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Taxation (Cross-border Trade) Act 2018

Type Public General Act

Publication 2018-09-13

Last updated 2026-03-18

State In force

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(b) are at risk of subsequently being moved into the European Union.

(2) For the purposes of this section “at risk of subsequently being moved into the European Union” has the meaning given by regulations made by the Treasury.

(3) Duty under this section is charged in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.

40B

(1) The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—

(a) whether goods in particular circumstances are chargeable to duty under section 40A;

(b) the amount of duty charged under that section;

(2) The Treasury may by regulations make provision generally for the purposes of duty under section 40A.

(3) The following are examples of provision that regulations under subsection (2) may make for the purposes of that duty—

(a) that section 40A(1) does not apply to goods of a specified description;

(b) provision about reliefs, repayment and remission (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);

(c) provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 40A or to goods removed to Northern Ireland from Great Britain;

(d) provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods;

(e) provision imposing checks, controls or administrative processes in connection with the removal of goods to Northern Ireland from Great Britain;

(f) provision regulating the unloading, landing, movement and removal of goods on their removal to Northern Ireland from Great Britain (including provision restricting the places in which such goods may enter Northern Ireland).

(4) Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).

(5) Section 40 (regulations) applies to regulations under this section and section 40A as it applies to regulations under section 39 other than the first regulations under that section.

(6) In this section and in section 40A, reference to “Great Britain” is to be treated as including the territorial sea of the United Kingdom.

(7) Expressions used in provision made by or under this section or section 40A that are defined for the purposes of Part 1 have the same meaning they have in that Part.

EU law relating to VAT

General regulation making power for excise duty purposes etc

Subordinate legislation relating to VAT or duties of customs or excise

Single United Kingdom customs territory

PART 4 — Savings and modifications in relation to Northern Ireland

Application of CEMA 1979 etc

158

(1) CEMA 1979—

(a) continues to have effect, for any purpose in connection with duty under section 30A(3), as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and

(b) applies for any such purpose as if—

(i) references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,

(ii) references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,

(iii) references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the customs territory of the European Union”,

(iv) references to “EU customs duties” were to “duty under section 30A(3) of the Taxation (Cross-border Trade) Act 2018”,

(v) in section 63(1) and (2), after “place outside” there were inserted “ Northern Ireland and ” (and the reference to “those States” in section 63(1) included Northern Ireland),

(vi) in section 78(1B)—

(a) in the words before paragraph (a), for “another” there were substituted “ a ”, and

(b) in paragraphs (a) and (b)(ii) after “place outside” there were inserted “ Northern Ireland and ”,

(vii) in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,

(viii) in section 125(1), for “an EU customs duty” there were substituted “ a duty of customs ”,

(ix) in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,

(x) the following references to the United Kingdom were to Northern Ireland—

(a) the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);

(b) the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);

(d) the second reference in sections 67(1) and 78(2A);

(e) the first reference in sections 69(1) and 70(3), and

(xi) the following were omitted—

(a) sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);

(b) the words after paragraph (b) of the definition of “Community transit goods” in section 1;

(d) the words “or the Isle of Man” in section 43(5);

(e) the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);

(f) the words “subject to subsection (1A) above,” in section 78(2A).

(2) CEMA 1979 applies, for any purpose in connection with duty under section 30C, as if—

(a) references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland,

(b) references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland,

(c) references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Great Britain that is not also a departure from the United Kingdom, and

(d) references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed) included the arrival of those goods or that person or vehicle in Great Britain.

