Taxation (Cross-border Trade) Act 2018 (c. 22)

PART 1 U.K. Import duty

Modifications etc. (not altering text)

C1 Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

C2 Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))

C4 Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))

Supplementary U.K.

F1 25 Disclosure of information U.K.

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Textual Amendments

F1 S. 25 omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(a), 40(7); S.I. 2020/1662, reg. 2(s)

F2 26 Co-operation with other customs services U.K.

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Textual Amendments

F2 S. 26 omitted (31.12.2020) by virtue of European Union (Future Relationship) Act 2020 (c. 29), ss. 20(3)(b), 40(7); S.I. 2020/1662, reg. 2(s)

27 Fees for exercise of functions in connection with import duty U.K.

(1) The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.

(2) The power may be exercised by the Treasury only if they consider that—

(a) its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and

(b) the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.

Commencement Information

I1 S. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

28 Requirement to have regard to international obligations U.K.

(1) In exercising any function under any provision made by or under this Part—

(a) the Treasury,

(b) the Secretary of State,

(c) HMRC,

(d) the TRA, and

(e) any other public body,

must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.

(2) This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.

Commencement Information

I3 S. 28 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I4 S. 28 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

29 Consequential amendments U.K.

(1) Schedule 7 contains amendments consequential on the provision made by this Part.

(2) The amendments made by that Schedule include amendments dealing with—

(a) reviews or appeals of decisions in relation to import duty (see sections 13A to 16 of, and Schedule 5 to, the Finance Act 1994), and

(b) penalties in relation to breaches of requirements in relation to import duty (see Part 3 of the Finance Act 2003).

Commencement Information

I5 S. 29 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I6 S. 29 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

I7 S. 29(1) in force at 8.4.2019 for specified purposes by S.I. 2019/819, reg. 2(2) (with reg. 2(3))

30 General provision for the purposes of import duty U.K.

The Treasury may by regulations—

(a) make provision supplementing provision made in relation to import duty by or under this Part or any other enactment, or

(b) make other provision generally for the purposes of import duty.

Commencement Information

I8 S. 30 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I9 S. 30 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)