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

Provisional affirmative determinations and final affirmative or negative determinations

9

(1) In the case of a safeguarding 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 in increased quantities, and

(b) the importation of the goods in increased quantities has caused or is causing serious injury to UK producers of those goods.

(2) At any stage during a safeguarding 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”).

(3) But the TRA may only make such a determination if it is satisfied that interested parties (see paragraph 31(3)) have been given an adequate opportunity to provide information to it regarding the investigation.

(4) The TRA must make a final determination in relation to each of the goods which are the subject of a safeguarding investigation.

(5) A final determination under sub-paragraph (4) 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”) (but see paragraph 10A for a requirement to give notice to the Secretary of State in certain cases).

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

(7) The TRA must—

(a) publish notice of its final negative determination or final negative determinations under sub-paragraph (4), and

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

Termination of a safeguarding investigation

10

A safeguarding investigation in relation to goods terminates (if it has not already terminated by virtue of provision made under paragraph 8(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 9(7)(a),

(b) in a case where the TRA makes a final affirmative determination in relation to the goods and determines that there is not a recommendation which it could make under paragraph 16(3) in relation to them, when notice of that determination is published under paragraph 16(11)(b) (and see paragraph 10A for a requirement to give notice to the Secretary of State before making the determination),

(c) in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 16(3) in relation to them which the Secretary of State rejects, when the notice of rejection is published under paragraph 19(3)(a) or 20(3)(a) or the Secretary of State publishes notice of a decision under paragraph 19(2C) or 20(2C), or

(d) in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 16(3) 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 remedies: provisional safeguarding amount & provisional tariff rate quotas

11

(1) This paragraph applies where the TRA makes a provisional affirmative determination in relation to goods which are the subject of a safeguarding 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) that an additional amount of import duty (referred to in this Schedule as a “provisional safeguarding amount”) should be applicable for a specified period to all the relevant goods or to specified relevant goods;

(b) that all the relevant goods, or specified relevant goods, should be subject to a quota for a specified period during which a lower rate of import duty should be applicable to imports of goods within the amount of the quota than is applicable to imports of goods outside the amount of the quota (referred to in this Schedule as a “provisional tariff rate quota”).

(4) Where the TRA makes a recommendation under sub-paragraph (3)(a) in relation to relevant goods it must, as part of the recommendation, recommend to the Secretary of State how a provisional safeguarding amount applicable to those goods should be determined.

(5) The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that applying a provisional safeguarding amount to relevant goods, or making relevant goods subject to a provisional tariff rate quota, in accordance with its recommendation—

(a) is necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods, ...

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

(6) The TRA may only make a recommendation under one or other of paragraphs (a) and (b) of sub-paragraph (3) in relation to any particular relevant good.

(7) The TRA may make a recommendation under paragraph (a) or (b) of sub-paragraph (3) in relation to specified relevant goods (rather than all the relevant goods) only if the recommendations which it makes under that sub-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 sub-paragraph (3) in relation to all the relevant goods, or that there are one or more recommendations which it could make under sub-paragraph (3) in relation to specified relevant goods, it must make that recommendation or one of 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 applying a provisional safeguarding amount to relevant goods, or making relevant goods subject to a provisional tariff rate quota, in accordance with the recommendation, would meet the economic interest test (see paragraph 23).

(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 about a provisional safeguarding amount

12

(1) This paragraph applies to a recommendation by the TRA under paragraph 11(3)(a) in relation to goods.

(2) The specified period referred to in paragraph 11(3)(a)—

(a) must not exceed 200 days, and

(b) if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

(3) A recommendation under paragraph 11(3)(a) as to how a provisional safeguarding amount applicable to goods should be determined (see paragraph 11(4)) may be by reference to either or both of the following—

(a) the value of the goods, and

(b) the weight or volume of the goods or any other measure of their quantity or size.

(4) But that recommendation must be such that a provisional safeguarding amount applicable to goods does not exceed the amount which the TRA is satisfied is necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods.

(5) Regulations may make provision for the purposes of sub-paragraph (4) about how the amount which the TRA is satisfied is necessary to prevent the serious injury described in that provision is to be determined.

(6) A recommendation under paragraph 11(3)(a) must include such other content as regulations may require.

TRA’s recommendations regarding provisional tariff rate quotas

13

(1) This paragraph applies to a recommendation by the TRA under paragraph 11(3)(b) in relation to goods.

