Legalize / United Kingdom / Public General Act

Taxation (Cross-border Trade) Act 2018

Type Public General Act

Publication 2018-09-13

Last updated 2026-03-18

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(a) anything previously done under the instrument, or

(b) the making of a new statutory instrument.

(7) In calculating the period for the purposes of subsection (5), no account is to be taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) during which the House of Commons is adjourned for more than 4 days.

(8) A statutory instrument containing regulations under this section to which subsection (5) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.

(9) If—

(a) a statutory instrument contains provision relating to excise duty under this section and provision relating to excise duty under another enactment, and

(b) the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),

the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.

(10) After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to anything dealt with by Schedule 4 or 5.

Subordinate legislation relating to VAT or duties of customs or excise

52

(1) In this section “relevant subordinate legislation” means any subordinate legislation within the meaning of the Interpretation Act 1978 made under—

(a) this Act, or

(b) any other enactment relating to value added tax, any duty of customs or any excise duty.

(2) If the person making any relevant subordinate legislation considers it is appropriate to do so in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, the legislation may provide for it, or any of its provisions, to come into force on such day as the Treasury may by regulations under this section appoint.

(3) In the case of relevant subordinate legislation subject to the 28-day affirmative procedure containing provision as a result of subsection (2)—

(a) any reference in the enactment dealing with that procedure to the date on which the legislation (or statutory instrument containing it) was made is to be read as a reference to the first day on which any provision of the legislation comes into force for any purpose as a result of subsection (2), and

(b) any reference in the enactment dealing with that procedure to a period of 28 days is to be read as a reference to a period of 60 days.

(4) For this purpose subordinate legislation is “subject to the 28-day affirmative procedure” if provision is made for it to cease to have effect unless approved by a resolution of the House of Commons before the end of a period of 28 days.

(5) Any power to make relevant subordinate legislation (or to do anything under it) includes—

(a) power to make supplementary, incidental or consequential provision, and

(b) power to make transitional or transitory provision or savings,

if the person exercising the power considers it appropriate to make the provision concerned in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

(6) Any power of the Treasury to appoint a day under this section includes—

(a) a power to appoint different days for different purposes or areas,

(b) a power to appoint a time on a day if they consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment), and

(c) a power to revoke provision made by relevant subordinate legislation so far as the provision was an alternative to provision coming into force as a result of subsection (2).

(7) Regulations under this section are to be made by statutory instrument.

(8) Nothing in this section is to be read as having any bearing on whether or not, in the absence of this section, the matters it authorises would otherwise have been authorised.

Meaning of “excise duty”

53

In this Part “excise duty” means any excise duty under—

(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),

(b) the Hydrocarbon Oil Duties Act 1979, or

PART 6 — Final provisions

Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity

54

(1) Subject to subsection (2), it shall be unlawful for HMRC to account for any duty of customs or VAT or excise duty collected by HMRC to the government of a country or territory outside the United Kingdom.

(2) Subsection (1) shall not apply if the Treasury declare by Order that arrangements have been entered into by Her Majesty's Government and that government under which that government will account to HMRC for those duties and taxes collected in that country or territory on a reciprocal basis.

Single United Kingdom customs territory

55

(1) It shall be unlawful for Her Majesty's Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.

(2) For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended.

Consequential and transitional provision

56

(1) The appropriate Minister may by regulations made by statutory instrument make such provision as the appropriate Minister considers appropriate in consequence of this Act.

(2) The power to make regulations under subsection (1) may (among other things) be exercised by amending or repealing any Act of Parliament other than this Act or one passed after the end of the Session in which this Act is passed.

(3) The power to make regulations under subsection (1) includes power to make transitional or transitory provision and savings.

(4) The appropriate Minister may by regulations made by statutory instrument make such transitional, transitory or saving provision as the appropriate Minister considers appropriate in connection with the coming into force of any provision of this Act.

(5) In this section “the appropriate Minister” means—

(a) in any case where the provision relates to any provision mentioned in section 57(2), the Secretary of State or the Treasury, and

(b) in any other case, the Treasury.

(6) Any power to make regulations under this section may be exercised so as to make different provision for different purposes or areas.

(7) Any power to make regulations under this section includes—

(a) power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,

(b) power to make provision by reference to things specified in a notice published in accordance with the regulations, and

(8) A statutory instrument containing regulations under subsection (1) that amends or repeals any Act of Parliament must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

(9) The fact that a statutory instrument ceases to have effect as mentioned in subsection (8) does not affect—

(a) anything previously done under the instrument, or

(b) the making of a new statutory instrument.

(10) In calculating the period for the purposes of subsection (8), no account is to be taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) during which the House of Commons is adjourned for more than 4 days.

(11) A statutory instrument containing regulations under subsection (1) to which subsection (8) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.

(12) If—

(a) a statutory instrument contains provision relating to excise duty under subsection (1) and provision relating to excise duty under another enactment (and “excise duty” has the same meaning in this paragraph as in Part 5), and

(b) the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),

the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.

(13) After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to Schedule 4 or 5.

Commencement

57

(1) The following provisions come into force on the day on which this Act is passed—

(a) Part 1 (other than the provisions mentioned in subsection (2)) so far as making provision for anything to be done by regulations or public notice,

(b) Part 2,

(d) Part 5, and

(e) this Part.

(2) The following provisions come into force on such day as the Secretary of State may by regulations under this section appoint—

(a) section 10 and Schedule 3 (import duty: preferential rates given unilaterally),

(b) section 13 and Schedules 4 and 5 (import duty: dumping of goods, foreign subsidies, etc),

(d) paragraph 1 of Schedule 7 (replacement of EU customs duties) so far as relating to EU trade duties.

(3) The remaining provisions of this Act come into force on such day as the Treasury may by regulations under this section appoint.

(4) Any power of the Treasury or Secretary of State to appoint a day under this section includes—

(a) a power to appoint different days for different purposes or areas, and

(b) a power to appoint a time on a day if the person exercising the power considers it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).

(5) Regulations under this section are to be made by statutory instrument.

Short title

58

This Act may be cited as the Taxation (Cross-border Trade) Act 2018.

SCHEDULE 1

Presentation of goods to Customs and period for making Customs declaration etc

1

(1) Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented.

(2) The goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.

(3) The control that may be exercised by the officer includes, in particular, requiring the goods to be moved to, and stored in, any place approved as a temporary storage facility under section 25 or 25A of CEMA 1979.

(4) The obligation to make a Customs declaration in respect of any goods is extinguished if—

(a) the goods are exported from the United Kingdom , or removed to Northern Ireland, before the 90 day period ends, and

(b) in the case of goods exported from the United Kingdom, the export is made in accordance with the applicable export provisions.

(5) If the obligation to make a Customs declaration still falls to be complied with when the 90 day period ends, the goods—

(a) are then liable to forfeiture (see Part 11 of CEMA 1979), and

(b) cease to be subject to sub-paragraph (2).

(6) The provision made by this paragraph is subject to paragraph 3.

(7) HMRC Commissioners may by regulations make further provision for the purposes of this paragraph.

