulator
  • TRA must notify Secretary of State of final negative determinationCrown / Minister / Government department
s.sch005a TRA’s duty to recommend provisional measures Regulated
Other duties (1) — Crown / regulator
  • TRA must recommend provisional safeguarding measures or notify Secretary of StateStatutory regulator
s.sch006 A liability of a person to pay import duty may... Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify you before enforcing import dutyStatutory regulator
s.sch006 (1) Any amount due by way of import duty is... Regulated
  • Pay import duty debt on purchased forfeited goodsAny Person
s.sch006 (1) If HMRC consider that a person is liable to... Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify you of any import duty you oweStatutory regulator
s.sch006 In the case of goods declared for the free-circulation procedure,... Regulated
Other duties (1) — Crown / regulator
  • HMRC must allow duty deferral when guarantee is givenStatutory regulator
s.sch007 After section 160 insert— Examination of goods and samples: supplementary... Prosecution
  • Fail to attend customs examination when directed by HMRCAny Person

Fine up to £1,000

s.sch007 After section 35 insert— Obligation to confirm making of Customs... Prosecution
  • Fail to confirm customs declaration for imported goodsAny Person

Fine up to £1,000

s.sch007 Omit section 47 (relief from payment of duty of goods... Regulated
Other duties (1) — Crown / regulator
  • HMRC must no longer provide duty relief for transit/transhipment goodsStatutory regulator
s.sch007 After section 52 insert— Breach of applicable export provisions etc... Prosecution
  • Breach applicable export provisionsAny Person

Unlimited fine

s.sch007 In section 123 (repayment of duty where goods returned or... Regulated
  • Meet export requirements when claiming duty repayment for returned goodsManufacturer
417 other schedules
s.001 Customs declarations (opens in a new tab)
s.004 Dumping of goods or foreign subsidies causing injury to UK industry (opens in a new tab)
s.006 Import duty: notification of liability, payment etc (opens in a new tab)
s.009 Excise duty amendments connected with withdrawal from EU (opens in a new tab)
s.sch001 As soon as practicable after receiving a Customs declaration, HMRC...
s.sch001 For the purposes of this Schedule a Customs declaration is...
s.sch001 (1) An HMRC officer may verify a Customs declaration by...
s.sch001 (1) A person who has made a Customs declaration is...
s.sch001 Once a relevant event occurs, the person making the declaration...
s.sch001 Paragraphs 15 and 16 are subject to provision contained in...
s.sch001 (1) Once chargeable goods are declared for a Customs procedure,...
s.sch001 (1) The fact that chargeable goods are declared for one...
s.sch001 (1) Any notification given by HMRC or an HMRC officer...
s.sch001 (1) A person may make a Customs declaration in respect...
s.sch001 (1) HMRC Commissioners may by regulations make provision requiring, in...
s.sch001 The general rule is that a Customs declaration—
s.sch001 (1) In cases specified in a public notice given by...
s.sch001 (1) In cases specified in a public notice given by...
s.sch001 (1) A Customs declaration in respect of any goods—
s.sch001 A public notice given by HMRC Commissioners—
s.sch001 (1) HMRC Commissioners may by regulations make provision disapplying or...
s.sch002 Special Customs procedures (opens in a new tab)
s.sch002 (1) HMRC Commissioners may by regulations make provision entitling a...
s.sch002 HMRC Commissioners may by regulations make provision imposing any other...
s.sch002 A declaration of goods for “an inward processing procedure” in...
s.sch002 (1) HMRC Commissioners may by regulations make provision imposing requirements...
s.sch002 A declaration of goods for “an authorised use procedure” is...
s.sch002 HMRC Commissioners may by regulations make provision imposing any other...
s.sch002 A declaration of goods for “a temporary admission procedure” is...
s.sch002 HMRC Commissioners may by regulations make provision imposing any other...
s.sch002 (1) HMRC Commissioners may by regulations make provision about the...
s.sch002 (1) The provision made by or under this Schedule in...
s.sch002 (1) This paragraph specifies further cases in which particular special...
s.sch002 (1) A declaration of goods for “a storage procedure” is...
s.sch002 (1) Despite the provision made by paragraph 18 or 19,...
s.sch002 (1) HMRC Commissioners may by regulations impose a liability to...
s.sch002 (1) If at any time while a special Customs procedure...
s.sch002 (1) HMRC Commissioners may, in cases where goods (“the imported...
s.sch002 Any directions given by the Treasury or HMRC Commissioners under...
s.sch002 In the case of goods kept in premises approved by...
s.sch002 In the case of goods kept in free zones, each...
s.sch002 (1) A declaration of goods for “a transit procedure” is...
s.sch002 (1) HMRC Commissioners may by regulations make provision imposing any...
s.sch002 (1) Regulations made by HMRC Commissioners may make provision, in...
s.sch002 A declaration of goods for “an inward processing procedure” may...
s.sch002 (1) A declaration of goods for “an inward processing procedure”...
s.sch003 Eligible developing countries (opens in a new tab)
s.sch003 For the purposes of section 10— (a) a country or...
s.sch003 (1) The Secretary of State may by regulations add countries...
s.sch004 (1) For the purposes of this Schedule, goods are “dumped”...
s.sch004 (1) Regulations may make provision about the conduct of a...
s.sch004 (1) In the case of a dumping investigation, an “affirmative...
s.sch004 A dumping or a subsidisation investigation in relation to goods...
s.sch004 (1) This paragraph applies where the TRA makes a provisional...
s.sch004 (1) This paragraph applies where the TRA makes a final...
s.sch004 (1) This paragraph applies to a recommendation by the TRA...
s.sch004 (1) Regulations may make provision authorising the TRA, in specified...
s.sch004 For the purposes of this Schedule, “the margin of dumping”,...
s.sch004 (1) Where the TRA determines to recommend to the Secretary...
s.sch004 (1) Regulations may make provision for or in connection with—...
s.sch004 (1) This paragraph applies if the TRA or the Secretary...
s.sch004 (1) An anti-dumping amount is not applicable to goods if...
s.sch004 (1) Regulations may provide for the TRA to investigate specified...
s.sch004 (1) The Secretary of State may publish a notice of...
s.sch004 (1) For the purposes of this Schedule—
s.sch004 Regulations may make provision for or in connection with—
s.sch004 (1) Where a notice is required to be published or...
s.sch004 (1) In this Schedule— “anti-dumping amount” has the meaning given...
s.sch004 (1) For the purposes of this Schedule, “the amount of...
s.sch004 (1) For the purposes of this Schedule, “injury” to a...
s.sch004 (1) For the purposes of this Schedule, a “UK industry”...
s.sch004 (1) For the purposes of this Schedule, “like goods”, in...
s.sch004 (1) The TRA may investigate— (a) whether goods have been...
s.sch005 (1) For the purposes of this Schedule, goods are imported...
s.sch005 A safeguarding investigation in relation to goods terminates (if it...
s.sch005 (1) This paragraph applies where the TRA makes a provisional...
s.sch005 (1) This paragraph applies where the TRA makes a final...
s.sch005 (1) For the purposes of this Schedule, “serious injury” to...
s.sch005 (1) This paragraph applies if the TRA or the Secretary...
s.sch005 (1) For the purpose of giving effect to arrangements between...
s.sch005 (1) This paragraph applies if— (a) the TRA makes a...
s.sch005 (1) Regulations may provide for the TRA to investigate specified...
s.sch005 Regulations may make provision for or in connection with—
s.sch005 (1) For the purposes of this Schedule, “UK producers” of...
s.sch005 (1) Where a notice is required to be published or...
s.sch005 (1) In this Schedule— “definitive safeguarding amount” has the meaning...
s.sch005 (1) For the purposes of this Schedule, “like goods”, in...
s.sch005 Regulations may make provision about— (a) what constitutes or does...
s.sch005 (1) The TRA may investigate— (a) whether goods have been...