(2) The specified period referred to in paragraph 11(3)(b)—

(a) must not exceed 200 days, and

(b) if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

(3) The recommendation must (in addition to the specified period) include—

(a) the TRA's recommendation regarding—

(i) the amount of the quota,

(ii) how the quota should be allocated, and

(iii) the rates of import duty that should be applied to goods subject to the quota, and

(b) such other content as regulations may require.

(4) The TRA must consult the Secretary of State before making a recommendation regarding the allocation of the quota.

(5) The things recommended by the TRA by virtue of sub-paragraph (3)(a) must be such as the TRA is satisfied are necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods.

(6) Regulations may make provision for the purposes of sub-paragraph (5) about how the things which the TRA is satisfied are necessary to prevent the serious injury described in that provision are to be determined.

Secretary of State’s power to apply a provisional safeguarding amount

14

(1) If the TRA makes a recommendation under paragraph 11(3)(a), 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.

(2A) In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a provisional safeguard amount to relevant goods in accordance with the recommendation would meet the economic interest test (see paragraph 23).

(2B) Sub-paragraph (2C) applies if the recommendation is rejected.

(2C) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

(a) a provisional safeguarding amount should be applied to all the relevant goods, or to specified relevant goods, other than in accordance with the recommendation, or

(b) all the relevant goods, or specified relevant goods, should be subject to a provisional tariff rate quota for a specified period.

(2D) But the Secretary of State may make a decision under sub-paragraph (2C) only if a recommendation under paragraph 11(3) to the same effect as the decision (ignoring any restrictions in paragraph 11 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 12 or 13, as the case may be.

(2E) Where the Secretary of State makes a decision under sub-paragraph (2C), 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.

(3) If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (2C), 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 31(3)) accordingly, and

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

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

(b) must notify interested parties accordingly, and

(5) The period for which a provisional safeguarding amount applies to goods ceases (if it has not already expired) when the safeguarding investigation in relation to the goods terminates.

Secretary of State’s power to subject goods to a provisional tariff rate quota

15

(1) If the TRA makes a recommendation under paragraph 11(3)(b), 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

(2A) In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a provisional tariff rate quota to relevant goods in accordance with the recommendation would meet the economic interest test (see paragraph 23).

(2B) Sub-paragraph (2C) applies if the recommendation is rejected.

(2C) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

(a) all the relevant goods, or specified relevant goods, should be subject to a provisional tariff rate quota, other than in accordance with the recommendation, or

(b) a provisional safeguarding amount should be applied for a specified period to all the relevant goods or, to specified relevant goods.

(2D) But the Secretary of State may make a decision under sub-paragraph (2C) only if a recommendation under paragraph 11(3) to the same effect as the decision (ignoring any restrictions in paragraph 11 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 12 or 13, as the case may be.

(2E) Where the Secretary of State makes a decision under sub-paragraph (2C), 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.

(3) If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (2C), 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 31(3)) accordingly, and

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

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

(b) must notify interested parties accordingly, and

(5) The period for which goods are subject to a provisional tariff rate quota ceases (if it has not already expired) when the safeguarding investigation in relation to the goods terminates.

PART 4 — Definitive remedies: definitive safeguarding amount & tariff rate quotas

16

(1) This paragraph applies where the TRA makes a final affirmative determination in relation to goods which are the subject of a safeguarding 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) that an additional amount of import duty (referred to in this Schedule as a “definitive safeguarding amount”) should be applicable for a specified period to all the relevant goods or to specified relevant goods;

(b) that all the relevant goods, or specified relevant goods, should be subject to a quota for a specified period during which a lower rate of import duty should be applicable to imports of goods within the amount of the quota than is applicable to imports of goods outside the amount of the quota (referred to in this Schedule as a “tariff rate quota”).

(4) Where the TRA makes a recommendation under sub-paragraph (3)(a) in relation to relevant goods it must, as part of the recommendation, recommend to the Secretary of State how a definitive safeguarding amount applicable to those goods should be determined.

(5) The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) there is in place an adjustment plan setting out how UK producers of the relevant goods intend to adjust to the importation of the goods in increased quantities.

(6) But sub-paragraph (5) is to be read as if paragraph (b) were omitted if the TRA waived the requirement for the application to initiate a safeguarding investigation in relation to the relevant goods to be accompanied by a preliminary adjustment plan.

(7) Regulations may make provision about the form and content of an adjustment plan.

(8) The TRA may only make a recommendation under one or other of paragraphs (a) and (b) of sub-paragraph (3) in relation to any particular relevant good.

