| Guvnor

Made under: Taxation (Cross-border Trade) Act 2018
Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader10 Any Person8 Applicant7

Plus 9 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.

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Applicant — also bound by 307 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

What it requires

Regulations 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

Introduction

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.001 Citation, commencement and interpretation

s.002 Notices and notifications

Part 2

Importation of goods and goods potentially for export

29 of 61 sections shown

s.007 Amount of section 30A(3) duty for certain steel products Regulated

Pay reduced duty on specific steel imports into Northern IrelandTrader

s.007 Amount of section 30A(3) duty for certain steel products before 3 March 2021 Regulated

Claim lower duty rates for specific steel imports into Northern IrelandAny Person

s.009 Relief from section 30A duty Regulated

Apply for tax relief on goods moved into Northern IrelandTrader

s.013 Amount of section 40A(1) duty for certain steel products Regulated

Apply UK steel safeguard rates when moving specific steel products to NITrader

s.013 Amount of section 40A(1) duty for certain domestic steel products Regulated

Claim a duty exemption for certain UK steel products moved to Northern IrelandAny Person

s.013 Amount of section 40A(1) duty for certain steel products before 3 March 2021 Regulated

Claim duty relief for specific steel products moved to Northern IrelandAny Person

s.016 Relief from section 40A duty Regulated

Claim duty relief for goods moved into Northern IrelandApplicant

s.016 Information and evidence in relation to claims Regulated

Provide required evidence and declarations when claiming customs reliefAny Person

s.016 Granting claims for relief Regulated

Other duties (1) — Crown / regulator

HMRC must grant customs duty relief if you meet eligibility criteriaStatutory regulator

s.016 Notifications further to a claim for relief Regulated

Other duties (1) — Crown / regulator

HMRC must notify you of the outcome of your duty relief claimStatutory regulator

s.016 Repayment of duty Regulated

Other duties (1) — Crown / regulator

HMRC must repay overpaid customs duty plus interest within 30 working daysStatutory regulator

s.016 Notification of limit breach or error Regulated

Notify HMRC of errors or eligibility breaches in customs relief claimsApplicant

s.016 Rectification of errors in claim for relief Regulated

Other duties (1) — Crown / regulator

HMRC must correct errors in claims for reliefStatutory regulator

s.016 Liability to duty due to error Regulated

Pay unpaid customs duty resulting from relief errorsApplicant

s.016 Liability to duty on limit breach Regulated

Pay duty and interest if your relief claim breach is discoveredApplicant

s.016 Recovery of duty Regulated

Other duties (1) — Crown / regulator

HMRC power to recover unpaid customs duty in Northern IrelandStatutory regulator

s.016 Agents’ liability Regulated

Ensure relief agent authority and disclosure to avoid liability for dutyTrader

s.016 Record keeping Regulated

Maintain and preserve records for customs duty relief claimsApplicant

s.016 Provision of information by undertaking lead Regulated

Provide information to HMRC as a lead business for state aidTrader

s.016 Making a claim Regulated

Submit claims for repayment or remission of customs duty correctlyAny Person

s.016 Claim for remission where duty is paid Regulated

Other duties (1) — Crown / regulator

HMRC must notify you if a third party pays your duty claimStatutory regulator

s.016 Information and evidence in relation to claims Regulated

Provide specific information and evidence when claiming duty repaymentsAny Person

s.016 Record keeping Regulated

Keep and preserve customs records for repayment or remission claimsApplicant

s.016 Notifications of receipt and determination of a claim for repayment or remission Regulated

Other duties (1) — Crown / regulator

HMRC must notify you of the receipt and outcome of customs claimsStatutory regulator

s.016 Time of repayment Regulated

Other duties (1) — Crown / regulator

HMRC must repay customs duty and pay interest on late paymentsStatutory regulator

s.016 Notification of errors Regulated

Notify HMRC of errors in repayment or remission claimsApplicant

s.016 Rectification of errors in claim for repayment or remission before determination of claim Regulated