(8) Among other things, the regulations may make—

(a) provision for cases in which goods are not required to be presented to Customs on import,

(b) provision about the person who must present goods to Customs on import,

(c) provision requiring the making of a separate declaration in respect of the storage of goods subject to sub-paragraph (2), and

(d) provision restricting the extent to which goods subject to that sub-paragraph may generally be handled, or otherwise dealt with, by any person.

Eligibility of persons to make Customs declarations

2

(1) A person may make a Customs declaration in respect of any chargeable goods if—

(a) the person is able to present the goods to Customs on import, or

(b) the person is able to secure that the goods are presented to Customs on import.

(2) HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—

(a) they are established in, or outside, a specified place,

(b) they otherwise have , or do not have, a specified connection to a specified place, or

Time at which Customs declarations required or authorised to be made

3

(1) HMRC Commissioners may by regulations make provision requiring, in specified cases, a Customs declaration to be made in respect of any goods before they are imported into the United Kingdom.

(2) A Customs declaration may be made in other cases in respect of any goods before they are imported into the United Kingdom, but the declaration is treated as withdrawn if the goods are not presented to Customs on import within the permitted period.

(3) For this purpose “the permitted period” means—

(a) the period of 30 days beginning with the day on which the declaration is made, or

(b) such longer or shorter period as may be specified in a public notice given by HMRC Commissioners.

(4) If—

(a) a Customs declaration is required to be made in respect of any goods before they are imported into the United Kingdom, and

(b) the requirement to make the declaration still falls to be complied with when the goods are imported,

the goods are liable to forfeiture at the time of importation.

(5) HMRC Commissioners may make regulations for the purposes of this paragraph.

(6) Each of the following is an example of the kind of provision that may be made by the regulations—

(a) provision requiring a person in possession or control of any goods to have evidence of the making of a Customs declaration and to produce (on request) the evidence to an HMRC officer,

(b) provision for the evidence mentioned in paragraph (a) to be of a type, and in a form, specified in the regulations or in a public notice given by HMRC Commissioners,

(c) provision requiring, after a Customs declaration is made in respect of any goods, the giving of a notification in respect of the goods to HMRC in accordance with the regulations, and

(d) provision treating, in specified cases, a requirement to make a Customs declaration before the time at which any goods are imported as if it had been met if a Customs declaration is made at a later time in accordance with the regulations.

Form of Customs declarations and how they are made

4

The general rule is that a Customs declaration—

(a) must be made in an electronic form specified in a public notice given by HMRC Commissioners, and

(b) must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.

5

(1) In cases specified in a public notice given by HMRC Commissioners, a Customs declaration may be made in writing (otherwise than in electronic form) in a form specified in the notice.

(2) In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with provision made by a public notice given by HMRC Commissioners.

6

(1) In cases specified in a public notice given by HMRC Commissioners, a Customs declaration—

(a) may be made orally, or

(b) may be made by conduct.

(2) HMRC Commissioners may by regulations make provision for altering or supplementing the operation of the customs duty provisions in any case where a Customs declaration is made orally or by conduct.

(3) Among other things, the regulations may include provision—

(a) disapplying any requirement under the customs duty provisions,

(b) treating anything done, or omitted to be done, as meeting any condition imposed under the customs duty provisions,

(d) requiring any person to provide documents or information to HMRC.

(4) In this paragraph “the customs duty provisions” means any provision made by or under—

(a) this Part, or

(b) CEMA 1979, or any other enactment, so far as relating to any duty of customs.

Contents of Customs declarations

7

(1) A Customs declaration in respect of any goods—

(a) must, in addition to specifying the Customs procedure for which the goods are declared, contain information of a description specified in a public notice given by HMRC Commissioners,

(b) must be accompanied by such documents of a description specified in a public notice given by HMRC Commissioners, and

(c) must include a declaration by the person making it that the declaration is, to the best of the person's knowledge, correct and complete.

(2) In cases specified in a public notice given by HMRC Commissioners, the requirement under sub-paragraph (1)(b) may be met by the person who has made the declaration or any other person—

(a) making the documents available for inspection by an HMRC officer, or

(b) making available to HMRC information of a description specified in the notice (whether electronically or otherwise).

(3) In cases specified in a public notice given by HMRC Commissioners, the documents required to accompany a Customs declaration may be required to be submitted or otherwise made available to HMRC before the making of the declaration.

(4) References in this Schedule to documents accompanying a Customs declaration are to be read in accordance with sub-paragraphs (2) and (3).

8

A public notice given by HMRC Commissioners—

(a) may make provision, in specified cases, for a single Customs declaration to cover a number of different goods, including goods of different descriptions, and

(b) may make provision, in specified cases, requiring separate Customs declarations to be made in respect of goods of the same description.

Simplified Customs declarations etc

9

(1) HMRC Commissioners may by regulations make provision disapplying or simplifying the requirements made by or under this Part in relation to the making of Customs declarations.

(2) Each of the following is an example of the kind of provision that may be made by the regulations—

(a) provision entitling only authorised persons to make use of the regulations or specified provisions of the regulations,

(b) provision requiring the giving of a guarantee, in accordance with the regulations, in respect of any liability to import duty before a Customs declaration is made,

(c) provision for the making of a simplified Customs declaration (subject to any conditions that may be imposed by the regulations as to the subsequent provision of further information or documents),

(d) provision for a single rate of import duty to apply to goods of different descriptions comprised in a particular consignment (using the highest rate otherwise applicable to any of the goods),

(e) provision for the amount of import duty in respect of goods of different descriptions comprised in a particular consignment to be calculated by reference to the same matter,

(f) provision for treating a Customs declaration in respect of goods as being made if a person makes an entry in respect of the goods in a system for recording information where the system is approved by HMRC and the information is made available to HMRC,

(g) provision disapplying any requirement made by or under this Part in cases where a Customs declaration is treated as made as a result of paragraph (f), and

(h) provision for the making of a Customs declaration in respect of goods imported during a specified period (instead of separate Customs declarations being required in respect of each importation).

(3) In sub-paragraph (2)(a) “authorised persons” means persons authorised in accordance with provision made by or under the regulations.

Acceptance of Customs declarations

10

As soon as practicable after receiving a Customs declaration, HMRC must determine—

(a) whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and

(b) whether or not the declaration is complete.

11

(1) If HMRC are satisfied that—

(a) the goods have been presented to Customs on import,

(b) a Customs declaration has been made in respect of the goods, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and

HMRC must notify the person making the declaration that HMRC are so satisfied.

(2) A notification under sub-paragraph (1) constitutes the acceptance of the declaration by HMRC for the purposes of this Part.

(3) This does not prevent the subsequent exercise of a power to verify the declaration under paragraph 13.

(4) That paragraph also provides for another way in which a declaration is accepted by HMRC for the purposes of this Part.

12

For the purposes of this Schedule a Customs declaration is regarded as complete only if—

(a) all the information required to be included in the declaration is included (in the appropriate places in the declaration), and

(b) all the documents required to accompany the declaration do accompany it,

whether or not there are any inaccuracies in the information contained in the declaration or documents.