(9) The TRA may make a recommendation under paragraph (a) or (b) of sub-paragraph (3) in relation to specified relevant goods (rather than all the relevant goods) only if the recommendations which it makes under that sub-paragraph, when taken together, cover all the relevant goods.

(10) If the TRA determines that there are one or more recommendations which it could make under sub-paragraph (3) in relation to all the relevant goods, or that there are one or more recommendations which it could make under sub-paragraph (3) in relation to specified relevant goods, it must make that recommendation or one of those recommendations (subject to sub-paragraphs (8) and (9)).

(10A) Where the TRA considers that there are two or more options which it could recommend under sub-paragraph (3)(a) or (b), in relation to relevant goods or descriptions of relevant goods, it may give the Secretary of State each of those options as part of its recommendation.

(10B) The Secretary of State may by regulations make provision requiring the TRA, in specified circumstances, to consider whether it could give the Secretary of State two or more options as part of its recommendation under sub-paragraph (3)(a) or (b) in relation to relevant goods or descriptions of relevant goods.

(10C) Where, after considering whether it could give the Secretary of State two or more options as part of its recommendation in accordance with regulations under sub-paragraph (10B), the TRA considers that there is only one option which it could reasonably recommend under sub-paragraph (3)(a) or (b) in relation to relevant goods or descriptions of relevant goods, it must give the Secretary of State its reasons for reaching that conclusion.

(10D) Where the TRA gives the Secretary of State options, it must—

(a) give the Secretary of State its reasons for including each option, and

(b) inform the Secretary of State which option it prefers and why.

(10E) Where the TRA makes a recommendation under sub-paragraph (3) it must advise the Secretary of State whether and why it considers that applying a definitive safeguarding amount or making relevant goods subject to a quota in accordance with—

(a) its recommendation, or

(b) where the recommendation contains options given under sub-paragraph (10A), each option,

would meet the economic interest test (see paragraph 23).

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

(a) publish notice of its final 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 about a definitive safeguarding amount

17

(1) This paragraph applies to a recommendation by the TRA under paragraph 16(3)(a) in relation to goods.

(2) The specified period referred to in paragraph 16(3)(a)—

(a) must be such period as the TRA is satisfied is necessary—

(i) to remove the serious injury, or to prevent further serious injury, caused by the importation of the goods in increased quantities to UK producers of the goods, and

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities,

(b) must not exceed 4 years (but see paragraph 21 regarding the possibility of extensions or other variations to that period following a review), and

(c) if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

(3) A recommendation under paragraph 16(3)(a) as to how a definitive safeguarding amount applicable to goods should be determined (see paragraph 16(4)) may be by reference to either or both of the following—

(a) the value of the goods, and

(b) the weight or volume of the goods or any other measure of their quantity or size.

(4) But that recommendation must be such that—

(a) a definitive safeguarding amount applicable to goods does not exceed the amount which the TRA is satisfied is necessary—

(i) to remove serious injury to UK producers of the goods, and

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities, and

(b) where the specified period referred to in paragraph 16(3)(a) exceeds 1 year, a definitive safeguarding amount applicable to goods becomes progressively smaller as the period progresses.

(5) Regulations may make provision for the purposes of sub-paragraph (4)(a) about how the amount which the TRA is satisfied is necessary for the purposes mentioned is to be determined.

(6) A recommendation under paragraph 16(3)(a) must include such other content as regulations may require.

(7) If a provisional safeguarding remedy has been applied to some or all of the goods as part of the same safeguarding investigation, sub-paragraph (8) applies for the purposes of sub-paragraphs (2)(b) and (4)(b).

(8) The length of the specified period referred to in paragraph 16(3)(a), so far as relating to goods to which a provisional safeguarding remedy has been applied, is to be treated as extended by the length of the specified period for which the TRA recommended that a provisional safeguarding remedy should be applied to them or, where the TRA’s recommendation contained options proposing different lengths, the length adopted by the Secretary of State.

(9) Where the application of sub-paragraph (8) results in the length of the specified period referred to in paragraph 16(3)(a), so far as relating to goods to which a provisional safeguarding remedy has been applied, exceeding 1 year, sub-paragraph (4)(b) is to be read as if references to goods were references to the goods to which the provisional safeguarding remedy has been applied.

(10) In this paragraph, references to the application of a provisional safeguarding remedy are to—

(a) applying a provisional safeguarding amount to goods, or

(b) making goods subject to a provisional tariff rate quota.

(11) This paragraph has effect in relation to an option given by the TRA under paragraph 16(10A) as it has effect in relation to a recommendation by the TRA under paragraph 16(3)(a).