Other duties (1) — Crown / regulator

HMRC must correct errors in repayment claims before determinationStatutory regulator

s.016 Repayments due to error Regulated

Repay HMRC if you received an incorrect customs repayment or remissionAny Person

s.016 Agents’ liability Regulated

Customs agents may be held personally liable for repayment claimsTrader

32 other sections in this Part — procedural and definitional

s.003 Part 2 interpretation

s.004 Goods for the internal market

s.005 Goods not chargeable under section 30A

s.006 Goods entering Northern Ireland - relevant goods

s.007 Application of provisions made by or under the Act

s.008 Determination of section 30A charge

s.010 “At risk of subsequently being moved into the European Union” – definition

s.011 Goods not chargeable under section 40A

s.012 Goods potentially for export – relevant goods

s.013 Application of provisions made by or under the Act

s.014 Determination of section 40A charge

s.015 Amount of section 40A charge

s.016 Interchangeable goods

s.016 Interchangeable goods: fit and proper person

s.016 Effect of grant of claim for remission in respect of Chapter 5 relief goods

s.016 Reliefs etc. – interpretation

s.016 Establishment

s.016 Relief agents

s.016 Undertaking lead

s.016 Reliefs – application of Chapter 5

s.016 Eligibility criteria

s.016 Waiver of eligibility criteria

s.016 Making a claim

s.016 Section 4 – interpretation

s.016 Further liability to duty

s.016 Interpretation

s.016 Repayment and remission agents

s.016 Repayment or remission – application of Chapter 6

s.016 Time periods for claims

s.016 Cases where a claim cannot be made

s.016 Waiver of eligibility criteria

s.016 Granting claims for repayment or remission

Part 3

Potentially imported goods

2 of 7 sections shown

s.020 Modification of the application of import duty provisions Regulated

Declare excise goods moving from EU to GB via Northern IrelandTrader

s.021 Reduction in amount of section 30C(1) duty Regulated

Claim a reduction in duty for goods moved from Northern Ireland to Great BritainTrader

5 other sections in this Part — procedural and definitional

s.017 Part 3 interpretation

s.018 Goods to which section 30C(1) duty does not apply

s.019 Goods to which relevant import duty provisions do not apply

s.022 Application of outward processing procedure

s.023 Approvals and authorisations – corresponding provision

Part 4

Goods exported on removal from Northern Ireland

0 of 5 sections shown

5 other sections in this Part — procedural and definitional

s.024 Part 4 interpretation

s.025 Goods exported on removal from Northern Ireland – establishment

s.025 Treatment of qualifying Northern Ireland goods in Northern Ireland

s.026 Retention of domestic goods status

s.027 Retention of domestic goods status – declarations

Part 5

Application of provision made by or under the customs and excise Acts

2 of 11 sections shown

s.032 Application of the Customs (Import Duty) (EU Exit) Regulations 2018 for the purposes of duty charged under section 30C Regulated

Apply UK import rules when moving goods from Northern Ireland to Great BritainAny Person

s.032 Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review Regulated

Apply for repayment of customs duties following trade remedy reviewsTrader

9 other sections in this Part — procedural and definitional

s.028 Modification of section 9 of the Customs and Excise Management Act 1979

s.028 Modification of section 159 of the Customs and Excise Management Act 1979

s.029 Application of the Customs and Excise (Transit) Regulations 1993

s.030 Application of the Customs Traders (Accounts and Records) Regulations 1995

s.031 Application of the Customs (Contravention of a Relevant Rule) Regulations 2003

s.033 Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018

s.034 Application of the Customs Transit Procedures (EU Exit) Regulations 2018

s.035 Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

s.036 Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

Part 6

Consequential amendments

1 of 7 sections shown

s.042 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 Regulated

Use updated UK Reliefs document for customs duty relief claimsTrader

6 other sections in this Part — procedural and definitional

s.037 Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018

s.038 Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

s.039 Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

s.040 Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

s.041 Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

s.043 Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

Connected legislation

The wider family of instruments made under the same parent Act.

The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2023 SI 2023

The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 SI 2023

The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026 SI 2026/984

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