- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
SCHEDULES
1.Presentation of goods to Customs and period for making Customs declaration etc
3.Time at which Customs declarations required or authorised to be made
12.For the purposes of this Schedule a Customs declaration is...
14.(1) This paragraph applies if an HMRC officer considers at...
16.Once a relevant event occurs, the person making the declaration...
17.Releasing and discharging goods to and from Customs procedures
PART 1 Entitlement to declare goods for special customs procedures
PART 4 Inward processing procedure
9.Meaning of goods declared for “an inward processing procedure” in the standard form
10.Other requirements in relation to inward processing procedure in the standard form
11.Meaning of goods declared for “an inward processing procedure” in the supplementary form
12.Requirements in relation to inward processing procedure in the supplementary form
PART 7 Supplementary provisions
18.Discharge of special Customs procedures: rules applicable to all procedures
19.Discharge of special Customs procedures: rules applicable to particular procedures
21.Liability to import duty imposed on persons other than declarant etc
22.Changes in nature of goods while subject to a special Customs procedure etc
Dumping of goods or foreign subsidies causing injury to UK industry
PART 4 Definitive remedies: anti-dumping amount or countervailing amount
17.TRA’s duty to recommend an anti-dumping amount or countervailing amount
18.TRA’s recommendations about an anti-dumping amount or a countervailing amount
19.(1) Regulations may make provision authorising the TRA, in specified...
20.Secretary of State’s power to accept or reject a recommendation
21.Reviews of continuing application of an anti-dumping amount or a countervailing amount
22.Variation or revocation following an international dispute decision
Increase in imports causing serious injury to UK producers
PART 3 Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas
11.TRA’s duty to recommend a provisional safeguarding amount or provisional tariff rate quota
12.TRA’s recommendations about a provisional safeguarding amount
13.TRA’s recommendations regarding provisional tariff rate quotas
14.Secretary of State’s power to apply a provisional safeguarding amount
15.Secretary of State’s power to subject goods to a provisional tariff rate quota
PART 4 Definitive remedies: definitive safeguarding amount & tariff rate quotas
16.TRA’s duty to recommend a definitive safeguarding amount or tariff rate quota
17.TRA’s recommendations about a definitive safeguarding amount
19.Secretary of State’s power to apply a definitive safeguarding amount
20.Secretary of State’s power to subject goods to a tariff rate quota
22.Variation or revocation following an international dispute decision
Import duty: consequential amendments
PART 2 Amendments of CEMA 1979
5.(1) Section 2 (application to hovercraft) is amended as follows....
6.(1) Section 5 (time of importation, exportation, etc) is amended...
7.Omit section 9 (general duties of Commissioners in relation to...
8.(1) Section 10 (disclosure by Commissioners of certain information as...
9.(1) Section 20 (approval of wharves) is amended as follows....
10.(1) Section 20A (approved wharves) is amended as follows.
11.(1) Section 21 (control of movement of aircraft, etc into...
12.(1) Section 22 (approval of examination stations at customs and...
13.(1) Section 22A (examination stations) is amended as follows.
14.In section 23 (control of movement of hovercraft), in subsection...
15.In section 24 (control of movement of goods by pipe-line),...
16.(1) Section 25 (approval of transit sheds) is amended as...
18.(1) Section 26 (power to regulate movements of goods into...
19.(1) Section 27 (officers’ powers of boarding) is amended as...
20.(1) Section 28 (officers’ powers of access, etc) is amended...
21.(1) Section 29 (officers’ powers of detention of ships, etc)...
22.(1) Section 30 (control of movement of uncleared goods within...
24.(1) Section 33 (power to inspect aircraft, aerodromes, records, etc)...
25.(1) Section 34 (power to prevent flight of aircraft) is...
26.In the italic heading before section 35, for “Inward entry...
28.After section 35 insert— Obligation to confirm making of Customs...
31.Omit section 37C (provisions supplementary to ss. 37A and 37B)....
33.In section 39 (entry of surplus stores), before subsection (1)...
34.(1) Section 40 (removal of uncleared goods to Queen’s warehouse)...
35.(1) Section 41 (failure to comply with provisions as to...
36.(1) Section 42 (power to regulate unloading, removal, etc of...
38.In section 44 (exclusion of s. 43(1) for importers etc...
40.Omit section 46 (goods to be warehoused without payment of...
43.(1) Section 49 (forfeiture of goods improperly imported) is amended...
44.(1) Section 50 (penalty for improper importation of goods) is...
45.In section 51 (special provisions as to proof in Northern...
46.For the italic heading before section 52 substitute “Breach of...
48.After section 52 insert— Breach of applicable export provisions etc...
49.(1) Section 53 (entry outwards of goods) is amended as...
53.Omit section 57 (delivery of entry by owner of exporting...
56.Omit section 58B (provisions supplementary to ss 58 and 58A)....
57.Omit section 58C (pipe-lines and export of ships and aircraft)....
58.Omit section 58D (operative date for Community purposes).
59.Omit section 58E (authentication of Community customs documents).
60.(1) Section 59 (restrictions on putting export goods alongside for...
61.In section 60 (additional restrictions as to certain export goods),...
62.In section 60A (power to make regulations about stores), in...
63.(1) Section 61 (supplementary provision relating to stores) is amended...
64.(1) Section 62 (information, documentation, etc as to export goods)...
65.(1) Section 63 (entry outwards of exporting ships) is amended...
66.(1) Section 64 (clearance outwards of ships and aircraft) is...
67.(1) Section 65 (power to refuse or cancel clearance of...
68.In section 66 (power to make regulations as to exportation,...
69.(1) Section 67 (offences in relation to exportation of goods)...
70.In section 68 (offences in relation to exportation of prohibited...
71.For section 69 substitute— Meaning of “coasting ship” (1) In this Part “coasting ship” means any ship for...
72.Omit section 70 (coasting trade —exceptional provisions).
73.(1) Section 74 (offences in connection with carriage of goods...
74.Omit section 75A (records relating to importation and exportation).
75.Omit section 75C (records relating to goods subject to certain...
76.(1) Section 77 (information in relation to goods imported or...
77.Omit section 77C (information powers relating to goods subject to...
78.(1) Section 78 (customs and excise control of persons entering...
79.(1) Section 80 (power to require information or production of...
80.In section 82 (power to haul up revenue vessels, patrol...
81.(1) Section 85 (penalty for interfering with revenue vessels, etc)...
82.In section 88 (forfeiture of ship, aircraft or vehicle constructed,...
83.In section 90 (forfeiture of ship or aircraft unable to...
84.In section 92 (approval of warehouses), omit subsections (2) to...
85.In section 93 (regulation of warehouses and warehoused goods), before...
86.In section 98 (procedure on warehouse ceasing to be approved),...
87.(1) Section 99 (provisions as to deposit in Queen’s warehouse)...
88.(1) Section 100 (general offences relating to warehouses and warehoused...
90.Omit section 119 (delivery of imported goods on giving of...
91.Omit section 120 (regulations for determining origin of goods).
92.(1) Section 121 (power to impose restrictions where duty depends...
93.Omit section 122 (regulations where customs duty depends on use)....
94.In section 123 (repayment of duty where goods returned or...
95.(1) Section 124 (forfeiture for breach of certain conditions) is...
96.Omit section 125 (valuation of goods for purpose of ad...
99.(1) Section 131 (enforcement of bond in respect of goods...
100.In section 133 (general provisions as to claims for drawback),...
101.In section 134 (drawback and allowance on goods damaged or...
103.(1) Section 136 (offences in connection with claims for drawback,...
104.(1) Section 137 (recovery of duties and calculation of duties,...
105.(1) Section 141 (forfeiture of ships, etc used in connection...
106.In section 154 (proof of certain other matters), in subsection...
107.(1) Section 159 (power to examine and take account of...
108.In section 160 (power to take samples), in subsection (4)—...
109.After section 160 insert— Examination of goods and samples: supplementary...
111.(1) Section 163 (power to search vehicles or vessels) is...
112.In section 164 (power to search persons), in subsection (4)—...