s.sch005 (1) Regulations may make provision about the conduct of a...
s.sch005 (1) In the case of a safeguarding investigation, an “affirmative...
s.sch005a Increase in imports as a result of free trade agreement causing serious injury to UK producers
s.sch005a Application of this Schedule
s.sch005a Paragraph 13 of Schedule 5 (TRA’s recommendations regarding provisional tariff...
s.sch005a TRA’s recommendations about definitive measures
s.sch005a Paragraph 18 of Schedule 5 (TRA’s recommendations regarding tariff rate...
s.sch005a Meaning of “international dispute decision”
s.sch005a No suspension of bilateral safeguarding remedies
s.sch005a Exceptions
s.sch005a No restriction on successive safeguarding remedies
s.sch005a No interaction with anti-dumping remedies and anti-subsidy remedies
s.sch005a Registration
s.sch005a Reports and updates by the TRA and Secretary of State
s.sch005a Secretary of State required to publish notice of decision about whether to apply remedy
s.sch005a Secretary of State not required to lay statements before the House of Commons
s.sch005a Interpretation
s.sch005a For the purposes of this Schedule and of Schedule 5...
s.sch005a Meaning of importation in “increased quantities”
s.sch005a Bilateral safeguarding investigation
s.sch005a Initiation of a bilateral safeguarding investigation
s.sch005a Termination of a bilateral safeguarding investigation
s.sch005a TRA’s recommendations about provisional measures
s.sch006 (1) HMRC Commissioners must make regulations about—
s.sch006 HMRC Commissioners may make regulations about the remission of import...
s.sch006 (1) HMRC Commissioners may by regulations make provision—
s.sch006 (1) The general rule is that a notification under paragraph...
s.sch006 (1) HMRC Commissioners must make regulations about the payment of...
s.sch006 (1) HMRC Commissioners must make regulations about the giving of...
s.sch006 (1) In the case of goods declared for a special...
s.sch006 For the purposes of paragraphs 6 to 8 any reference...
s.sch007 Import duty: consequential amendments (opens in a new tab)
s.sch007 (1) Any direct EU legislation, so far as imposing or...
s.sch007 (1) Section 20A (approved wharves) is amended as follows.
s.sch007 In section 133 (general provisions as to claims for drawback),...
s.sch007 In section 134 (drawback and allowance on goods damaged or...
s.sch007 In section 135 (time limit on payment of drawback or...
s.sch007 (1) Section 136 (offences in connection with claims for drawback,...
s.sch007 (1) Section 137 (recovery of duties and calculation of duties,...
s.sch007 (1) Section 141 (forfeiture of ships, etc used in connection...
s.sch007 In section 154 (proof of certain other matters), in subsection...
s.sch007 (1) Section 159 (power to examine and take account of...
s.sch007 In section 160 (power to take samples), in subsection (4)—...
s.sch007 (1) Section 21 (control of movement of aircraft, etc into...
s.sch007 In section 162 (power to enter land for or in...
s.sch007 (1) Section 163 (power to search vehicles or vessels) is...
s.sch007 In section 164 (power to search persons), in subsection (4)—...
s.sch007 In section 166 (agents), after subsection (2) insert—
s.sch007 In section 170 (penalty for fraudulent evasion of duty, etc),...
s.sch007 In section 171 (general provisions as to offences and penalties),...
s.sch007 In section 172 (regulations), in subsection (3), for “section 120”...
s.sch007 (1) Schedule 2A (supplementary provisions relating to the detention of...
s.sch007 The Customs and Excise Duties (General Reliefs) Act 1979 is...
s.sch007 Omit section 1 (reliefs from customs duty for conformity with...
s.sch007 (1) Section 22 (approval of examination stations at customs and...
s.sch007 Omit section 2 (reliefs from customs duty referable to Community...
s.sch007 Omit section 3 (power to exempt particular importations of certain...
s.sch007 Omit section 4 (administration of reliefs under section 1 and...
s.sch007 Omit section 5 (relief from customs duty of certain goods...
s.sch007 In the italic heading before section 7, omit “miscellaneous” and...
s.sch007 (1) Section 7 (power to provide for reliefs from duty...
s.sch007 In section 8 (relief from customs or excise duty on...
s.sch007 In section 9 (relief from customs or excise duty on...
s.sch007 Omit the italic heading before section 10.
s.sch007 In section 11 (relief from excise duty on certain foreign...
s.sch007 (1) Section 22A (examination stations) is amended as follows.
s.sch007 In section 12 (supply of duty-free goods to Her Majesty's...
s.sch007 (1) Section 13 (power to provide, in relation to persons...
s.sch007 (1) Section 13A (reliefs from duties and taxes for persons...
s.sch007 In section 13B (persons to whom section 13A applies), omit...
s.sch007 In section 13C (offence where relieved goods used, etc, in...
s.sch007 Omit section 14 (produce of the sea or continental shelf)...
s.sch007 (1) Section 15 (false statements etc in connection with reliefs...
s.sch007 Omit section 16 (annual reports to Parliament).
s.sch007 (1) Section 17 (orders and regulations) is amended as follows....
s.sch007 The Isle of Man Act 1979 is amended as follows....
s.sch007 In section 23 (control of movement of hovercraft), in subsection...
s.sch007 In section 8 (removal of goods from Isle of Man...
s.sch007 In section 9 (removal of goods from United Kingdom to...
s.sch007 The Finance Act 1994 is amended as follows.
s.sch007 In section 16 (appeals to tribunal), omit subsections (11) and...
s.sch007 In section 17 (interpretation), in subsection (2)—
s.sch007 (1) Schedule 5 (decisions subject to review and appeal) is...
s.sch007 (1) In Schedule 7 to the Terrorism Act 2000 (port...
s.sch007 Part 3 of the Finance Act 2003 (taxes and duties...
s.sch007 (1) Section 24 (introductory) is amended as follows.
s.sch007 In section 25 (penalty for evasion), omit subsection (3).
s.sch007 In section 24 (control of movement of goods by pipe-line),...
s.sch007 (1) Section 26 (penalty for contravention of relevant rule) is...
s.sch007 In section 32 (no prosecution after demand notice for penalty...
s.sch007 In section 38 (admissibility of certain statements and documents), omit...
s.sch007 The Income Tax (Trading and Other Income) Act 2005 is...
s.sch007 In section 54 (trading income: penalties, interest and VAT surcharges),...
s.sch007 In section 869 (general calculation rules, etc: penalties, interest and...
s.sch007 (1) Section 7 of the Borders, Citizenship and Immigration Act...
s.sch007 In section 1303 of the Corporation Tax Act 2009 (general...
s.sch007 (1) CEMA 1979— (a) continues to have effect, for any...
s.sch007 (1) Section 25 (approval of transit sheds) is amended as...
s.sch007 (1) Section 25A (transit sheds) is amended as follows.
s.sch007 (1) Section 26 (power to regulate movements of goods into...
s.sch007 (1) Section 27 (officers' powers of boarding) is amended as...
s.sch007 Provision relevant to the law relating to duties of customs...
s.sch007 (1) Section 28 (officers' powers of access, etc) is amended...
s.sch007 (1) Section 29 (officers' powers of detention of ships, etc)...
s.sch007 (1) Section 30 (control of movement of uncleared goods within...
s.sch007 In section 31 (control of movement of goods to and...
s.sch007 (1) Section 33 (power to inspect aircraft, aerodromes, records, etc)...
s.sch007 (1) Section 34 (power to prevent flight of aircraft) is...
s.sch007 In the italic heading before section 35, for “Inward entry...
s.sch007 (1) Section 35 (report inwards) is amended as follows.
s.sch007 Omit section 37A (initial and supplementary entries).
s.sch007 CEMA 1979 is amended as follows.
s.sch007 Omit section 37B (postponed entry).
s.sch007 Omit section 37C (provisions supplementary to ss. 37A and 37B)....