Verification of Customs declarations

13

(1) An HMRC officer may verify a Customs declaration by taking any of the following steps—

(a) steps to establish the entitlement of a person to make a Customs declaration and generally to determine whether the conditions for making the declaration are met, and

(b) steps to establish the accuracy of a Customs declaration or any document required to accompany it.

(2) An HMRC officer may take any of the steps in sub-paragraph (1) before or after, or at the same time as, accepting the declaration.

(3) If an HMRC officer takes any of those steps before a Customs declaration is accepted, the officer—

(a) may notify the person making the declaration that the declaration is to be treated for the purposes of this Part as if it had been accepted by HMRC (whether or not it would have been accepted under paragraph 11(2)), and

(b) may make any amendments of the declaration that the officer considers are appropriate.

(4) A notification under sub-paragraph (3) constitutes the acceptance of the declaration by HMRC for the purposes of this Part (as amended, where relevant, by an HMRC officer).

(5) For further provision governing the steps which the officer may take, see, in particular, Parts 7 and 12 of CEMA 1979.

14

(1) This paragraph applies if an HMRC officer considers at any time that there is an inaccuracy in a Customs declaration (including as a result of an inaccuracy in a document accompanying it).

(2) The officer—

(a) must notify the person making the declaration of the inaccuracy, and

(b) must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.

(3) Any liability to import duty in respect of any goods is determined on the basis of the information contained in the Customs declaration as corrected (or required to be corrected) under this paragraph.

(4) A notification is not required to be given under sub-paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).

Amendment or withdrawal of Customs declarations

15

(1) A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs.

(2) For this purpose “a relevant event occurs” on the first occurrence of any of the following—

(a) an HMRC officer indicating to the person that the officer intends to take steps to verify the declaration,

(b) an HMRC officer taking steps to verify the declaration, and

16

Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—

(a) a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and

(b) an HMRC officer consents to the making of the amendment or the withdrawal.

Releasing and discharging goods to and from Customs procedures

17

(1) Once chargeable goods are declared for a Customs procedure, the goods remain subject to the control of any HMRC officer until the procedure is discharged.

(2) If goods are declared for the free-circulation procedure, the goods are released to the procedure—

(a) when the import duty is paid, or

(b) if satisfactory payment arrangements are in place, when the declaration is accepted by HMRC.

(3) For this purpose “satisfactory payment arrangements” are in place only if—

(a) an approved guarantee for the payment of import duty has effect in relation to the goods, or

(b) HMRC are, in cases specified in a public notice given by HMRC Commissioners, otherwise satisfied, by reference to matters specified in the notice, that the import duty will be paid.

(4) The goods are discharged from the free-circulation procedure when HMRC notify the person making the declaration that the goods are discharged from the procedure.

(5) Consequently, at that point—

(a) the goods cease to be chargeable goods, and

(b) the goods cease to be subject to control of an HMRC officer,

but nothing in this sub-paragraph prevents the subsequent exercise of a power of to verify the declaration under paragraph 13.

(5A) Sub-paragraph (5B) applies where—

(a) goods are declared for the free-circulation procedure, but

(b) it is impracticable to immediately ascertain the amount of import duty (if any) payable in respect of the goods.

(5B) The discharge of goods from the free-circulation procedure in accordance with sub-paragraph (4) may, if HMRC think fit, be subject to an approved guarantee being given in respect of any liability or potential liability to import duty in respect of the goods.

(6) If the goods are declared for a special Customs procedure, the goods are released to the procedure at whichever is the later of the following times—

(a) the time at which HMRC accept the declaration, or

(b) if the procedure is one requiring the person making the declaration to be authorised, the time determined in accordance with paragraph 1(2)(f) of Schedule 2 as the time from which the procedure may be used in respect of the goods.

(7) Once goods are released to a special Customs procedure—

(a) the goods are subject to the provision made by or under Schedule 2, and

(b) the procedure continues to have effect until it is discharged in accordance with the provision made by or under that Schedule.

Declarations for different Customs procedures

18

(1) The fact that chargeable goods are declared for one Customs procedure does not prevent the goods from being subsequently declared for a different Customs procedure.

(2) Goods may not be released to a Customs procedure at any time if another Customs procedure has effect in relation to the goods at that time (but this is subject to paragraph 20(2) of Schedule 2).

Notifications given by HMRC or HMRC officers

19

(1) Any notification given by HMRC or an HMRC officer under this Schedule may be given in such form and manner as the person giving it considers appropriate.

(2) HMRC Commissioners may by regulations make provision specifying cases where it is to be presumed that a person has been notified under this Schedule (including cases where the presumption may not be rebutted).

SCHEDULE 2

PART 1 — Entitlement to declare goods for special customs procedures

1

(1) HMRC Commissioners may by regulations make provision entitling a person to declare goods for a special Customs procedure only if—

(a) the person is authorised in accordance with provision made by or under the regulations, and

(b) any other specified conditions are met in relation to the making of the declaration (for example, the giving of information or documents to HMRC).

(2) The provision that the regulations may make in respect of authorisations includes (among other things)—

(a) provision for an authorisation to be granted only to persons established (as determined in accordance with provision made by the regulations) in, or outside, a specified place,

(b) provision for an authorisation to be granted only to persons meeting such other conditions as to their suitability as may be specified (which may be framed by reference to the judgment of any person),

(d) provision about the period for which an authorisation is to have effect,

(e) provision making the grant of the authorisation subject to conditions specified in the authorisation (which may be framed by reference to a document published by HMRC Commissioners) or in the regulations,

(f) provision for determining the time from which a special Customs procedure may be used in respect of any goods (including provision for the time to be determined in accordance with provision made by the authorisation),

(g) provision for treating the making of a declaration as an application for authorisation,

(h) provision for treating an application for authorisation (including one as a result of paragraph (g)) as granted in specified cases, and

(i) provision granting an authorisation (a “retrospective authorisation”) with effect from a time before the application for it is made.

(3) If the Treasury consider it appropriate for the regulations to contain an economic condition applicable to a qualifying case, they may give directions to HMRC Commissioners requiring them to make regulations containing such a condition.

(4) For this purpose—

“an economic condition”, in relation to any goods, means a condition designed to secure that an authorisation is granted only if its granting would not adversely affect the interests of producers in the United Kingdom of the goods, and

“qualifying case” means a case where—a person is authorised to declare goods for an inward processing procedure, ora person is granted a retrospective authorisation.

PART 2 — Storage procedure

Meaning of goods declared for “a storage procedure”

2

(1) A declaration of goods for “a storage procedure” is a declaration that the goods—

(a) are to be kept in premises approved by HMRC, or

(b) are to be kept in a free zone,

in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

(2) References in this Part of this Schedule to cases where premises are approved by HMRC include cases where the premises are owned, occupied or otherwise used by a person approved by HMRC.

(3) HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a storage procedure in respect of goods that are kept in—

(a) premises approved by HMRC, or

(b) free zones,

including provision as to what, or as to the extent to which, other activities may, or may not, be done in the premises or free zones (or elsewhere).

