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.

Traders also bound by 219 other Acts (top 5 shown)

Value Added Tax Regulations 1995 1995 952 duties
TULRCA 1992 1992 39 duties
Companies Act 2006 2006 39 duties
Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties

Any Person also bound by 749 other Acts (top 5 shown)

Human Medicines Regulations 2012 2012 110 duties
Licensing Act 2003 2003 105 duties
Merchant Shipping Act 1995 1995 97 duties
Road Traffic Act 1988 1988 95 duties
Air Navigation Order 2016 2016 86 duties

Manufacturers also bound by 82 other Acts (top 5 shown)

Toys (Safety) Regulations 2011 2011 27 duties
Radio Equipment Regulations 2017 2017 25 duties
Medical Devices Regulations 2002 2002 23 duties
Lifts Regulations 2016 2016 22 duties
Electromagnetic Compatibility Regulations 2016 2016 21 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

s.001

Charge to import duty

Pay import duty on goods brought into the UK Trader

s.005

Goods not presented to Customs or Customs declaration not made

Fail to present imported goods or make a customs declaration Any Person

s.006

Person liable to import duty

Unlimited fine

Pay import duty on chargeable goods Any Person

s.007

Amount of duty: introduction

Calculate import duty based on the customs tariff and applicable adjustments Trader

s.020

Notification and payment of import duty, etc

Comply with HMRC rules for notifying and paying import duty Trader

s.024

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

s.027

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

s.028

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

s.030

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

s.030

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

s.002

Chargeable goods

s.003

Obligation to declare goods for a Customs procedure on import

s.004

When liability to import duty incurred

s.008

The customs tariff

s.009

Preferential rates: arrangements with countries or territories outside UK

s.010

Preferential rates given unilaterally

s.011

Quotas

s.012

Tariff suspension

s.013

Dumping of goods, foreign subsidies and increases in imports

s.014

Increases in imports or changes in price of agricultural goods

s.015

International disputes etc

s.016

Value of chargeable goods

s.017

Place of origin of chargeable goods

s.018

Currency

s.019

Reliefs

s.021

Customs agents

s.022

Authorised economic operators

s.023

Approvals and authorisations granted under regulations

s.025

Disclosure of information

s.026

Co-operation with other customs services

s.029

Consequential amendments

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

s.032

Regulations etc

s.032

Reference documents

s.033

Meaning of “domestic goods”

s.034

Presentation of goods to Customs on import or export

s.035

Exports made in accordance with applicable export provisions

s.036

Outward processing procedure

s.037

Minor definitions

s.038

Table of definitions

Part 2 — Export duty

s.039

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

s.040

Regulations under section 39: supplementary

s.040

Removal to Northern Ireland of at risk goods etc

s.040

Duty under section 40A: supplementary

Part 3 — Value added tax

Browse 3 other sections in this Part — procedural / definitional / commencement

s.041

Abolition of acquisition VAT and extension of import VAT

s.042

EU law relating to VAT

s.043

Other VAT amendments connected with withdrawal from EU

Part 4 — Excise duties

s.050

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

s.044

Excise duties: postal packets sent from overseas

s.045

General regulation making power for excise duty purposes etc

s.046

Exercise of information powers in connection with excise duty

s.047

EU law relating to excise duty

s.048

Regulations under ss. 44 to 47

s.049

Sections 44 to 48: interpretation

Part 5 — Other provision connected with withdrawal from EU

Browse 3 other sections in this Part — procedural / definitional / commencement

s.051

Power to make provision in relation to VAT or duties of customs or excise

s.052

Subordinate legislation relating to VAT or duties of customs or excise

s.053

Meaning of “excise duty”

Part 6 — Final provisions

Browse 5 other sections in this Part — procedural / definitional / commencement

s.054

Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity

s.055

Single United Kingdom customs territory

s.056

Consequential and transitional provision

s.057

Commencement

s.058

Short title

Schedules

s.005

Increase in imports causing serious injury to UK producers

Apply for a safeguarding investigation into import surges Manufacturer

Browse 9 other Schedules — structural / supplementary

s.001

Customs declarations

s.004

Dumping of goods or foreign subsidies causing injury to UK industry

s.006

Import duty: notification of liability, payment etc

s.009

Excise duty amendments connected with withdrawal from EU

s.sch002

Special Customs procedures

s.sch003

Eligible developing countries

s.sch005a

Increase in imports as a result of free trade agreement causing serious injury to UK producers

s.sch007

Import duty: consequential amendments

s.sch008

VAT amendments connected with withdrawal from EU

Read the full Act on legislation.gov.uk

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) 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) 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) Detailed Guidance
Apply for Inward Processing authorisation (opens in a new tab) Detailed Guidance
Apply for Customs Comprehensive Guarantee (opens in a new tab) Detailed Guidance
... and 34 more

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

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.

Secondary legislation (3)

Explore more

Browse legislation

Find other UK business legislation with related guidance.

Regulators

Learn more about the bodies that enforce this legislation.