s.sch007 Omit section 38B (correction and cancellation of entry).
s.sch007 In section 39 (entry of surplus stores)—
s.sch007 (1) Section 40 (removal of uncleared goods to Queen's warehouse)...
s.sch007 (1) Section 41 (failure to comply with provisions as to...
s.sch007 (1) Section 42 (power to regulate unloading, removal, etc of...
s.sch007 (1) Section 43 (duty on imported goods) is amended as...
s.sch007 In section 44 (exclusion of s. 43(1) for importers etc...
s.sch007 Omit section 45 (deferred payment of customs duty).
s.sch007 (1) Section 1 (interpretation) is amended as follows.
s.sch007 Omit section 46 (goods to be warehoused without payment of...
s.sch007 Omit section 48 (relief from payment of duty of goods...
s.sch007 (1) Section 49 (forfeiture of goods improperly imported) is amended...
s.sch007 (1) Section 50 (penalty for improper importation of goods) is...
s.sch007 In section 51 (special provisions as to proof in Northern...
s.sch007 For the italic heading before section 52 substitute “ Breach...
s.sch007 (1) Section 52 (meaning for this Part of “dutiable or...
s.sch007 (1) Section 53 (entry outwards of goods) is amended as...
s.sch007 (1) Section 2 (application to hovercraft) is amended as follows....
s.sch007 Omit section 54 (acceptance of incomplete entry).
s.sch007 Omit section 55 (correction and cancellation of entry).
s.sch007 Omit section 56 (failure to export).
s.sch007 Omit section 57 (delivery of entry by owner of exporting...
s.sch007 Omit section 58 (simplified clearance procedure).
s.sch007 Omit section 58A (local export control).
s.sch007 Omit section 58B (provisions supplementary to ss 58 and 58A)....
s.sch007 Omit section 58C (pipe-lines and export of ships and aircraft)....
s.sch007 Omit section 58D (operative date for Community purposes).
s.sch007 Omit section 58E (authentication of Community customs documents).
s.sch007 (1) Section 5 (time of importation, exportation, etc) is amended...
s.sch007 (1) Section 59 (restrictions on putting export goods alongside for...
s.sch007 In section 60 (additional restrictions as to certain export goods),...
s.sch007 In section 60A (power to make regulations about stores), in...
s.sch007 (1) Section 61 (supplementary provision relating to stores) is amended...
s.sch007 (1) Section 62 (information, documentation, etc as to export goods)...
s.sch007 (1) Section 63 (entry outwards of exporting ships) is amended...
s.sch007 (1) Section 64 (clearance outwards of ships and aircraft) is...
s.sch007 (1) Section 65 (power to refuse or cancel clearance of...
s.sch007 In section 66 (power to make regulations as to exportation,...
s.sch007 (1) Section 67 (offences in relation to exportation of goods)...
s.sch007 Omit section 9 (general duties of Commissioners in relation to...
s.sch007 In section 68 (offences in relation to exportation of prohibited...
s.sch007 For section 69 substitute— Meaning of “coasting ship” (1) In this Part “coasting ship” means any ship for...
s.sch007 Omit section 70 (coasting trade —exceptional provisions).
s.sch007 (1) Section 74 (offences in connection with carriage of goods...
s.sch007 Omit section 75A (records relating to importation and exportation).
s.sch007 Omit section 75C (records relating to goods subject to certain...
s.sch007 (1) Section 77 (information in relation to goods imported or...
s.sch007 Omit section 77C (information powers relating to goods subject to...
s.sch007 (1) Section 78 (customs and excise control of persons entering...
s.sch007 (1) Section 80 (power to require information or production of...
s.sch007 (1) Section 10 (disclosure by Commissioners of certain information as...
s.sch007 In section 82 (power to haul up revenue vessels, patrol...
s.sch007 (1) Section 85 (penalty for interfering with revenue vessels, etc)...
s.sch007 In section 88 (forfeiture of ship, aircraft or vehicle constructed,...