(4) HMRC Commissioners may by regulations make any other provision that they consider appropriate for the purposes of import duty in relation to goods kept in free zones.

(5) In this Part of this Schedule “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979.

Keeping of goods in premises approved by HMRC

3

In the case of goods kept in premises approved by HMRC, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—

(a) provision establishing the criteria for approval,

(b) provision about the person to whom approval is to be granted,

(c) provision making the continued effect of the approval subject to the meeting of conditions specified in the approval or in the regulations,

(d) provision for goods to be kept in premises only by the person to whom the approval is granted, and

(e) provision for any processing of goods to be limited to processing of a description specified in the approval or in the regulations.

Keeping of goods in free zones

4

In the case of goods kept in free zones, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—

(a) provision authorising any processing of goods, or the carrying on of any other activity, in a free zone (subject only to restrictions or other limitations, exceptions or conditions that are specified),

(b) provision treating any chargeable goods entering a free zone as if they had been declared for a storage procedure,

(c) provision establishing a presumption (unless the contrary is shown) that goods taken out of a free zone are chargeable goods and requiring the goods to be declared for a Customs procedure,

(d) provision requiring goods entering or leaving a free zone to be presented at a place of a specified description together with documents of a specified description, and

(e) provision for exempting goods of a specified description from the application of any other provision made by or under this Part of this Act in cases where they are wholly consumed in a free zone or otherwise cease to exist having been wholly used in a free zone.

PART 3 — Transit procedure

Meaning of goods declared for “a transit procedure”

5

(1) A declaration of goods for “a transit procedure” is a declaration—

(a) that goods are to move from one place in Great Britain to another place in Great Britain, and

(b) that the goods, so long as they are in Great Britain, are to be subject to requirements in relation to their movement in Great Britain imposed on any person by or under regulations made by HMRC Commissioners.

(2) Each of the following is an example of the kind of requirements that may be imposed by the regulations—

(a) a requirement for the goods to be presented at places of a specified description together with documents of a specified description,

(b) a requirement for the goods to be presented at any place within paragraph (a) at or before such time as may be specified,

(d) a requirement for the movement of the goods to be by a specified means of transport, and

(e) requirements imposed on any person who is in possession or control of the goods in circumstances where the person knows, or ought reasonably to have known, that the goods are subject to a transit procedure.

Other requirements in relation to transit procedure

6

(1) HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a transit procedure in respect of goods declared for the procedure.

(2) Each of the following is an example of the kind of requirements that may be imposed by the regulations—

(a) a requirement for the goods to be in a specified condition at specified times,

(b) a requirement for the goods to be identified by reference to specified documents and for the documents to accompany the goods,

(c) a requirement for a person to permit the inspection of the goods, the means of transport by which the goods are moved and the documents mentioned in paragraph (b), and

(d) a requirement imposed on any person for the purposes of, or in connection with, implementing any international arrangement to which Her Majesty's government in the United Kingdom is a party.

Deeming a declaration for a transit procedure to be made

7

(1) Regulations made by HMRC Commissioners may make provision, in specified cases, for treating a person as having declared goods for a transit procedure.

(2) The regulations may make provision for treating a transit procedure for which goods are declared as a result of this paragraph as discharged in specified cases.

PART 4 — Inward processing procedure

Introduction

8

A declaration of goods for “an inward processing procedure” may be—

(a) a declaration in the standard form (which is dealt with by paragraphs 9 and 10), or

(b) a declaration in the supplementary form (which is dealt with by paragraphs 11 and 12).

Meaning of goods declared for “an inward processing procedure” in the standard form

9

(1) A declaration of goods for “an inward processing procedure” in the standard form is a declaration—

(a) that the goods are to be imported into the United Kingdom in order to be processed in Great Britain,

(b) that the processing is to take place during a temporary period,

(d) that the processing of the goods is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

(2) The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer.

(3) That period may be subsequently extended (or further extended) by another notice given as mentioned in sub-paragraph (2).

(4) For the purposes of this paragraph processing “consists of qualifying processing activities” in relation to any goods if—

(a) the processing is the repair of the goods,

(b) the processing of the goods (“the imported goods”) results in the production or manufacture of other goods in which the imported goods can be identified,

(d) the processing is the destruction of the goods.

(5) If an inward processing procedure in the standard form has effect in relation to any goods, the goods may be exported in accordance with the applicable export provisions , or removed to Northern Ireland, for a temporary period for processing outside Great Britain without discharging the procedure.

(6) The inward processing procedure in the standard form is not discharged in accordance with sub-paragraph (5) only if—

(a) the processing of the goods outside Great Britain is carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners,

(b) the processing takes place during a period specified in a notice given to the person making the declaration by an HMRC officer (and sub-paragraph (3) also applies for the purposes of this sub-paragraph), and

(7) The requirements that may be imposed by regulations under this paragraph include—

(a) requirements that any processing of a specified description of any goods must result in the production or manufacture of the approved quantity of other goods, and

(b) requirements that any processing is to be carried out only by persons of a specified description.

(8) For the purposes of sub-paragraph (7)(a) “the approved quantity of other goods” means a quantity of the other goods that is determined by reference to a specified methodology.

(9) The provision that may be made by the regulations about a methodology includes provision for the methodology—

(a) to be framed by reference to average production or manufacture of goods over a period,

(b) to apply generally to specified cases, or

(c) to be set by an HMRC officer or chosen by the person who has declared the goods for an inward processing procedure in the standard form (subject to other provision in the regulations limiting the choice).

Other requirements in relation to inward processing procedure in the standard form

10

HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an inward processing procedure in the standard form in respect of goods declared for the procedure.

Meaning of goods declared for “an inward processing procedure” in the supplementary form

11

A declaration of goods for “an inward processing procedure” in the supplementary form is a declaration—

(a) that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released for free circulation in Great Britain,

(aa) that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or

(b) that the goods are to be subject to any operation designed to preserve them, improve their appearance or marketable quality or otherwise prepare them for distribution or resale.

Requirements in relation to inward processing procedure in the supplementary form

12

(1) HMRC Commissioners may by regulations make provision imposing requirements on any person in relation to an inward processing procedure in the supplementary form in respect of goods declared for the procedure.

(2) The provision that may be made by the regulations includes provision that may be made by or under paragraph 9 or 10.

PART 5 — Authorised use procedure

Meaning of goods declared for “an authorised use procedure”

13

A declaration of goods for “an authorised use procedure” is a declaration that the goods are to be subject to use of a description specified in regulations made by HMRC Commissioners.

Other requirements in relation to authorised use procedure

14

HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an authorised use procedure in respect of goods declared for the procedure.

PART 6 — Temporary admission procedure

Meaning of goods declared for “a temporary admission procedure”

15

A declaration of goods for “a temporary admission procedure” is a declaration—

(a) that the goods are of a description specified in regulations made by HMRC Commissioners, and

(b) that the goods are to be used for a period specified in regulations made by HMRC Commissioners before the goods are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland.

Other requirements in relation to temporary admission procedure

16

HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a temporary admission procedure in respect of goods declared for the procedure.

PART 7 — Supplementary provisions

Records

17

(1) HMRC Commissioners may by regulations make provision about the keeping of records in respect of goods that are subject to a special Customs procedure.

(2) The regulations may provide for requirements to be imposed, in respect of records of a specified description, on—

(a) any person to whom an authorisation is granted to declare the goods for the procedure,

(b) any person to whom any other authorisation is granted in accordance with regulations made under any provision of this Schedule,

(c) any person who is involved to any extent in handling, processing, disposing of or otherwise dealing with the goods while the procedure has effect, or

(d) any other person.

Discharge of special Customs procedures: rules applicable to all procedures

18

(1) The provision made by or under this Schedule in relation to goods declared for a special Customs procedure has effect from the time at which the goods are released to the procedure until the time at which the procedure is discharged in accordance with this paragraph or paragraph 19.

(2) A special Customs procedure is discharged if—

(a) the goods are declared for another Customs procedure, and

(b) HMRC accept the declaration.

(3) Directions given by HMRC Commissioners may require a special Customs procedure to be discharged before a date specified in, or determined in accordance with, the directions.

(4) If—

(a) the procedure is not discharged before that date, and

(b) an HMRC officer gives a notice under this sub-paragraph to the person who declared the goods for the procedure,

the goods are treated for the purposes of this Part of this Act as if, at the time at which the notice is given, that person had declared the goods for the free-circulation procedure and HMRC had accepted that declaration.

(5) Directions under this paragraph—

(a) may be given generally by HMRC Commissioners or in relation to the particular case concerned by an HMRC officer, and

(b) if given generally, may be given by way of a public notice given by HMRC Commissioners.

(6) Any regulations made under the Part of this Schedule relating to a particular special Customs procedure—

(a) may require the procedure to be discharged before a specified date, and

(b) may make provision replicating or applying, with or without modifications, the provision made by sub-paragraph (4) or (5).

(7) Any regulations made under the Part of this Schedule relating to a particular special Customs procedure may require the goods to be presented at any place in accordance with the regulations before the procedure is discharged.

Discharge of special Customs procedures: rules applicable to particular procedures

19

(1) This paragraph specifies further cases in which particular special Customs procedures are discharged.

(2) A transit procedure is discharged in accordance with provision made by regulations made by HMRC Commissioners.

(3) A storage procedure, an inward processing procedure, an authorised use procedure or a temporary admission procedure is discharged if—

(a) the goods are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland,

(b) the goods are destroyed, or

(4) In addition, an authorised use procedure or temporary admission procedure in respect of any goods is discharged if the requirements imposed by or under this Schedule in relation to the procedure are met in respect of the goods.

Discharge of special Customs procedures: other provision

20

(1) Despite the provision made by paragraph 18 or 19, a special Customs procedure in respect of any goods is not discharged if a liability to import duty is incurred in respect of the goods while the procedure has effect and—

(a) a guarantee has not been given in accordance with regulations under paragraph 6 of Schedule 6 that has effect in relation to the goods, or

(b) if no guarantee is given, the import duty has not been paid.

(2) If a special Customs procedure in respect of any goods is prevented from being discharged as a result of sub-paragraph (1) (and only as a result of that sub-paragraph), that does not prevent the goods from also being released to another special Customs procedure.

(3) HMRC Commissioners may by regulations make provision as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that a special Customs procedure has been discharged.

Liability to import duty imposed on persons other than declarant etc

21

(1) HMRC Commissioners may by regulations impose a liability to import duty on any person who, at any time while a special Customs procedure has effect, breaches a requirement imposed on the person by provision made by or under this Schedule.

(2) The regulations may provide for cases in which the person is not liable to import duty even though the person breaches a requirement.

Changes in nature of goods while subject to a special Customs procedure etc

22

(1) If at any time while a special Customs procedure has effect in relation to any goods—

(a) there is a change in the goods, and

(b) a liability to import duty is incurred,

HMRC Commissioners may by regulations make provision for determining the liability by reference to the goods as they stood when the declaration for the procedure was made (and not when the liability is incurred).

(2) The regulations—

(a) may apply only in relation to a special Customs procedure of a specified description, and

(b) may provide for their application to be limited to cases where an HMRC officer considers that the regulations ought to apply.

(3) In the case of goods declared for a special Customs procedure, HMRC Commissioners may make provision by regulations for altering the value of the goods for the purposes of import duty so as to take account of things done after the declaration is made.

(4) The regulations may provide—

(a) for the alteration to be applicable only in relation to special Customs procedures of a specified description and only in relation to things done of a specified description, and

(b) for the amount of the alteration to be determined in accordance with the regulations.

(5) Except as provided for by—

(a) the preceding provisions of this paragraph, or

(b) provision made in regulations made by HMRC Commissioners,

if there is a change in any goods at any time while a special Customs procedure has effect in relation to the goods, the goods are to be regarded nonetheless as the same goods for the purposes of any provision made by or under this Part of this Act.

(6) For the purposes of this paragraph it does not matter—

(a) whether a change in any goods is a change in their nature or in any other respect, or

(b) whether a change in any goods is as a result of their incorporation into any other goods or anything else.

Use of equivalent domestic goods

23

(1) HMRC Commissioners may, in cases where goods (“the imported goods”) are intended to be declared for a special Customs procedure, by regulations make provision for requirements in relation to the procedure to be met by reference to equivalent domestic goods.

(2) Goods are “equivalent domestic goods” if they are domestic goods that are of the same, or of substantially the same, description as the imported goods.

(3) Among other things, the regulations may—

(a) secure that, once a declaration of the imported goods for a special Customs procedure is accepted by HMRC, the goods are treated for the purposes of this Part of this Act as if they had been simultaneously released to, and discharged from, the procedure, and

(b) provide that goods may not be so treated unless the requirements in relation to the procedure were met by reference to the equivalent domestic goods.

(4) The provision that may be made by the regulations includes provision for authorising goods in accordance with the regulations before they may be used as equivalent domestic goods.

(5) HMRC Commissioners may by regulations make provision as to cases in which goods are, or are not, to be regarded as equivalent domestic goods for the purposes of this paragraph.

(6) This paragraph does not apply to a transit procedure.

Directions

24

Any directions given by the Treasury or HMRC Commissioners under this Schedule may be amended or revoked.

SCHEDULE 3

PART 1 — Introduction

1

For the purposes of section 10—

(a) a country or territory is an “eligible developing country” if it is listed in Part 2 or Part 3 of this Schedule;

(b) a country or territory is a “least developed country” if it is listed in Part 2 of this Schedule.

PART 2 — Least developed countries

PART 3 — Other eligible developing countries

PART 4 — Power to amend Parts 2 and 3

2

(1) The Secretary of State may by regulations add countries or territories to or remove them from a list in Part 2 or 3 if the Secretary of State is satisfied that—

(a) in the case of the list in Part 2, the country or territory has become, or ceased to be, a least developed country or territory;

(b) in the case of the list in Part 3, the country has become, or ceased to be, a country or territory that is similarly situated to the other countries and territories listed in Part 3, in terms of its economic characteristics.