(3) CEMA 1979—

(a) continues to have effect, for any purpose in connection with duty under section 40A, as if the amendments made by Part 2 of this Schedule, other than the amendments made by paragraphs 4(4), 93 and 114, were not made, and

(b) applies for any such purpose as if—

(i) references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,

(ii) references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,

(iii) references to the departure (however framed) of any goods, person or vehicle from the United Kingdom included a departure of those goods or that person or vehicle from Northern Ireland that is not also a departure from the United Kingdom,

(iv) references to the arrival of any goods, person or vehicle from a place outside the United Kingdom (however framed), except in section 78(2A), were to the arrival of those goods or that person or vehicle in Northern Ireland,

(v) references to “the customs territory of the European Union”, other than the reference in section 21(2), were to “Northern Ireland or the Customs territory of the European Union”,

(vi) references to “EU customs duties” were to “duty under section 40A of the Taxation (Cross-border Trade) Act 2018”,

(vii) in section 63(1) and (2), after “place outside” there were inserted “ Northern Ireland and ” (and the reference to “those States” in section 63(1) included Northern Ireland),

(viii) in section 78(1B)—

(a) in the words before paragraph (a), for “another” there were substituted “ a ”, and

(b) in paragraphs (a) and (b)(ii) after “place outside” there were inserted “ Northern Ireland and ”,

(ix) in section 92(4)(a) and (b), before “member States” there were inserted “Northern Ireland or the”,

(x) in section 125(1), for “an EU customs duty” there were substituted “ a duty of customs ”,

(xi) in subsection (1A) and (2)(a) of section 157, the words “other than the United Kingdom” were omitted,

(xii) the following references to “the United Kingdom” were to “Northern Ireland”—

(a) the references in the definitions of “Community transit goods” and “transit or transhipment” in section 1(1);

(b) the references in sections 36(1), 55(4)(a), 63(2) to (4), 74, 78(1)(a) and (b), 96(4) and 134(2);

(d) the second reference in sections 67(1) and 78(2A);

(e) the first reference in sections 69(1) and 70(3), and

(xiii) the following were omitted—

(a) sections 21(8), 35(9), 61(9), 63(7), 70(5), 74(5) and 78(1A);

(b) the words after paragraph (b) of the definition of “Community transit goods” in section 1;

(d) the words “or the Isle of Man” in section 43(5);

(e) the words “or between a place in the United Kingdom and a place in the Isle of Man” in section 69(1) and (3);

(f) the words “subject to subsection (1A) above,” in section 78(2A).

(4) The Customs and Excise Duties (General Reliefs) Act 1979—

(a) continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 123, 135 and 138(3)(b), were not made, and

(b) applies for any such purpose as if—

(i) references to an EU instrument or an EU obligation were to the provisions of Union customs legislation,

(ii) references to an importation of goods (however framed) included the entry of those goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,

(iii) references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,

(iv) references to the entry of any person or vehicle into the United Kingdom (however framed) included the arrival of that person or vehicle in Northern Ireland, and

(v) in section 2 (reliefs from customs duty referable to Community practices), for “other” there were substituted “ the ”.

(5) Part 1 of the Finance Act 1994—

(a) continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 144(b) and 145(3)(d), (f) and (i), were not made,

(b) applies for any such purpose as if—

(i) references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain,

(ii) references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain,

(iii) any reference to the Community Customs Code were to Union customs legislation, and

(iv) in section 12B(2)(a) (relevant time in case of assessment under section 61 of CEMA 1979) the reference to the United Kingdom were to Northern Ireland, and

(i) references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland, and

(ii) references to an exportation of goods (however framed) included the exit of goods from Great Britain that are being removed to Northern Ireland.

(6) Item 6 of Group 8 of Schedule 8 to the Value Added Tax Act 1994 has effect as if the reference to a temporary storage facility included a transit shed (within the meaning of CEMA 1979 as it has effect as a result of sub-paragraphs (1) and (3)).

(7) Part 3 of the Finance Act 2003 continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A, as if—

(a) the amendments made by Part 3 of this Schedule, other than the amendments made by paragraphs 148(2) and (3), 149, 150(3)(a) and 152, were not made, and

(b) in section 26(8)(c), the words “Union export duty or Union import duty,” were omitted.

(8) This paragraph is subject to any provision made by regulations under section 30B(3), 30C(5) or 40B(2) about the application of the customs and excise Acts (which may, for example, include provision for the application of provisions of the customs and excise Acts either as amended or unamended by Parts 2 and 3 of this Schedule).

Savings in relation to Northern Ireland

10

The provisions amended by this Schedule continue to have effect—

(a) for any purpose in connection with duty charged as a result of section 4(1) of the Taxation (Post-transition Period) Act 2020, and

(b) in relation to goods in Northern Ireland,

as if those provisions were not so amended.

32A

(1) This section applies where regulations made under any of sections 8 to 19 make provision by reference to a document.

(2) The reference is to be construed—

(a) as a reference to the document as modified by notice by the appropriate authority from time to time;

(b) if the appropriate authority declares by notice that the document is replaced by another document, as a reference to that other document.

(3) Subsection (2) does not apply to the extent that the effect of the modification or replacement of the document would be to alter the amount of import duty applicable under this Part to any goods.

(4) A notice under this section must be published in such manner as the authority issuing it considers appropriate.

(5) Section 32(10) applies to a notice under this section as it applies to a public notice.

(6) In this section—

“appropriate authority”, in relation to regulations that make provision by reference to a document, means the person who made the regulations;

“modified” means amended, added to or omitted from.

Secretary of State’s power to apply an alternative remedy

20A

(1) This paragraph applies where the Secretary of State rejects a recommendation under paragraph 20.

(2) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide to apply an anti-dumping amount or a countervailing amount in relation to relevant goods or descriptions of relevant goods to which the TRA’s recommendation related, other than in accordance with the recommendation.

(3) But the Secretary of State may make a decision under sub-paragraph (2) only if a recommendation under paragraph 17(3) or (4) to the same effect as the decision (ignoring any restrictions in paragraph 17 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 18.

(4) Where the Secretary of State makes a decision under sub-paragraph (2), the Secretary of State—

(a) must publish notice of the decision,

(b) must notify interested parties (see paragraph 32(3)) accordingly,

(d) is required under section 13 to make provision by public notice to give effect to the decision.

Schedule 5A

Application of this Schedule

1

(1) Schedule 5 (increase in imports causing serious injury to UK producers) applies in relation to a relevant increase in imports subject to the following paragraphs of this Schedule.

(2) For the purposes of sub-paragraph (1) a “relevant increase in imports” occurs where—

(a) goods have been or are being, or may have been or may be being, imported into the United Kingdom in increased quantities,

(b) the importation of the goods in increased quantities was or is, or may have been or may be being, caused by the reduction or elimination of import duty as a result of a free trade agreement, and

(c) the importation of the goods in increased quantities has caused or is causing, or may have caused or may be causing, serious injury to UK producers of those goods.

(3) In sub-paragraph (2)(c) “serious injury” and “UK producers” have the meaning that they have for the purposes of Schedule 5 (see paragraphs 2 and 3 of that Schedule).

2

In applying the provisions of Schedule 5 in accordance with this Schedule the TRA and the Secretary of State must have regard to the relevant free trade agreement.

3

Paragraph 1 of Schedule 5 (meaning of importation in “increased quantities”) is to be read as if, in paragraph (c) of sub-paragraph (2), the words from “including provision” to the end were omitted.

4

Paragraph 6 of Schedule 5 (safeguarding investigation) is to be read as if, in sub-paragraph (1)—

(a) the “and” at the end of paragraph (a) were omitted;

(b) after that paragraph there were inserted—

(aa) whether the importation of the goods in increased quantities was or is being caused by the reduction or elimination of import duty as a result of a free trade agreement, and

5

(1) Paragraph 7 of Schedule 5 (initiation of a safeguarding investigation) is to be read subject to the following modifications.

(2) Sub-paragraph (1) is to be read as if—

(a) in the words before paragraph (a), for “The TRA may initiate” there were substituted “The Secretary of State may request that the TRA initiates”;

(b) paragraph (a) were omitted;

(i) in the words before sub-paragraph (i), for “it is satisfied that the application contains” there were substituted “the Secretary of State is satisfied that there is”;

(ii) the “and” at the end of sub-paragraph (i) were omitted;

(iii) after that sub-paragraph there were inserted—

(ia) the importation of the goods in increased quantities was or is being caused by the reduction or elimination of import duty as a result of the relevant free trade agreement, and

;

(d) in paragraph (c)—

(i) for “the TRA” there were substituted “the Secretary of State”;

(ii) for “application” there were substituted “request”;

(e) in paragraph (d)—

(i) for “application”, in both places it appears, there were substituted “request”;

(ii) for “the TRA” there were substituted “the Secretary of State”.

(3) Sub-paragraph (2) is to be read as if—

(a) paragraph (a) were omitted;

(b) in paragraph (b), for the words from “in the case” to “the TRA” there were substituted “the Secretary of State”.

(4) Sub-paragraph (3) is to be read as if—

(a) paragraph (a) were omitted;

(b) in paragraph (b), the words “in the case” to “sub-paragraph (1)(a)(ii)” were omitted.

(5) The remaining provisions of paragraph 7 are to be read as if—

(a) in sub-paragraph (4), paragraphs (a) to (d) were omitted;

(b) sub-paragraphs (4A) and (5) were omitted;

(i) for the words before paragraph (a) there were substituted “Where the Secretary of State makes a request under sub-paragraph (1) the TRA must—”;

(ii) in paragraph (a) the words “accept the application and” were omitted;

(iii) in paragraph (b), for “of its decision to initiate” substitute “that it has initiated”;

(d) sub-paragraph (6A) were omitted;

(e) sub-paragraph (8) were omitted.

6

Paragraph 9 of Schedule 5 (provisional affirmative determinations and final affirmative or negative determinations) is to be read as if—

(a) in sub-paragraph (1)—

(i) the “and” at the end of paragraph (a) were omitted;

(ii) after that paragraph there were inserted—

(aa) the importation of the goods in increased quantities was or is being caused by the reduction or elimination of import duty as a result of the relevant free trade agreement, and

;

(b) sub-paragraph (3) were omitted;

(7) Where the TRA makes a final negative determination or final negative determinations under sub-paragraph (4)— (a) the TRA must notify the Secretary of State of the determination or determinations; (b) the Secretary of State must notify interested parties (see paragraph 31(3)) that the Secretary of State will not apply a bilateral safeguarding remedy to the goods; (c) the Secretary of State may produce and publish a report or update in relation to the investigation; (d) the Secretary of State may request that the TRA produces a report or update in relation to the investigation. (8) Where the Secretary of State makes a request under sub-paragraph (7)(d)— (a) the TRA must produce a report or update (as the case may be) in accordance with the request, and (b) the Secretary of State may publish the report or update (as the case may be).

7

Paragraph 10 of Schedule 5 (termination of a safeguarding investigation) is to be read as if—

(a) in paragraph (a), for “notice of that determination is published” there were substituted “the TRA notifies the Secretary of State of that determination”;

(b) in paragraph (b), for the words from “notice of that determination” to the end there were substituted “the TRA notifies the Secretary of State of its final affirmative determination in relation to the goods under paragraph 16(11)(a)”;

(c) in paragraph (c), for the words “the notice of rejection” there were substituted “notice of a decision of the Secretary of State not to apply a bilateral safeguarding remedy”.

8

(1) Paragraph 11 of Schedule 5 (TRA’s duty to recommend a provisional safeguarding amount or provisional tariff rate quota) is to be read as if—

(a) in sub-paragraph (3), after paragraph (a) there were inserted—

(aa) that any reduction in the rate of import duty applicable to all the relevant goods or to specified relevant goods as a result of the relevant free trade agreement should be suspended for a specified period (referred to in this Schedule as a “provisional suspension of tariff rate reduction”);

(b) for sub-paragraph (9) there were substituted—

(9) If the TRA determines that there is no recommendation which it could make under sub-paragraph (3)— (a) the TRA must notify the Secretary of State of its provisional affirmative determination in relation to the goods, and (b) the Secretary of State must notify interested parties (see paragraph 31(3)) that the Secretary of State will not apply a provisional bilateral safeguarding amount, a provisional suspension of tariff rate reduction or a provisional tariff rate quota to the goods.

(2) In consequence of the modification made by sub-paragraph (1)(a)—

(a) references in Schedule 5 to paragraphs (a) and (b) of sub-paragraph (3) of paragraph 11 of that Schedule are to be read as references to paragraphs (a), (aa) and (b) of that sub-paragraph;

(b) references in Schedule 5 to paragraph (a) of that sub-paragraph are to be read as references to paragraph (a) or (aa) of that sub-paragraph (and accordingly references to paragraph (a) or (b) of that sub-paragraph are to be read as references to paragraph (a), (aa) or (b) of that sub-paragraph).

9

Paragraph 12 of Schedule 5 (TRA’s recommendations about a provisional safeguarding amount) is to be read as if, in sub-paragraph (2), for paragraph (a) there were substituted—

(a) is to be such period as the TRA may determine, having regard to the relevant free trade agreement, and

10

Paragraph 13 of Schedule 5 (TRA’s recommendations regarding provisional tariff rate quotas) is to be read as if, in sub-paragraph (2), for paragraph (a) there were substituted—

(a) is to be such period as the TRA may determine, having regard to the relevant free trade agreement, and

11

(1) Paragraph 16 of Schedule 5 (TRA’s duty to recommend a definitive safeguarding amount or tariff rate quota) is to be read as if—

(a) in sub-paragraph (3), after paragraph (a) there were inserted—

(aa) that any reduction in the rate of import duty applicable to all the relevant goods or to specified relevant goods as a result of the relevant free trade agreement should be suspended for a specified period (referred to in this Schedule as a “definitive suspension of tariff rate reduction”);

(b) sub-paragraphs (5), (6) and (7) were omitted;

(11) If the TRA determines that there is no recommendation which it could make under sub-paragraph (3)— (a) the TRA must notify the Secretary of State of its final affirmative determination in relation to the goods, (b) the Secretary of State must notify interested parties (see paragraph 31(3)) that the Secretary of State will not apply a definitive safeguarding amount, a definitive suspension of tariff rate reduction or a tariff rate quota to the goods.

(2) In consequence of the modification made by sub-paragraph (1)(a)—

(a) references in Schedule 5 to paragraphs (a) and (b) of sub-paragraph (3) of paragraph 16 of that Schedule are to be read as references to paragraphs (a), (aa) and (b) of that sub-paragraph;

(b) references in Schedule 5 to paragraph (a) of that sub-paragraph are to be read as references to paragraph (a) or (aa) of that sub-paragraph (and accordingly references to paragraph (a) or (b) of that sub-paragraph are to be read as references to paragraph (a), (aa) or (b) of that sub-paragraph).

(3) In consequence of the modification made by sub-paragraph (1)(b), paragraph 21 of Schedule 5 (reviews) is to be read as if, in sub-paragraph (3), paragraph (d) were omitted.

12

Paragraph 17 of Schedule 5 (TRA’s recommendations about a definitive safeguarding amount) is to be read as if—

(a) in sub-paragraph (2), in paragraph (b), for “must not exceed 4 years” there were substituted “is to be such period as the TRA may determine, having regard to the relevant free trade agreement”.

(b) in sub-paragraph (4), paragraph (b) (and the “, and” at the end of paragraph (a)) were omitted;

(5A) In making a recommendation under paragraph 16(3)(a) or (aa), the TRA must have regard to any provision of the relevant free trade agreement under or by virtue of which the definitive bilateral safeguarding amount or the definitive suspension of tariff rate reduction (as the case may be) applicable to goods is to become progressively smaller as the specified period referred to in paragraph 16(3)(a) or (aa) (as the case may be) progresses.

;

(d) sub-paragraphs (7) to (10) were omitted.

13

Paragraph 18 of Schedule 5 (TRA’s recommendations regarding tariff rate quotas) is to be read as if—

(a) in sub-paragraph (2), in paragraph (b), for “must not exceed 4 years” there were substituted “is to be such period as the TRA may determine, having regard to the relevant free trade agreement”.

(b) in sub-paragraph (5), paragraph (b) (and the “, and” at the end of paragraph (a)) were omitted;

(6A) In making a recommendation under paragraph 16(3)(b), the TRA must have regard to any provision of the relevant free trade agreement under or by virtue of which the amount of import duty applicable to goods subject to the quota is to become progressively smaller as the specified period referred to in that paragraph progresses.

(d) sub-paragraphs (7) to (10) were omitted.

14

Paragraph 22 of Schedule 5 (variation or revocation following an international dispute decision) is to be read as if, in sub-paragraph (6), for paragraph (a) there were substituted—

(a) a decision under the dispute settlement procedures of the relevant free trade agreement, or

15

Paragraph 24 of Schedule 5 (suspension of safeguarding remedies) does not apply.

16

Sub-paragraph (2) of paragraph 25 of Schedule 5 (exceptions) does not apply.

17

(1) Paragraph 26 of Schedule 5 (restrictions on successive safeguarding remedies) is to be read as if—

(a) in sub-paragraph (2), in the words before paragraph (a), for ““previous safeguarding remedy”” there were substituted ““previous bilateral safeguarding remedy””;

(b) for sub-paragraphs (3) to (5) there were substituted—

(3) The Secretary of State may reject the recommendation if— (a) the relevant free trade agreement contains provision restricting the circumstances in which a bilateral safeguarding remedy can be applied to goods to which a previous bilateral safeguarding remedy has been applied, and (b) the Secretary of State considers that the acceptance of the recommendation would or might result in a breach of that provision.

18

Paragraph 27 (interaction with anti-dumping remedies and anti-subsidy remedies) does not apply.

19

Schedule 5 applies as if after paragraph 28 (investigations regarding repayments) there were inserted—

(28A) (1) The Secretary of State may publish a notice of goods— (a) which are the subject of an investigation or other proceedings under provision made by or under this Schedule, and (b) to which a provisional or definitive bilateral safeguarding amount or a provisional or definitive suspension of tariff rate reduction may be applied or the existing application of such an amount or reduction to which may be varied. (2) HMRC must register goods in respect of which such a notice is published. (3) Regulations may make provision for, or in connection with, the registration by HMRC of the goods— (a) to which a provisional or definitive bilateral safeguarding amount or a provisional or definitive suspension of tariff rate reduction may be applied, or (b) the existing application of a provisional or definitive bilateral safeguarding amount or a provisional or definitive suspension of tariff rate reduction to which may be varied.

20

(1) This paragraph applies where, in accordance with Schedule 5 as applied by this Schedule—

(a) the Secretary of State accepts or rejects a recommendation made by the TRA under any provision of that Schedule;

(b) the TRA determines that there is no recommendation which it could make.

(2) The Secretary of State may—

(a) produce and publish a report or update in relation to the bilateral safeguarding investigation concerned;

(b) request that the TRA produces such a report or update.

(3) Where the Secretary of State makes a request under sub-paragraph (2)(b)—

(a) the TRA must produce a report or update (as the case may be) in accordance with the request, and

(b) the Secretary of State may publish the report or update.

21

(1) Any provision of Schedule 5 requiring the Secretary of State to publish notice of a determination of the TRA, of a recommendation under paragraph 11(3)(a), (aa) or (b) of that Schedule and of the acceptance or rejection of it is to be read instead as requiring the Secretary of State to publish notice of the Secretary of State’s decision to apply, or not to apply, a provisional bilateral safeguarding amount, a provisional suspension of tariff rate reduction, or a provisional tariff rate quota.

(2) Any provision of Schedule 5 requiring the Secretary of State to publish notice of a determination of the TRA, of a recommendation under paragraph 16(3)(a), (aa) or (b) of that Schedule and of the acceptance or rejection of it is to be read instead as requiring the Secretary of State to publish notice of the Secretary of State’s decision to apply, or not to apply, a definitive bilateral safeguarding amount, a definitive suspension of tariff rate reduction, or a tariff rate quota.

22

The provisions of Schedule 5 imposing a requirement on the Secretary of State to lay a statement before the House of Commons do not apply in relation to any matter concerning a bilateral safeguarding investigation (and accordingly the Secretary of State is not required to lay such a statement).

23

(1) Paragraph 31 of Schedule 5 (interpretation) applies subject to sub-paragraph (2).

(2) In Schedule 5 as applied by this Schedule—

(a) references to a definitive safeguarding amount are to be read as references to a definitive bilateral safeguarding amount or a definitive suspension of tariff rate reduction (as the case may be);

(b) references to a provisional safeguarding amount are to be read as references to a provisional bilateral safeguarding amount or a provisional suspension of tariff rate reduction (as the case may be);

(d) references to a safeguarding remedy are to be read as references to a bilateral safeguarding remedy.

24

For the purposes of this Schedule and of Schedule 5 as applied by this Schedule—

“bilateral safeguarding investigation” means an investigation under paragraph 6 of Schedule 5 as that provision applies by virtue of this Schedule;

“bilateral safeguarding remedy” has the meaning given in paragraph 23(4)(a) of Schedule 5 as that provision applies by virtue of this Schedule;

“definitive bilateral safeguarding amount” means the additional amount of import duty mentioned in paragraph 16(3)(a) of Schedule 5 as that provision applies by virtue of this Schedule.

“definitive suspension of tariff rate reduction” has the meaning given in paragraph (aa) of paragraph 16(3) of Schedule 5 (see paragraph 11 (1)(a));

“free trade agreement” has the meaning given in section 5(1) of the Trade Act 2021;

“provisional bilateral safeguarding amount” means the additional amount of import duty mentioned in paragraph (11)(3)(a) of Schedule 5 as that provision applies by virtue of this Schedule;

“provisional suspension of tariff rate reduction” has the meaning given in paragraph (aa) of paragraph 11(3) of Schedule 5 (see paragraph 8 (1)(a));

“relevant free trade agreement”, in relation to a bilateral safeguarding investigation, means the free trade agreement mentioned in paragraph 6(aa) of Schedule 5 (see paragraph 4 (b)).

Subordinate legislation relating to VAT or duties of customs or excise

Single United Kingdom customs territory

Requirement to give notice to the Secretary of State in certain cases

12A

(1) This paragraph applies where the TRA proposes to make a final negative determination.

(2) The TRA must notify the Secretary of State of its proposed determination.

(3) Where the Secretary of State has been notified in accordance with sub-paragraph (2), the Secretary of State may, within the relevant period (and subject to sub-paragraph (4)), request that the TRA reassess its proposed determination by reference to any matters specified in the request.

(4) The Secretary of State may only make a request under sub-paragraph (3) where the Secretary of State considers that—

(a) there is information that the TRA did not take into account in its investigation that is relevant to the proposed determination,

(b) the TRA has made an error in relation to its proposed determination, or

(5) The TRA must comply with a request under sub-paragraph (3).

(6) The TRA may not make its proposed determination until—

(a) the relevant period has ended, or

(b) if the Secretary of State informs the TRA within the relevant period that the Secretary of State will not make a request under sub-paragraph (3), the time when the TRA receives that information.

(7) For the purposes of this paragraph, the relevant period is the period of 21 days beginning with the day on which the TRA notifies the Secretary of State that it proposes to make the determination.