TRA’s recommendations regarding tariff rate quotas

18

(1) This paragraph applies to a recommendation by the TRA under paragraph 16(3)(b) in relation to goods.

(2) The specified period referred to in paragraph 16(3)(b)—

(a) must be such period as the TRA is satisfied is necessary—

(i) to remove the serious injury, or to prevent further serious injury, caused by the importation of the goods in increased quantities to UK producers of the goods, and

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities,

(b) must not exceed 4 years (but see paragraph 21 regarding the possibility of extensions or other variations to that period following a review), and

(c) if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

(3) The recommendation must (in addition to the specified period) include—

(a) the TRA's recommendation regarding—

(i) the amount of the quota,

(ii) how the quota should be allocated, and

(iii) the rates of import duty that should be applied to goods subject to the quota, and

(b) such other content as regulations may require.

(4) The TRA must consult the Secretary of State before making a recommendation regarding the allocation of the quota.

(5) The things recommended by the TRA by virtue of sub-paragraph (3)(a)—

(a) must be such as the TRA is satisfied are necessary—

(i) to remove serious injury to UK producers of the goods, and

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities, and

(b) where the specified period referred to in paragraph 16(3)(b) exceeds 1 year, must be such that the amount of import duty applicable to goods subject to the quota becomes progressively smaller as the period progresses (whether by increases in the amount of the quota, decreases in the rates of import duty, or both).

(6) Regulations may make provision for the purposes of sub-paragraph (5)(a) about how the things which the TRA is satisfied are necessary for the purposes mentioned are to be determined.

(7) If a provisional safeguarding remedy has been applied to some or all of the goods as part of the same safeguarding investigation, sub-paragraph (8) applies for the purposes of sub-paragraphs (2)(b) and (5)(b).

(8) The length of the specified period referred to in paragraph 16(3)(b), so far as relating to goods to which a provisional safeguarding remedy has been applied, is to be treated as extended by the length of the specified period for which the TRA recommended that a provisional safeguarding remedy should be applied to them.

(9) Where the application of sub-paragraph (8) results in the length of the specified period referred to in paragraph 16(3)(b), so far as relating to goods to which a provisional safeguarding remedy has been applied, exceeding 1 year, sub-paragraph (5)(b) is to be read as if references to goods were references to the goods to which the provisional safeguarding remedy has been applied.

(10) In this paragraph, references to the application of a provisional safeguarding remedy are to—

(a) applying a provisional safeguarding amount to goods, or

(b) making goods subject to a provisional tariff rate quota.

(11) This paragraph has effect in relation to an option given by the TRA under paragraph 16(10A) as it has effect in relation to a recommendation by the TRA under paragraph 16(3)(b).

Secretary of State’s power to apply a definitive safeguarding amount

19

(1) If the TRA makes a recommendation under paragraph 16(3)(a) that a definitive safeguarding amount should be applicable to goods, the Secretary of State must decide whether to accept or reject the recommendation.

(a) decide whether to accept or reject the recommendation , or

(b) request that the TRA reassess its recommendation, by reference to any matters specified in the request, with a view to amending or replacing the recommendation.

(1A) Where the Secretary of State accepts a recommendation which contains options given in reliance on paragraph 16(10A), the Secretary of State must decide which of those options to adopt.

(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.

(2A) In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a definitive safeguarding amount in accordance with the recommendation, or in accordance with each option, as the case may be, would meet the economic interest test (see paragraph 23).

(2B) Sub-paragraph (2C) applies if the recommendation is rejected.

(2C) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

(a) a definitive safeguarding amount should be applied to all the relevant goods, or to specified relevant goods, other than in accordance with the recommendation, or

(b) all the relevant goods, or specified relevant goods, should be subject to a tariff rate quota for a specified period.

(2D) But the Secretary of State may make a decision under sub-paragraph (2C) only if a recommendation under paragraph 16 to the same effect as the decision (ignoring any restrictions in paragraph 16 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 17 or 18, as the case may be.

(2E) Where the Secretary of State makes a decision under sub-paragraph (2C), 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.

(3) If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (2C), the Secretary of State must—

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

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

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

(a) must publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation , including any particular option adopted by the Secretary of State, and of the acceptance of it,

(b) must notify interested parties accordingly, and

(4A) The Secretary of State may only make a request under sub-paragraph (1)(b) 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 recommendation,

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

(4B) Before making a request under sub-paragraph (1)(b), the Secretary of State must consult the TRA.

(4C) Where the Secretary of State makes a request under sub-paragraph (1)(b), the TRA must—

(a) comply with the request, and

(b) in reassessing its recommendation, have regard to any particular considerations which the Secretary of State may specify in the request.

(5) See paragraphs 21 and 22 for variation or revocation of the application of a definitive safeguarding amount.

Secretary of State’s power to subject goods to a tariff rate quota

20

(1) If the TRA makes a recommendation under paragraph 16(3)(b) that goods should be subject to a tariff rate quota, the Secretary of State must .

(a) decide whether to accept or reject the recommendation , or

(b) request that the TRA reassess its recommendation with a view to amending or replacing the recommendation.

(1A) Where the Secretary of State accepts a recommendation which contains options given in reliance on paragraph 16(10A), the Secretary of State must decide which of those options to adopt.

(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.

(2A) In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a tariff rate quota in accordance with the recommendation, or in accordance with each option, as the case may be, would meet the economic interest test (see paragraph 23).

(2B) Sub-paragraph (2C) applies if the recommendation is rejected.

(2C) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

(a) all the relevant goods, or specified relevant goods, should be subject to a tariff rate quota, other than in accordance with the recommendation, or

(b) a definitive safeguarding amount should be applied for a specified period to all the relevant goods, or to specified relevant goods.

(2D) But the Secretary of State may make a decision under sub-paragraph (2C) only if a recommendation under paragraph 16 to the same effect as the decision (ignoring any restrictions in paragraph 16 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 17 or 18, as the case may be.

(2E) Where the Secretary of State makes a decision under sub-paragraph (2C), 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.

(3) If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (2C), the Secretary of State must—

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

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

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

(a) must publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation , including any particular option adopted by the Secretary of State, and of the acceptance of it,

(b) must notify interested parties accordingly, and

(4A) The Secretary of State may only make a request under sub-paragraph (1)(b) 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 recommendation,

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

(4B) Before making a request under sub-paragraph (1)(b), the Secretary of State must consult the TRA.

(4C) Where the Secretary of State makes a request under sub-paragraph (1)(b), the TRA must—

(a) comply with the request, and

(b) in reassessing its recommendation, have regard to any particular considerations which the Secretary of State may specify in the request.

(5) See paragraphs 21 and 22 for variation or revocation of a tariff rate quota.

Reviews

21

(1) Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of a definitive safeguarding amount or the continuation of a tariff rate quota.

(2) References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1).

(3) Regulations under sub-paragraph (1) may, among other things, provide for a review to consider—

(a) whether the continuing application of a definitive safeguarding amount, or the continuation of a tariff rate quota, is necessary—

(i) to remove the serious injury, or to prevent further serious injury, caused by the importation of the goods in increased quantities to UK producers of the goods, or

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities;

(b) whether serious injury to UK producers of the goods would be likely to continue or recur if the application of a definitive safeguarding amount were to expire or be varied or revoked or if a tariff rate quota were to expire or be varied or revoked;

(c) whether replacing the application of a definitive safeguarding amount with a tariff rate quota, or replacing a tariff rate quota with the application of a definitive safeguarding amount, would better meet the aim of—

(i) removing serious injury to UK producers of the goods, or

(ii) facilitating the adjustment of those UK producers to the importation of the goods in increased quantities;

(d) whether an adjustment plan as referred to in paragraph 16(5)(b) is being complied with.

(4) Regulations under sub-paragraph (1) may, among other things, make—

(a) provision for the TRA to investigate certain matters;

(b) provision for the period for which a definitive safeguarding amount applies to goods by public notice under section 13, or for which goods are subject to a tariff rate quota by public notice under that section, to be treated as continuing (where it would otherwise cease to do so) while a review is ongoing;

(ba) provision corresponding or similar to any provision made by or under this Schedule in relation to a safeguarding investigation, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

(bb) provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA;

(5) Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(c) in relation to a review as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

(6) Regulations may make provision for or in connection with—

(a) the TRA recommending to the Secretary of State that—

(i) the application of a definitive safeguarding amount to goods should be varied, revoked or replaced with a tariff rate quota, or

(ii) a tariff rate quota to which goods are subject should be varied, revoked or replaced with the application of a definitive safeguarding amount, ...

(aa) the TRA giving the Secretary of State options as part of a recommendation, and

(b) the Secretary of State’s powers in relation to such a recommendation.

(7) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State decides that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State—

(a) must publish notice of the decision,

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

(8) The variation of the application of a definitive safeguarding amount to goods which the TRA may recommend to the Secretary of State , or which the Secretary of State may decide to make other than in accordance with a recommendation, by virtue of regulations under sub-paragraph (6) may take the form of one or both of the following—

(a) varying the period for which a definitive safeguarding amount is applicable (including extending it beyond the period referred to in paragraph 17(2)(b));

(b) varying how a definitive safeguarding amount should be determined such that a lower amount of import duty is applicable.

(9) The variation of a tariff rate quota which the TRA may recommend to the Secretary of State , or which the Secretary of State may decide to make other than in accordance with a recommendation, by virtue of regulations under sub-paragraph (6) may take the form of one or more of the following—

(a) increasing the amount of the quota;

(b) varying the allocation of the quota;

(d) reducing the part of the period for which the amount of the quota is lower or for which import duty at a higher rate applies (so that the amount of the quota is increased, or import duty applies at a lower rate, more quickly);

(e) varying the period for which goods are subject to the quota (including extending it beyond the period referred to in paragraph 18(2)(b)).

(10) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State decides that, for the first time, a definitive safeguarding amount should be applicable to goods or goods should be subject to a tariff rate quota, the Secretary of State—

(a) must publish notice of the decision,

(b) must notify interested parties accordingly, and

Variation or revocation following an international dispute decision

22

(1) Regulations may make provision for or in connection with—

(a) the TRA recommending to the Secretary of State that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked in light of an international dispute decision, and

(b) the Secretary of State’s powers in relation to such a recommendation.

(2) The regulations may, among other things—

(a) provide for the TRA to investigate certain matters for the purposes of determining whether to make a recommendation to the Secretary of State and what to recommend;

(b) make provision about the conduct of such an investigation;

(c) provide for the suspension, by public notice given by the Secretary of State, of the application of a definitive safeguarding amount or the making of goods subject to a tariff rate quota.

(d) make provision corresponding or similar to any provision made by or under this Schedule in relation to safeguarding investigations, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

(e) make provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA.

(3) Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (2)(b) in relation to such an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

(4) Where, by virtue of provision made under the regulations, the Secretary of State decides that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State—

(a) must publish notice of the decision,

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

(5) Paragraph 21(8) and (9) apply for the purposes of regulations under this paragraph as they apply for the purposes of regulations under paragraph 21(6).

(6) An “international dispute decision” means—

(a) a report of a panel or Appellate Body that is adopted by the Dispute Settlement Body of the WTO, or

(b) if not within paragraph (a), a decision under the dispute settlement procedures of an arrangement relating to trade to which Her Majesty's government in the United Kingdom is a party with the government of a foreign country or territory.

PART 5 — Supplementary

The economic interest test

23

(1) This paragraph applies if the TRA or the Secretary of State is considering, for the purposes of this Schedule, whether the TRA or the Secretary of State is satisfied that the application of a safeguarding remedy meets or does not meet the economic interest test.

(2) The economic interest test is met in relation to the application of a safeguarding remedy if the application of the remedy is in the economic interest of the United Kingdom.

(3) When considering whether or not the application of a safeguarding remedy is in the economic interest of the United Kingdom, the TRA or the Secretary of State must—

(a) take account of the following so far as relevant—

(i) the serious injury caused by the importation of the goods in increased quantities to UK producers of those goods and the benefits to those UK producers in removing that injury,

(ii) the economic significance of affected industries and consumers in the United Kingdom,

(iii) the likely impact on affected industries and consumers in the United Kingdom,

(iv) the likely impact on particular geographic areas, or particular groups, in the United Kingdom, and

(v) the likely consequences for the competitive environment, and for the structure of markets for goods, in the United Kingdom, and

(b) take account of such other matters as the TRA or, as the case may be, the Secretary of State considers relevant.

(4) In this paragraph—

(a) references to the application of a safeguarding remedy are to—

(i) applying a provisional safeguarding amount or a definitive safeguarding amount to goods, or

(ii) making goods subject to a provisional tariff rate quota or a tariff rate quota;

(b) “affected industries and consumers” means industries and consumers that would be affected if the safeguarding remedy were, or were not, to be applied;

(i) the UK producers referred to in sub-paragraph (3)(a)(i) and other producers of goods,

(ii) suppliers of goods or services, and

(iii) importers, distributors and retailers of goods;

(d) “consumers” includes users of goods or services.

Suspension of safeguarding remedies

24

(1) Regulations may make provision for or in connection with—

(a) the TRA recommending to the Secretary of State that the application of a safeguarding remedy should be suspended, and

(b) the Secretary of State’s powers in relation to such a recommendation.