(2) In determining whether a country or territory has become or ceased to be a least developed country or territory, the Secretary of State must have regard to its classification by the United Nations.

(3) In determining whether a country or territory has become or ceased to be similarly situated to the other countries and territories listed in Part 3, the Secretary of State must have regard, among other things, to its classification by the World Bank.

(4) The Secretary of State may by regulations amend a list in Part 2 or 3 to reflect a change in the name of a country or territory.

SCHEDULE 4

PART 1 — Key definitions

Meaning of “dumped”

1

(1) For the purposes of this Schedule, goods are “dumped” in the United Kingdom if—

(a) they are imported into the United Kingdom, and

(b) their export price is less than their normal value;

and references to the “dumping” of goods are to be read accordingly.

(2) The “normal value” of goods means—

(a) the comparable price, in the ordinary course of trade, for like goods (see paragraph 7) when destined for consumption in the exporting foreign country or territory, or

(b) such other price or value as may be determined in accordance with provision made by regulations for specified cases where it is not appropriate to use the price in paragraph (a).

(3) Regulations may make provision for the purposes of this paragraph—

(a) about what constitutes or does not constitute—

(i) the “export price” of goods;

(ii) “the comparable price”;

(iii) “in the ordinary course of trade”;

(iv) “the exporting foreign country or territory”;

(b) about how any of those matters are to be determined;

(d) about the use of sampling to determine the export price or normal value of goods.

Meaning of “the margin of dumping”

2

For the purposes of this Schedule, “the margin of dumping”, in relation to goods, means the amount which is the difference between—

(a) their export price as determined in accordance with paragraph 1, and

(b) their normal value as determined in accordance with that paragraph.

3

(1) For the purposes of this Schedule—

(a) goods are “subsidised” if they are goods in respect of whose manufacture, production, export or transport a countervailable subsidy is granted, and

(b) references to the “subsidisation” of goods are to be read accordingly.

(2) For the purposes of this Schedule, a “countervailable subsidy” is a subsidy which is specific and which is granted directly or indirectly for the manufacture, production, export or transport of goods.

(3) For the purposes of this Schedule, a “subsidy” exists if there is—

(a) a financial contribution by a foreign authority which confers a benefit, or

(b) a form of income or price support within the meaning of Article XVI of the General Agreement on Tariffs and Trade 1994 (being part of Annex 1A to the WTO Agreement) received from a foreign authority which confers a benefit.

(4) For the purposes of this Schedule, a “foreign authority” means a government or public body within the territory of a foreign country or territory.

(5) Regulations may make provision for the purposes of this paragraph—

(a) about what constitutes or does not constitute a “subsidy”, “a financial contribution by a foreign authority”, “a government” or a “public body” and how any of those matters are to be determined;

(b) about what constitutes or does not constitute “a benefit” and how it is to be determined whether a benefit is conferred;

(c) about what constitutes or does not constitute a subsidy which is “specific” and how it is to be determined whether such a subsidy is granted directly or indirectly as described in sub-paragraph (2).

Meaning of “the amount of the subsidy”

4

(1) For the purposes of this Schedule, “the amount of the subsidy”, in relation to goods, means the amount of the benefit conferred during a specified period by the countervailable subsidy as attributed to the goods in question.

(2) Regulations may make provision—

(a) about how the amount of the benefit conferred by the countervailable subsidy is to be determined for those purposes;

(b) about what constitutes or does not constitute “benefit” for those purposes;

(3) Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

(4) “Specified period” means such period as may be specified by regulations.

Meaning of “injury”

5

(1) For the purposes of this Schedule, “injury” to a UK industry in particular goods (see paragraph 6) means—

(a) material injury, or the threat of material injury, to the industry, or

(b) material retardation of the establishment of the industry.

(2) Regulations may make provision about—

(a) what constitutes or does not constitute material injury to a UK industry or the threat of such injury for the purposes of this Schedule;

(b) what constitutes or does not constitute material retardation of the establishment of a UK industry for the purposes of this Schedule.

(3) Regulations may make provision about how it is to be determined for the purposes of this Schedule whether—

(a) the dumping of goods in the United Kingdom has caused or is causing injury to a UK industry in those goods, or

(b) the importation of subsidised goods into the United Kingdom has caused or is causing injury to a UK industry in those goods.

(4) Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

Meaning of “UK industry”

6

(1) For the purposes of this Schedule, a “UK industry” in particular goods means—

(a) all the producers in the United Kingdom of like goods (see paragraph 7), or

(b) those of them whose collective output of like goods constitutes a major proportion of the total production in the United Kingdom of those goods.

(2) Regulations may make provision for the purposes of sub-paragraph (1)—

(a) about what constitutes or does not constitute—

(i) a producer in the United Kingdom of like goods;

(ii) such a producer's output of like goods;

(iii) the total production in the United Kingdom of like goods;

(iv) a major proportion of that total production;

(b) about how any of those matters are to be determined.

Meaning of “like goods”

7

(1) For the purposes of this Schedule, “like goods”, in relation to goods, means—

(a) goods which are like those goods in all respects, or

(b) if there are no such goods, goods which, although not alike in all respects, have characteristics closely resembling those of the goods in question.

(2) Regulations may make provision about—

(a) what constitutes or does not constitute “like goods” for the purposes of this Schedule;

(b) how “like goods” is to be determined for those purposes.

PART 2 — Dumping and subsidisation investigations

Dumping and subsidisation investigations

8

(1) The TRA may investigate—

(a) whether goods have been or are being dumped in the United Kingdom, and

(b) whether the dumping of the goods has caused or is causing injury to a UK industry in those goods.

(2) References in this Schedule to a “dumping investigation” are to an investigation under sub-paragraph (1).

(3) The TRA may investigate—

(a) whether goods which have been or are being imported into the United Kingdom are subsidised, and

(b) whether the importation of the subsidised goods has caused or is causing injury to a UK industry in those goods.

(4) References in this Schedule to a “subsidisation investigation” are to an investigation under sub-paragraph (3).

Initiation of a dumping or a subsidisation investigation

9

(1) The TRA may initiate a dumping or a subsidisation investigation in relation to goods only if—

(a) it is requested to initiate an investigation in an application made—

(i) by or on behalf of a UK industry in the goods (“the applicant UK industry”), or

(ii) in exceptional circumstances, by the Secretary of State,

(b) it is satisfied that the application contains sufficient evidence that—

(i) the goods have been or are being dumped in the United Kingdom and the dumping has caused or is causing injury to a UK industry in those goods, or

(ii) as the case may be, the goods have been or are being imported into the United Kingdom and are subsidised, and the importation of the subsidised goods has caused or is causing injury to a UK industry in those goods,

(i) the volume of dumped goods (whether actual or potential), and the injury, is more than negligible, and the margin of dumping in relation to those goods is more than minimal, or

(ii) as the case may be, the volume of subsidised goods (whether actual or potential), and the injury, is more than negligible, and the amount of the subsidy in relation to those goods is more than minimal, and

(d) the market share requirement is met or the TRA waives the requirement in relation to the application.

