Search Legislation

Taxation (Cross-border Trade) Act 2018

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Status:

This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.

38Table of definitions

The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—

acceptance (of a Customs declaration)paragraphs 11(2) and 13(4) of Schedule 1
the applicable export provisionssection 35
approved guarantee (in relation to goods declared for the free-circulation procedure)section 37(1)
arrangementssection 37(1)
an authorised use procedureparagraph 13 of Schedule 2
CEMA 1979section 37(1)
chargeable goodssection 2
control of HMRC officersection 37(7)
Customs agentsection 21
Customs proceduressection 3
customs tariffsection 8
directionssection 37(1)
domestic goodssection 33
export (time of)section 5 of CEMA 1979
the free-circulation proceduresection 3
guaranteesection 37(1)
HMRCsection 37(1)
HMRC Commissionerssection 37(1)
HMRC officersection 37(1)
import (time of)section 5 of CEMA 1979
import dutysection 1
an inward processing procedureparagraphs 9 and 11 of Schedule 2
notice (except in the expression “public notice”)section 37(1)
origin (of goods)section 17
person making a Customs declarationsection 37(8)
presented to Customs on exportsection 34(3)
presented to Customs on importsection 34(1) and (2)
processing (of goods)section 37(4)
public noticesection 37(5)
rate of dutysection 37(2)
special Customs proceduresection 3
specified (in relation to regulations or public notices)section 37(1)
a storage procedureparagraph 2 of Schedule 2
subordinate legislationsection 37(1)
a temporary admission procedureparagraph 15 of Schedule 2
territory outside the United Kingdom (and related expressions)section 37(6)
the TRAsection 13
a transit procedureparagraph 5 of Schedule 2
value (of chargeable goods)section 16
wholly obtained (in the case of goods)section 37(3)
the WTOsection 37(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources