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Taxation (Cross-border Trade) Act 2018
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Taxation (Cross-border Trade) Act 2018, PART 1 is up to date with all changes known to be in force on or before 25 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 13(1)(c) and word inserted by 2023 c. 30 Sch. 20 para. 1(2)(b)
- Sch. 7 para. 158(2)(e)(f) inserted by S.I. 2022/109 reg. 5(3)(c) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
PART 1U.K.Replacement of EU customs duties
1(1)Any direct EU legislation, so far as imposing or otherwise applying in relation to any EU customs duty, that forms part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 (incorporation of direct EU legislation) ceases to have effect.U.K.
(2)Nothing in—
(a)any direct EU legislation, or
(b)section 4(1) of the European Union (Withdrawal) Act 2018 (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures),
is to have effect in relation to import duty.
(3)Part 1 of this Act—
(a)contains provisions replacing EU customs duties,
(b)is not retained EU law, and
(c)so far as it contains powers to make or give regulations or public notices, enables provision to be made of a kind corresponding to that which could previously have been made by the legislation ceasing to have effect as a result of sub-paragraph (1).
(4)In this paragraph—
(a)any reference to EU customs duty includes any EU trade duty,
(b)the reference to EU trade duty is to anti-dumping duty, countervailing duty, safeguard duty and any duty imposed in consequence of an international dispute, and
(c)the reference to Part 1 of this Act does not include section 29 or this Schedule.
Commencement Information
I1Sch. 7 para. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
I3Sch. 7 para. 1 in force at 31.12.2020 immediately after 2018 c. 16, s. 3 comes into force in so far as it relates to EU trade duties by S.I. 2019/429, reg. 3; S.I. 2020/1622, reg. 3(b)
2U.K.Provision relevant to the law relating to duties of customs and other customs matters is made by the European Union (Withdrawal) Act 2018: see, for example, section 2 of that Act (which, among other things, provides for CEMA 1979 to continue to have effect in the law of the United Kingdom).
Commencement Information
I4Sch. 7 para. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I5Sch. 7 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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