(2) The market share requirement is met if—

(a) in the case of an application under sub-paragraph (1)(a)(i), the TRA is satisfied that the applicant UK industry has a share of the market for like goods for consumption in the United Kingdom (whether produced there or elsewhere) which is sufficient to justify initiating the investigation;

(b) in the case of an application under sub-paragraph (1)(a)(ii), the TRA is satisfied that a UK industry in the goods has a share of the market for like goods for consumption in the United Kingdom (whether produced there or elsewhere) which is sufficient to justify initiating the investigation.

(3) Regulations may make provision about—

(a) what constitutes or does not constitute an application made by or on behalf of a UK industry for the purposes of sub-paragraph (1)(a)(i);

(b) when an application is made for the purposes of sub-paragraph (1)(a);

(d) the time limit for determining such an application;

(e) what constitutes or does not constitute “negligible” and “minimal” for the purposes of sub-paragraph (1)(c)(i) or (ii);

(f) how it is to be determined for those purposes whether those thresholds have been exceeded;

(g) what constitutes or does not constitute “the market for like goods for consumption in the United Kingdom” and a UK industry's “share” of that market for the purposes of sub-paragraphs (1)(d) and (2);

(h) how any of those matters are to be determined for the purposes of sub-paragraphs (1)(d) and (2).

(3A) Where the TRA receives an application under sub-paragraph (1)(a)(i), the TRA must notify the Secretary of State of the application before the end of the second working day after the day on which it receives the application.

(4) If any of the requirements of sub-paragraph (1)(a) to (d) in respect of a dumping or a subsidisation investigation (as the case may be) are not met, the TRA must reject the application and notify the applicant accordingly (unless it is the requirement in sub-paragraph (1)(a) that is not met because the application has been withdrawn).

(5) If the requirements of sub-paragraph (1)(a) to (d) in respect of a dumping investigation are met, the TRA must notify the Secretary of State that it intends to initiate a dumping investigation and, after the relevant interval, must take the following steps in the order in which they are set out—

(a) accept the application,

(b) notify the governments of the relevant foreign countries or territories,

(d) publish notice of its decision to initiate the investigation (including notice of the goods which are the subject of the investigation), and

(e) notify the Secretary of State and interested parties (see paragraph 32(3)) accordingly.

(6) If the requirements of sub-paragraph (1)(a) to (d) in respect of a subsidisation investigation are met, the TRA must notify the Secretary of State that it intends to initiate a subsidisation investigation and, after the relevant interval, must take the following steps in the order in which they are set out—

(a) accept the application,

(aa) invite the governments of the relevant foreign countries or territories to participate in consultations,

(b) ... initiate the investigation,

(c) publish notice of its decision to initiate the investigation (including notice of the goods which are the subject of the investigation), and

(d) notify the Secretary of State and interested parties accordingly.

(6A) In sub-paragraphs (5) and (6), the “relevant interval” is the period of two working days beginning with the first working day after the day on which the TRA notifies the Secretary of State of its intention to initiate the investigation.

(7) “Relevant foreign country or territory” means—

(a) in the case of an application for a dumping investigation, the exporting foreign country or territory (within the meaning of paragraph 1(2)) of the alleged dumped goods;

(b) in the case of an application for a subsidisation investigation, a foreign country or territory within whose territory is located a foreign authority which is alleged to have granted one or more of the subsidies in question.

(8) Notices under sub-paragraphs (5)(d) and (e) and (6)(c) and (d) must specify the date of the initiation of the investigation.

(9) Nothing in this paragraph prevents the TRA initiating both a dumping investigation and a subsidisation investigation in relation to the same goods if the requirements of sub-paragraph (1)(a) to (d) are met in the case of each investigation.

(10) In this paragraph, “working day” means any day other than a Saturday, a Sunday or a day that is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.

Conduct of a dumping or a subsidisation investigation

10

(1) Regulations may make provision about the conduct of a dumping or a subsidisation investigation.

(2) Such regulations may, among other things, make provision about—

(a) the stages of an investigation;

(b) time limits for completion of a stage or of an investigation;

(d) the information which must or may be provided or made available by the TRA to others;

(e) requests by the TRA for information from others and the consequences of not providing the information requested or of providing information which is false or misleading;

(f) requests by the TRA to visit premises in or outside the United Kingdom and the consequences of not agreeing to such requests;

(g) the conduct of such visits;

(h) the consequences of otherwise impeding an investigation;

(i) the treatment of confidential or other information provided to or by the TRA or the Secretary of State;

(j) the provision and conduct of oral hearings.

(k) the Secretary of State requiring the TRA to reassess a proposal to terminate an investigation.

Provisional affirmative determinations and final affirmative or negative determinations

11

(1) In the case of a dumping investigation, an “affirmative determination” in relation to goods means a determination that—

(a) the goods have been or are being dumped in the United Kingdom, and

(b) the dumping of the goods has caused or is causing injury to a UK industry in those goods.

(2) In the case of a subsidisation investigation, an “affirmative determination” in relation to goods means a determination that—

(a) the goods have been or are being imported into the United Kingdom and are subsidised, and

(b) the importation of the subsidised goods has caused or is causing injury to a UK industry in those goods.

(3) At any stage during a dumping or a subsidisation investigation, the TRA may make an affirmative determination, based on the evidence then before it, in relation to goods which are the subject of the investigation (referred to in this Schedule as “a provisional affirmative determination”).

(4) But the TRA may only make such a determination if it is satisfied that interested parties (see paragraph 32(3)) have been given an adequate opportunity to provide information to it regarding the investigation.

(5) The TRA must make a final determination in relation to each of the goods which are the subject of a dumping or a subsidisation investigation (but see paragraph 12A for a requirement to give notice to the Secretary of State in certain cases).

(6) A final determination under sub-paragraph (5) in relation to goods is—

(a) an affirmative determination (referred to in this Schedule as a “final affirmative determination”), or

(b) if the TRA determines that it cannot make an affirmative determination in relation to the goods, a negative determination (referred to in this Schedule as a “final negative determination”).

(7) The TRA may make different final determinations in relation to different goods which are the subject of the investigation.

(8) The TRA must—

(a) publish notice of its final negative determination or final negative determinations under sub-paragraph (5), and

(b) notify the Secretary of State and interested parties accordingly.

Termination of a dumping or a subsidisation investigation

12

A dumping or a subsidisation investigation in relation to goods terminates (if it has not already terminated by virtue of provision made under paragraph 10(1))—

(a) in a case where the TRA makes a final negative determination in relation to the goods, when notice of that determination is published under paragraph 11(8)(a),

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 17(3) or (4) in relation to them which the Secretary of State rejects, when the notice of rejection is published under paragraph 20(4)(a) or the Secretary of State publishes notice of a decision under paragraph 20A (2), or

(d) in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 17(3) or (4) in relation to them which the Secretary of State accepts, at the end of the day of publication of the public notice under section 13 giving effect to the recommendation.

PART 3 — Provisional remedy: requiring a guarantee

13

(1) This paragraph applies where the TRA makes a provisional affirmative determination in relation to goods which are the subject of a dumping or a subsidisation investigation.