Revocation in the public interest

22A

(1) The Secretary of State may decide to revoke the application of an anti-dumping amount or a countervailing amount to goods in the absence of a recommendation from the TRA where the Secretary of State considers that it is in the public interest to do so.

(2) Before making a decision under sub-paragraph (1) the Secretary of State must consult such persons as the Secretary of State considers appropriate.

(3) Where the Secretary of State makes a decision under sub-paragraph (1), the Secretary of State—

(a) must publish notice of the decision,

(b) must notify interested parties (see paragraph 32(3)) accordingly,

(d) is required under section 13 to make provision by public notice to give effect to the decision.

Power to request assistance etc

22B

(1) The Secretary of State may request that the TRA give advice, information or other support to the Secretary of State for the purpose of allowing the Secretary of State to decide whether to make a decision under any of the following—

(a) paragraph 15(3B) (decision to require a guarantee other than in accordance with a recommendation);

(b) paragraph 20A (2) (decision to apply a final remedy other than in accordance with a recommendation);

(2) The Secretary of State may include in a request under sub-paragraph (1) a requirement that the TRA investigate and provide a report on any matter specified in the request.

(3) Before making a request under sub-paragraph (1), the Secretary of State must consult the TRA.

(4) The TRA must comply with a request under sub-paragraph (1).

Requirement to give notice to the Secretary of State in certain cases

10A

(1) This paragraph applies where the TRA—

(a) proposes to make a final negative determination, or

(b) proposes to make a final affirmative determination in relation to goods and to determine that there is not a recommendation which it could make under paragraph 16(3) in relation to them.

(2) The TRA must notify the Secretary of State of its proposed determination.

(3) Where the Secretary of State has been notified in accordance with sub-paragraph (2), the Secretary of State may, within the relevant period (and subject to sub-paragraph (4)), request that the TRA reassess its proposed determination by reference to any matters specified in the request.

(4) The Secretary of State may only make a request under sub-paragraph (3) where the Secretary of State considers that—

(a) there is information that the TRA did not take into account in its investigation that is relevant to the proposed determination,

(b) the TRA has made an error in relation to its proposed determination, or

(5) The TRA must comply with a request under sub-paragraph (3).

(6) The TRA may not make its proposed determination until—

(a) the relevant period has ended, or

(b) if the Secretary of State informs the TRA within the relevant period that the Secretary of State will not make a request under sub-paragraph (3), the time when the TRA receives that information.

(7) For the purposes of this paragraph, the relevant period is the period of 21 days beginning with the day on which the TRA notifies the Secretary of State that it proposes to make the determination.

Revocation in the public interest

22A

(1) The Secretary of State may decide that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, is to be revoked in the absence of a recommendation from the TRA where the Secretary of State considers that revocation is in the public interest.

(2) Before making a decision under sub-paragraph (1) the Secretary of State must consult such persons as the Secretary of State considers appropriate.

(3) Where the Secretary of State makes a decision under sub-paragraph (1), the Secretary of State—

(a) must publish notice of the decision,

(b) must notify interested parties (see paragraph 31(3)) accordingly,

(d) is required under section 13 to make provision by public notice to give effect to the decision.

Power to request assistance etc

22B

(1) The Secretary of State may request that the TRA give advice, information or other support to the Secretary of State for the purpose of allowing the Secretary of State to decide whether to make a decision under any of the following—

(a) paragraphs 14(2C) and 15(2C) (decisions to adopt a provisional remedy other than in accordance with a recommendation);

(b) paragraphs 19(2C) and 20(2C) (decisions to adopt a final remedy other than in accordance with a recommendation);

(2) The Secretary of State may include in a request under sub-paragraph (1) a requirement that the TRA investigate and provide a report on any matter specified in the request.

(3) Before making a request under sub-paragraph (1), the Secretary of State must consult the TRA.

(4) The TRA must comply with a request under sub-paragraph (1).

TRA and Secretary of State required to have regard to relevant free trade agreement

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