(2) The regulations must secure that the TRA may make such a recommendation to the Secretary of State only if the TRA is satisfied that market conditions have temporarily changed such that the serious injury caused to UK producers of the goods would be unlikely to recur as a result of the suspension.

(3) Regulations may make provision for the purposes of sub-paragraph (2) about what constitutes or does not constitute “market conditions” or a temporary change in such conditions.

(4) Regulations under sub-paragraph (1) may, among other things, make—

(a) provision for the TRA to investigate certain matters;

(b) provision about the conduct of such an investigation;

(d) provision about whether that period counts towards the period for which the suspended remedy applies.

(e) provision corresponding or similar to any provision made by or under this Schedule in relation to a safeguarding investigation, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

(f) provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA.

(5) Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

(6) Where, by virtue of provision made under sub-paragraph (1), the Secretary of State decides that the application of a safeguarding remedy should be suspended, the Secretary of State—

(a) must publish notice of the decision,

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

(7) References in this paragraph to the application of a safeguarding remedy have the same meaning as in paragraph 23.

Exceptions

25

(1) For the purpose of giving effect to arrangements between Her Majesty's government in the United Kingdom and the government of a foreign country or territory, regulations may make provision excepting goods originating from a specified foreign country or territory from the application of this Schedule, or from specified provision made by or under it.

(2) Regulations may make provision requiring goods originating from a specified foreign country or territory or description of foreign country or territory to be excepted from the goods in relation to which the TRA may make a recommendation under provision made by or under this Schedule.

Restrictions on successive safeguarding remedies

26

(1) This paragraph applies if—

(a) the TRA makes a recommendation under paragraph 16(3) that a definitive safeguarding amount should be applicable to goods or that goods should be subject to a tariff rate quota, and

(b) a definitive safeguarding amount has previously been applied to those goods, or they have previously been subject to a tariff rate quota, as a result of an earlier recommendation made by the TRA under that paragraph.

(2) In this paragraph, references to the “previous safeguarding remedy”, in relation to goods, are to—

(a) the most recent application of a definitive safeguarding amount to the goods, or

(b) the tariff rate quota to which the goods were most recently subject.

(3) The Secretary of State may not accept the recommendation if the period for which a definitive safeguarding amount would be applicable to the goods, or for which the goods would be subject to a tariff rate quota, would (by virtue of paragraph 17(2)(c) or 18(2)(c)) begin before the end of the restricted period.

(4) The restricted period means—

(a) such period, beginning with the day after the date on which the period of the previous safeguarding remedy ended, as is equal to the period of that previous safeguarding remedy, or

(b) if it would result in a period of a greater length than the period referred to in paragraph (a), the period of two years beginning with the day after the date on which the period of the previous safeguarding remedy ended.

(5) Sub-paragraph (3) does not prevent the Secretary of State from accepting the recommendation if—

(a) the specified period referred to in paragraph 16(3)(a) or, as the case may be, paragraph 16(3)(b) (“the recommended period”) does not exceed 180 days,

(b) the date on which the period of the previous safeguarding remedy began is at least 1 year before the date on which the recommended period would (by virtue of paragraph 17(2)(c) or 18(2)(c)) begin, and

(c) no more than 2 notices have been published under paragraph 19(4)(a) or 20(4)(a) in relation to the goods in the period of 5 years ending with the day before the date on which the recommended period would begin.

Interaction with anti-dumping remedies and anti-subsidy remedies

27

In determining for the purposes of any provision of this Schedule, or of regulations made under it, what is necessary to prevent or remove serious injury to UK producers of particular goods, the TRA must take account of—

(a) any requirement to give a guarantee in respect of the goods which applies under paragraph 15 of Schedule 4,

(b) any application of an anti-dumping amount or a countervailing amount to the goods under section 13, and

(c) any undertaking which has been accepted in respect of the goods under provision made by or under Part 5 of Schedule 4.

Investigations regarding repayments

28

(1) Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether—

(a) a repayment of a provisional safeguarding amount or a definitive safeguarding amount,

(b) the repayment of an amount of import duty charged by virtue of provision made under section 13 in respect of goods which are subject to a provisional tariff rate quota or a tariff rate quota, or

should be made under regulations made under paragraph 10 of Schedule 6.

(2) The regulations may make provision about the conduct of any such investigation.