(2) Goods in relation to which that determination is made are referred to in this paragraph as relevant goods.

(3) The TRA may recommend to the Secretary of State—

(a) in the case of a dumping investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if an anti-dumping amount had been applied to the goods based on the provisional affirmative determination (“an estimated anti-dumping amount”), or

(b) in the case of a subsidisation investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if a countervailing amount had been applied to the goods based on the provisional affirmative determination (“an estimated countervailing amount”).

(4) The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that requiring a guarantee in accordance with its recommendation—

(a) is necessary to prevent injury being caused during the investigation to a UK industry in the relevant goods, ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) The TRA may make different recommendations under sub-paragraph (3) for different relevant goods or descriptions of relevant goods, including by reference to—

(a) specified overseas exporters or descriptions of overseas exporter;

(b) specified foreign countries or territories or descriptions of foreign countries or territories.

(6) But the TRA may only make one recommendation under paragraph (a) or, as the case may be, paragraph (b) of sub-paragraph (3) in relation to any particular relevant good.

(7) And the TRA may make different recommendations under paragraph (a) or (b) of sub-paragraph (3) for different relevant goods or descriptions of relevant goods only if the recommendations which it makes under that paragraph when taken together cover all the relevant goods.

(8) If the TRA determines that there are one or more recommendations which it could make under paragraph (a) or, as the case may be paragraph (b), of sub-paragraph (3), it must make that recommendation or those recommendations (subject to sub-paragraphs (6) and (7)).

(8A) Where the TRA makes a recommendation under sub-paragraph (3), it must advise the Secretary of State whether and why it considers that requiring importers to give a guarantee in accordance with the recommendation would meet the economic interest test (see paragraph 25).

(9) If the TRA determines that there is no recommendation which it could make under sub-paragraph (3), it must—

(a) publish notice of its provisional affirmative determination in relation to the goods,

(b) publish notice of its determination that there is no recommendation which it could make under sub-paragraph (3), and

TRA’s recommendations regarding requiring a guarantee

14

(1) A recommendation under paragraph 13(3) to require the giving of a guarantee in respect of goods must specify those goods and include—

(a) the TRA's recommendation regarding—

(i) the form of the guarantee,

(ii) how an estimated anti-dumping amount or an estimated countervailing amount applicable to the goods should be determined for the purpose of calculating the amount of the guarantee,

(iii) how the amount of the guarantee should be calculated, and

(iv) the period during which the requirement to give a guarantee should apply, and

(b) such other content as regulations may require.

(2) The form of guarantee referred to in sub-paragraph (1)(a)(i) may be cash, a bond or a bank guarantee.

(3) The recommendation referred to in sub-paragraph (1)(a)(ii) must be such that an estimated anti-dumping amount or an estimated countervailing amount does not exceed—

(a) the margin of dumping or, as the case may be, the amount of the subsidy, in relation to the goods as determined by the TRA as part of its provisional affirmative determination, or

(b) the amount which the TRA is satisfied would be adequate to remove the injury to a UK industry in the goods if that amount is less than the margin of dumping or, as the case may be, the amount of the subsidy referred to in paragraph (a).

(4) Regulations may make provision for the purposes of sub-paragraph (3)(b) about how the amount which the TRA is satisfied would be adequate to remove the injury described in that provision is to be determined.

(5) The period referred to in sub-paragraph (1)(a)(iv)—

(a) must not exceed 6 months in the case of a dumping investigation (but see paragraph 16 regarding extensions), or 4 months in the case of a subsidisation investigation, and

(b) if the recommendation is accepted by the Secretary of State, must begin—

(i) on the day after the date of publication of the notice under paragraph 15(5)(b), or

(ii) if later, on the day which is the day after the end of the period of 60 days beginning with the date of the initiation of the investigation.

Secretary of State’s power to require a guarantee

15

(1) If the TRA makes a recommendation under paragraph 13(3), the Secretary of State must decide whether to accept or reject the recommendation.

(2) The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it.

(3) In considering that, the Secretary of State must have regard to the TRA’s advice on whether requiring a guarantee in accordance with the recommendation would meet the economic interest test (see paragraph 25).

(3A) Sub-paragraph (3B) applies if the recommendation is rejected.

(3B) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that importers of relevant goods should be required to give a guarantee other than in accordance with the recommendation.

(3C) But the Secretary of State may make a decision under sub-paragraph (3B) only if a recommendation under paragraph 13(3) to the same effect as the decision (ignoring any restrictions in paragraph 13 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 14.

(3D) Where the Secretary of State makes a decision under sub-paragraph (3B), 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.

(4) If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (3B), the Secretary of State must—

(a) publish notice of the TRA's provisional affirmative determination in relation to the goods, of the recommendation and of the rejection of it,

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

(5) If the recommendation is accepted, the Secretary of State must—

(a) publish notice of the TRA's provisional affirmative determination in relation to the goods and of the recommendation,

(b) publish a notice that all importers of the goods specified in the recommendation are required to give a guarantee in accordance with the recommendation and regulations under paragraph 6 of Schedule 6, and

(6) The notice under sub-paragraph (5)(b) must—

(a) specify, in accordance with the TRA's recommendation, the matters referred to in paragraph 14(1)(a)(i) to (iv), and

(b) include such other content as regulations may require.

(7) For the purposes of this Schedule, “the period of a provisional remedy” in respect of goods means the period during which the requirement to give a guarantee in respect of the goods applies.

(8) The period of a provisional remedy in respect of goods ceases (if it has not already expired) when the dumping investigation or, as the case may be, the subsidisation investigation in relation to the goods terminates.

Extension of the period of a provisional remedy in a dumping investigation

16

(1) Regulations may make provision for, or in connection with, the extension by the Secretary of State, on the recommendation of the TRA, of the period of a provisional remedy which has been applied in respect of goods in the case of a dumping investigation.

(2) Any such extension must not result in the period of the provisional remedy being a period of more than 9 months beginning with the date when the requirement to give a guarantee in respect of goods first applied.

(3) The regulations must require that if the period of a provisional remedy is extended, the Secretary of State—

(a) publishes a revised notice under paragraph 15(5)(b) containing the revised period of the provisional remedy in accordance with the TRA's recommendation, and

(b) notifies interested parties (see paragraph 32(3)) accordingly.

PART 4 — Definitive remedies: anti-dumping amount or countervailing amount

17

(1) This paragraph applies where the TRA makes a final affirmative determination in relation to goods which are the subject of a dumping or a subsidisation investigation.

(2) Goods in relation to which that determination is made are referred to in this paragraph as relevant goods.

(3) In the case of a dumping investigation, the TRA must recommend to the Secretary of State—

(a) that an additional amount of import duty (referred to in this Schedule as an “anti-dumping amount”) should be applicable for a specified period to all the relevant goods except, in the case of goods in respect of which an undertaking is accepted under provision made by or under Part 5, during any period when the undertaking applies, and

(b) how an anti-dumping amount applicable to the relevant goods should be determined.

(4) In the case of a subsidisation investigation, the TRA must recommend to the Secretary of State—

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.