s.sch007 In section 90 (forfeiture of ship or aircraft unable to...
s.sch007 In section 92 (approval of warehouses), omit subsections (2) to...
s.sch007 In section 93 (regulation of warehouses and warehoused goods), before...
s.sch007 In section 98 (procedure on warehouse ceasing to be approved),...
s.sch007 (1) Section 99 (provisions as to deposit in Queen's warehouse)...
s.sch007 (1) Section 100 (general offences relating to warehouses and warehoused...
s.sch007 In section 112 (power of entry upon premises, etc of...
s.sch007 (1) Section 20 (approval of wharves) is amended as follows....
s.sch007 Omit section 119 (delivery of imported goods on giving of...
s.sch007 Omit section 120 (regulations for determining origin of goods).
s.sch007 (1) Section 121 (power to impose restrictions where duty depends...
s.sch007 Omit section 122 (regulations where customs duty depends on use)....
s.sch007 (1) Section 124 (forfeiture for breach of certain conditions) is...
s.sch007 Omit section 125 (valuation of goods for purpose of ad...
s.sch007 (1) Section 129 (power to remit or repay duty on...
s.sch007 Omit section 130 (power to remit or repay duty on...
s.sch007 (1) Section 131 (enforcement of bond in respect of goods...
s.sch008 VAT amendments connected with withdrawal from EU (opens in a new tab)
s.sch008 The Value Added Tax Act 1994 is amended as follows....
s.sch008 In section 9A (reverse charge on gas, electricity, heat or...
s.sch008 In section 2 of the Diplomatic Privileges Act 1964 (application...
s.sch008 In paragraph 10 of the Schedule to the Commonwealth Secretariat...
s.sch008 (1) The Consular Relations Act 1968 is amended as follows....
s.sch008 In paragraph 19 of Schedule 1 to the International Organisations...
s.sch008 In section 1 of the Diplomatic and other Privileges Act...
s.sch008 In section 13 of the Customs and Excise Duties (General...
s.sch008 In the Finance Act 1994, in Schedule 5 (decisions subject...
s.sch008 In section 8 of the Vehicle Excise and Registration Act...
s.sch008 The Finance Act 2003 is amended as follows.
s.sch008 In section 24 (taxes and duties on importation and exportation:...
s.sch008 Omit sections 10 to 14 (acquisition of goods from member...
s.sch008 In section 26 (penalty for contravention of relevant rule), in...
s.sch008 (1) Paragraph 1 of Schedule 24 to the Finance Act...
s.sch008 The Finance Act 2008 is amended as follows.
s.sch008 (1) Schedule 36 (information and inspection powers) is amended as...
s.sch008 (1) Schedule 41 (penalties: failure to notify and certain VAT...
s.sch008 The Finance Act 2009 is amended as follows.
s.sch008 In section 101 (late payment interest on sums due to...
s.sch008 In section 108 (suspension of penalties during currency of agreement...
s.sch008 (1) Schedule 55 (penalty for failure to make returns etc)...
s.sch008 In paragraph 1 of Schedule 56 (penalty for failure to...
s.sch008 In the italic heading before section 15, omit “from outside...
s.sch008 In paragraph 45 of Schedule 23 to the Finance Act...
s.sch008 In Schedule 18 to the Finance Act 2016 (serial tax...
s.sch008 The Finance (No. 2) Act 2017 is amended as follows....
s.sch008 (1) Section 48 (carrying on a third country goods fulfilment...
s.sch008 In section 49 (requirement for approval), in subsections (1) to...
s.sch008 In section 50 (register of approved persons), in subsection (3),...
s.sch008 In section 51 (regulations relating to approval, registration etc), in...
s.sch008 In section 53 (offence), in subsections (1)(a) and (2)(a), for...
s.sch008 In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for...
s.sch008 In section 55 (penalties), in subsection (1), for “a third...
s.sch008 For section 16 substitute— Application of customs enactments (1) The provision made by or under—
s.sch008 (1) Schedule 13 (third country goods fulfilment businesses: penalty) is...
s.sch008 In Schedule 17 (disclosure of tax avoidance schemes: VAT and...
s.sch008 In consequence of the amendments made by the other provisions...
s.sch008 After that section insert— Postal packets (1) The Commissioners may by regulations impose a liability to...
s.sch008 (1) Section 17 (free zone regulations) is amended as follows....
s.sch008 (1) Section 18 (place and time of acquisition or supply)...
s.sch008 In section 18A (fiscal warehousing), in subsection (4)—
s.sch008 (1) Section 18B (fiscally warehoused goods: relief) is amended as...
s.sch008 In section 18C (warehouses and fiscal warehouses: services), in subsection...
s.sch008 (1) Section 1 (imposition of charge to value added tax)...
s.sch008 (1) Section 18D (removal from warehousing: accountability) is amended as...
s.sch008 In section 18F (sections 18A to 18E: supplementary), in subsection...
s.sch008 Omit section 20 (valuation of acquisitions from other member States)....
s.sch008 (1) Section 21 (value of imported goods) is amended as...
s.sch008 (1) Section 24 (input tax and output tax) is amended...
s.sch008 (1) Section 25 (payment by reference to accounting periods and...
s.sch008 In section 26 (input tax allowable under section 25), in...
s.sch008 In section 27 (goods imported for private purposes), in subsection...
s.sch008 (1) Section 29A (reduced rate) is amended as follows.
s.sch008 (1) Section 30 (zero-rating) is amended as follows.
s.sch008 In section 2 (rate of VAT), in subsection (1)—
s.sch008 (1) Section 31 (exempt supplies and acquisitions) is amended as...
s.sch008 (1) Section 33 (refunds of VAT in certain cases) is...
s.sch008 (1) Section 33A (refunds of VAT to museums and galleries)...
s.sch008 (1) Section 33B (refunds of VAT to Academies) is amended...
s.sch008 (1) Section 33C (refunds of VAT to charities within section...
s.sch008 (1) Section 33E (power to extend refunds of VAT to...
s.sch008 (1) Section 34 (capital goods) is amended as follows.
s.sch008 (1) Section 35 (refund of VAT to persons constructing certain...
s.sch008 Omit section 36A (relief from VAT on acquisition if importation...
s.sch008 (1) Section 37 (relief from VAT on importation of goods)...
s.sch008 Omit section 3A (supplies of electronic, telecommunication and broadcasting services:...
s.sch008 In section 38 (importation of goods by taxable persons)—
s.sch008 In section 39 (repayment of VAT to those in business...
s.sch008 Omit section 39A (applications for forwarding of VAT repayment claims...
s.sch008 Omit section 40 (refunds in relation to new means of...
s.sch008 (1) Section 41 (application to the Crown) is amended as...
s.sch008 (1) Section 41A (supply of goods or services by public...
s.sch008 (1) Section 43 (groups of companies) is amended as follows....
s.sch008 (1) Section 44 (supplies to groups) is amended as follows....
s.sch008 (1) Section 45 (partnerships) is amended as follows.
s.sch008 (1) Section 46 (business carried on in divisions or by...
s.sch008 In Section 5 (meaning of supply: alteration by Treasury order),...
s.sch008 (1) Section 47 (agents etc) is amended as follows.
s.sch008 (1) Section 48 (VAT representatives and security) is amended as...
s.sch008 In section 50A (margin schemes), in subsection (5), omit “,...
s.sch008 In section 52 (trading stamp schemes)— (a) in the opening...
s.sch008 In section 54 (farmers etc), for subsection (8) substitute—
s.sch008 In section 55A (customers to account for tax on supplies...
s.sch008 In section 58 (general provisions relating to the administration and...
s.sch008 After section 58 insert— International VAT arrangements (1) The Commissioners may make regulations imposing obligations on taxable...
s.sch008 (1) Section 62 (incorrect certificates as to zero-rating etc) is...
s.sch008 (1) Section 65 (inaccuracies in EC sales statements or in...
