Point in time view as at 13/05/2024.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Section 13.
(1)Functions relating to import duty are conferred on the Trade Remedies Authority (“the TRA”) by—
(a)Schedule 4 (dumping and foreign subsidies causing injury to UK industry), F1...
(b)Schedule 5 (increased imports causing serious injury to UK producers) [F2, and
(c)Schedule 5A (increase in imports as a result of free trade agreement causing serious injury to UK producers).]
(2)If the Secretary of State [F3decides] under provision made by or under [F4Schedule 4, 5 or 5A] that an additional amount of import duty should be applicable to goods, the Secretary of State must by public notice make provision giving effect to [F5the decision].
(3)If the Secretary of State [F6decides] under provision made by or under Schedule 5 [F7or 5A] that goods should be subject to a provisional tariff rate quota or a tariff rate quota, the Secretary of State must by public notice make provision for determining the amount of import duty applicable to the goods in order to give effect to [F8the decision].
(4)If the Secretary of State [F9decides] under provision made by or under [F10Schedule 4, 5 or 5A] that—
(a)the application of an additional amount of import duty to goods under this section should be suspended, varied or revoked, or
(b)the application of a quota to which goods are subject under this section should be suspended, varied or revoked,
the Secretary of State must by public notice make provision giving effect to [F11the decision].
(5)The Secretary of State may make regulations containing any provision that the Secretary of State considers appropriate for the purposes of subsections (3) and (4)(b); and section 11(3)(a) to (d), (4) and (5) apply to regulations under this subsection as they apply to regulations under section 11(3).
Textual Amendments
F1Word in s. 13(1)(a) omitted (13.5.2024) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(2)(a), 3(2); S.I. 2024/522, reg. 2
F2S. 13(1)(c) and word inserted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(2)(b), 3(2); S.I. 2024/522, reg. 2
F3Word in s. 13(2) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(a)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F4Words in s. 13(2) substituted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(3), 3(2); S.I. 2024/522, reg. 2
F5Words in s. 13(2) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(a)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F6Word in s. 13(3) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(b)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F7Words in s. 13(3) inserted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(4), 3(2); S.I. 2024/522, reg. 2
F8Words in s. 13(3) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(b)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F9Word in s. 13(4) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F10Words in s. 13(4) substituted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(5), 3(2); S.I. 2024/522, reg. 2
F11Words in s. 13(4) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
Modifications etc. (not altering text)
C1S. 13 applied (6.3.2019) by The Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450), regs. 1(2), 97(1) (with Pt. 13) (as amended (23.7.2019) by The Trade Remedies (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1076), regs. 1, 11(2))
C2Ss. 9-15 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch.
C3Ss. 9-15 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch.
C4S. 13(3) applied (2.3.2022) by The Trade Remedies (Review and Reconsideration of Transitioned Trade Remedies) Regulations 2022 (S.I. 2022/113), regs. 1(1), 17(a) (with reg. 3)
Commencement Information
I1S. 13 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)
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