114.In section 170 (penalty for fraudulent evasion of duty, etc),...
115.In section 171 (general provisions as to offences and penalties),...
116.In section 172 (regulations), in subsection (3), for “section 120”...
117.(1) Schedule 2A (supplementary provisions relating to the detention of...
PART 3 Amendments of other enactments
119.Omit section 1 (reliefs from customs duty for conformity with...
120.Omit section 2 (reliefs from customs duty referable to Community...
121.Omit section 3 (power to exempt particular importations of certain...
122.Omit section 4 (administration of reliefs under section 1 and...
123.Omit section 5 (relief from customs duty of certain goods...
124.In the italic heading before section 7, omit “miscellaneous” and...
125.(1) Section 7 (power to provide for reliefs from duty...
129.In section 11 (relief from excise duty on certain foreign...
130.In section 12 (supply of duty-free goods to Her Majesty’s...
131.(1) Section 13 (power to provide, in relation to persons...
132.(1) Section 13A (reliefs from duties and taxes for persons...
133.In section 13B (persons to whom section 13A applies), omit...
134.In section 13C (offence where relieved goods used, etc, in...
135.Omit section 14 (produce of the sea or continental shelf)...
136.(1) Section 15 (false statements etc in connection with reliefs...
138.(1) Section 17 (orders and regulations) is amended as follows....
141.In section 9 (removal of goods from United Kingdom to...
143.In section 16 (appeals to tribunal), omit subsections (11) and...
145.(1) Schedule 5 (decisions subject to review and appeal) is...
149.In section 25 (penalty for evasion), omit subsection (3).
150.(1) Section 26 (penalty for contravention of relevant rule) is...
151.In section 32 (no prosecution after demand notice for penalty...
152.In section 38 (admissibility of certain statements and documents), omit...
154.In section 54 (trading income: penalties, interest and VAT surcharges),...
155.In section 869 (general calculation rules, etc: penalties, interest and...
VAT amendments connected with withdrawal from EU
PART 1 Amendments of Value Added Tax Act 1994
2.(1) Section 1 (imposition of charge to value added tax)...
4.Omit section 3A (supplies of electronic, telecommunication and broadcasting services:...
5.In Section 5 (meaning of supply: alteration by Treasury order),...
8.In section 7A (place of supply of services), for subsection...
9.In section 9 (place where supplier or recipient of services...
10.In section 9A (reverse charge on gas, electricity, heat or...
11.Omit sections 10 to 14 (acquisition of goods from member...
12.In the italic heading before section 15, omit “from outside...
13.For section 16 substitute— Application of customs enactments (1) The provision made by or under—
14.After that section insert— Postal packets (1) The Commissioners may by regulations impose a liability to...
15.(1) Section 17 (free zone regulations) is amended as follows....
16.(1) Section 18 (place and time of acquisition or supply)...
18.(1) Section 18B (fiscally warehoused goods: relief) is amended as...
19.In section 18C (warehouses and fiscal warehouses: services), in subsection...
20.(1) Section 18D (removal from warehousing: accountability) is amended as...
21.In section 18F (sections 18A to 18E: supplementary), in subsection...
22.Omit section 20 (valuation of acquisitions from other member States)....
23.(1) Section 21 (value of imported goods) is amended as...
25.(1) Section 25 (payment by reference to accounting periods and...
26.In section 26 (input tax allowable under section 25), in...
27.In section 27 (goods imported for private purposes), in subsection...
30.(1) Section 31 (exempt supplies and acquisitions) is amended as...
32.(1) Section 33A (refunds of VAT to museums and galleries)...
33.(1) Section 33B (refunds of VAT to Academies) is amended...
34.(1) Section 33C (refunds of VAT to charities within section...
37.(1) Section 35 (refund of VAT to persons constructing certain...
38.Omit section 36A (relief from VAT on acquisition if importation...
39.(1) Section 37 (relief from VAT on importation of goods)...
42.Omit section 39A (applications for forwarding of VAT repayment claims...
44.(1) Section 41 (application to the Crown) is amended as...
45.(1) Section 41A (supply of goods or services by public...
46.(1) Section 43 (groups of companies) is amended as follows....
47.(1) Section 44 (supplies to groups) is amended as follows....
49.(1) Section 46 (business carried on in divisions or by...
51.(1) Section 48 (VAT representatives and security) is amended as...
52.In section 50A (margin schemes), in subsection (5), omit “,...
53.In section 52 (trading stamp schemes)— (a) in the opening...
54.In section 54 (farmers etc), for subsection (8) substitute—
55.In section 55A (customers to account for tax on supplies...
56.In section 58 (general provisions relating to the administration and...
57.After section 58 insert— International VAT arrangements (1) The Commissioners may make regulations imposing obligations on taxable...
58.(1) Section 62 (incorrect certificates as to zero-rating etc) is...
59.(1) Section 65 (inaccuracies in EC sales statements or in...
60.(1) Section 66 (failure to submit EC sales statement or...
61.In section 69 (breaches of regulatory provisions), in subsection (1),...
62.In section 69C (transactions connected with VAT fraud), in subsection...
64.(1) Section 73 (failure to make returns etc) is amended...
65.In section 74 (interest on VAT recovered or recoverable by...
66.Omit section 75 (assessments in cases of acquisitions of certain...
68.Omit section 76A (section 76: cases involving special accounting schemes)....
69.(1) Section 77 (assessments: time limits and supplementary assessments) is...
70.In section 78A (assessment for interest overpayments), in subsection (7)(a),...
71.(1) Section 80 (credit for, or repayment of, overstated or...
74.(1) Section 88 (supplies spanning change of rate etc) is...
75.(1) Section 90 (failure of resolution under Provisional Collection of...
76.Omit section 92 (taxation under the laws of other member...
77.Omit section 93 (territories included in references to other member...
79.(1) Section 96 (other interpretative provisions) is amended as follows....
80.In section 99 (refund of VAT to Government of Northern...
81.(1) Schedule 1 (registration in respect of taxable supplies: UK...
82.(1) Schedule 1A (registration in respect of taxable supplies: non-UK...
83.Omit Schedule 2 (registration in respect of supplies from other...
84.Omit Schedule 3 (registration in respect of acquisitions from other...
85.In Schedule 3A (registration in respect of disposals of assets...
86.Omit Schedule 3B (electronic, telecommunication and broadcasting services: non-Union scheme)....
87.Omit Schedule 3BA (electronic, telecommunication and broadcasting services: Union scheme)....
89.(1) Schedule 4A (place of supply of services: special rules)...
90.In Schedule 5A (goods eligible to be fiscally warehoused), for...
91.(1) Schedule 6 (valuation: special cases) is amended as follows....
92.Omit Schedule 7 (valuation of acquisitions from other member States:...
96.(1) Schedule 9A (anti-avoidance provisions: groups) is amended as follows....
97.(1) Schedule 11 (administration, collection and enforcement) is amended as...
98.In Schedule 11A (disclosure of avoidance schemes), in paragraph 2A,...
PART 2 Amendments of other enactments
109.In section 24 (taxes and duties on importation and exportation:...
110.In section 26 (penalty for contravention of relevant rule), in...
113.(1) Schedule 36 (information and inspection powers) is amended as...
114.(1) Schedule 41 (penalties: failure to notify and certain VAT...
117.In section 108 (suspension of penalties during currency of agreement...
118.(1) Schedule 55 (penalty for failure to make returns etc)...
119.In paragraph 1 of Schedule 56 (penalty for failure to...
123.(1) Section 48 (carrying on a third country goods fulfilment...
124.In section 49 (requirement for approval), in subsections (1) to...
125.In section 50 (register of approved persons), in subsection (3),...
126.In section 51 (regulations relating to approval, registration etc), in...
127.In section 53 (offence), in subsections (1)(a) and (2)(a), for...
128.In section 54 (forfeiture), in subsections (1)(a) and (2)(b), for...
129.In section 55 (penalties), in subsection (1), for “a third...
130.(1) Schedule 13 (third country goods fulfilment businesses: penalty) is...
131.In Schedule 17 (disclosure of tax avoidance schemes: VAT and...
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