s.sch008 (1) Section 6 (time of supply) is amended as follows....
s.sch008 (1) Section 66 (failure to submit EC sales statement or...
s.sch008 In section 69 (breaches of regulatory provisions), in subsection (1),...
s.sch008 In section 69C (transactions connected with VAT fraud), in subsection...
s.sch008 (1) Section 72 (offences) is amended as follows.
s.sch008 (1) Section 73 (failure to make returns etc) is amended...
s.sch008 In section 74 (interest on VAT recovered or recoverable by...
s.sch008 Omit section 75 (assessments in cases of acquisitions of certain...
s.sch008 (1) Section 76 (assessment of amounts due by way of...
s.sch008 Omit section 76A (section 76: cases involving special accounting schemes)....
s.sch008 (1) Section 77 (assessments: time limits and supplementary assessments) is...
s.sch008 (1) Section 7 (place of supply of goods) is amended...
s.sch008 In section 78A (assessment for interest overpayments), in subsection (7)(a),...
s.sch008 (1) Section 80 (credit for, or repayment of, overstated or...
s.sch008 In section 83 (appeals), in subsection (1)—
s.sch008 In section 84 (further provisions relating to appeals)—
s.sch008 (1) Section 88 (supplies spanning change of rate etc) is...
s.sch008 (1) Section 90 (failure of resolution under Provisional Collection of...
s.sch008 Omit section 92 (taxation under the laws of other member...
s.sch008 Omit section 93 (territories included in references to other member...
s.sch008 Omit section 95 (meaning of “new means of transport”).
s.sch008 (1) Section 96 (other interpretative provisions) is amended as follows....
s.sch008 In section 7A (place of supply of services), for subsection...
s.sch008 In section 99 (refund of VAT to Government of Northern...
s.sch008 (1) Schedule 1 (registration in respect of taxable supplies: UK...
s.sch008 (1) Schedule 1A (registration in respect of taxable supplies: non-UK...
s.sch008 Omit Schedule 2 (registration in respect of supplies from other...
s.sch008 Omit Schedule 3 (registration in respect of acquisitions from other...
s.sch008 In Schedule 3A (registration in respect of disposals of assets...
s.sch008 Omit Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme)....
s.sch008 Omit Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme)....
s.sch008 (1) Schedule 4 (matters to be treated as supply of...
s.sch008 (1) Schedule 4A (place of supply of services: special rules)...
s.sch008 In section 9 (place where supplier or recipient of services...
s.sch008 In Schedule 5A (goods eligible to be fiscally warehoused), for...
s.sch008 (1) Schedule 6 (valuation: special cases) is amended as follows....
s.sch008 Omit Schedule 7 (valuation of acquisitions from other member States:...
s.sch008 In Schedule 7A (charge at reduced rate), in Group 3...
s.sch008 (1) Schedule 8 (zero-rating) is amended as follows.
s.sch008 (1) Schedule 9 (exemptions) is amended as follows.
s.sch008 (1) Schedule 9A (anti-avoidance provisions: groups) is amended as follows....
s.sch008 (1) Schedule 11 (administration, collection and enforcement) is amended as...
s.sch008 In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A,...
s.sch008 (1) If an amendment made by this Part of this...
s.sch009 The Customs and Excise Management Act 1979 is amended as...
s.sch009 The provisions amended by this Schedule continue to have effect—...
s.sch009 In section 101 (excise licences), in subsection (4), after “the...
s.sch009 (1) Section 157 (bonds and security) is amended as follows....
s.sch009 The Hydrocarbon Oil Duties Act 1979 is amended as follows....
s.sch009 (1) Section 13AC (use of rebated kerosene for private pleasure-flying)...
s.sch009 (1) Section 14E (rebated heavy oil and bioblend: private pleasure...
s.sch009 In section 5 of the Tobacco Products Duty Act 1979...
s.sch009 (1) In section 12 of the Finance Act 1994 (assessments...
s.sch009 In Schedule 41 to the Finance Act 2008 (penalties: failure...

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Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.