(3) Paragraph 10(2) of Schedule 4 applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

Reconsideration, reviews and appeals

29

Regulations may make provision for or in connection with—

(a) the reconsideration by the TRA of decisions made by the TRA under provision made by or under this Schedule, and

(b) the review or appeal of decisions made by the TRA or the Secretary of State under provision made by or under this Schedule.

Notices

30

(1) Where a notice is required to be published or given by a provision made by or under this Schedule, regulations may make provision about—

(a) the form of the notice;

(b) its content;

(d) the means by which it is given;

(e) the time or date on which it is published or given or is to be treated as published or given.

(2) Such regulations may, among other things, provide—

(a) for some of the content of the notice to be contained in a separate report to which the notice refers, and

(b) for that report to be published or for it to be given, or otherwise made available to, the persons to whom the notice is required to be given.

(3) The provision made by regulations under this paragraph about the content of a notice is in addition to any such provision made by or under any other provision of this Schedule.

(4) Sub-paragraph (1)(c) does not apply to a public notice under provision made under paragraph 22(2)(c) (see section 37(5)).

Interpretation

31

(1) In this Schedule—

“definitive safeguarding amount” has the meaning given by paragraph 16(3)(a);

“directly competitive goods” has the meaning given by paragraph 5;

“final affirmative determination”, in relation to goods, has the meaning given by paragraph 9(5)(a);

“final negative determination”, in relation to goods, has the meaning given by paragraph 9(5)(b);

“foreign country or territory” means a country or territory outside the United Kingdom;

importation in “increased quantities” has the meaning given by paragraph 1;

“interested parties” has the meaning given by sub-paragraph (3);

“like goods”, in relation to goods, has the meaning given by paragraph 4;

“provisional affirmative determination”, in relation to goods, has the meaning given by paragraph 9(2);

“provisional safeguarding amount” has the meaning given by paragraph 11(3)(a);

“provisional tariff rate quota” has the meaning given by paragraph 11(3)(b);

“regulations” means regulations made by the Secretary of State;

“safeguarding investigation” has the meaning given by paragraph 6(2);

“serious injury” to UK producers of particular goods has the meaning given by paragraph 2;

“tariff rate quota” has the meaning given by paragraph 16(3)(b);

“UK producers”, of particular goods, has the meaning given by paragraph 3.

(2) References in this Schedule to the economic interest test are to be construed in accordance with paragraph 23.

(3) References in a provision of this Schedule to “interested parties” means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.

SCHEDULE 6

Notification of liability to pay import duty

1

A liability of a person to pay import duty may not be enforced unless the person has been notified of the liability in accordance with the provision made by or under this Schedule.

2

(1) If HMRC consider that a person is liable to pay import duty, they must notify the person of that fact specifying—

(a) the amount of the duty,

(b) the circumstances giving rise to the liability, and

(2) The notification may be given in such form and manner as HMRC consider appropriate.

3

(1) HMRC Commissioners may by regulations make provision—

(a) specifying cases where it is to be presumed that a person has been notified under paragraph 2 (including cases where the presumption may not be rebutted),

(b) specifying cases in which the duty to notify under paragraph 2 is taken to be met by the doing of some other specified act, or

(2) Regulations made under sub-paragraph (1)(c)—

(a) must contain provision for securing that the existence of a liability to pay import duty is acknowledged in some other way (for example, by the provision of documents or information to HMRC in which a person sets out or self-assesses the liability), and

(b) may contain any other provision that HMRC Commissioners consider appropriate for the purpose of securing the enforceability of the liability (for example, by requiring a guarantee to be given in respect of any liability to import duty).

4

(1) The general rule is that a notification under paragraph 2 of a liability to pay import duty must be given before the end of the period of 3 years beginning with the day on which the liability was incurred.

(2) If the liability is incurred in circumstances where, in the opinion of an HMRC officer, an offence has been committed (whether or not the offence relates in any way to import duty), the period of 3 years for notifying is extended to a period of 20 years.

Payment of import duty

5

(1) HMRC Commissioners must make regulations about the payment of import duty.

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

(a) the date on or before which a liability to pay import duty must be discharged,

(b) cases in which the period for discharging the liability is extended (either generally or in relation to particular cases),

(d) interest in respect of import duty.

(3) The provision that may be made within sub-paragraph (2)(d) includes provision—

(a) for interest to be recoverable as if it were an amount due by way of import duty,

(b) determining the period during which interest is to be payable,

(d) about the rate of interest (which may be by reference to a rate payable by the Bank of England, or by any other person, in respect of any amount).

Guarantees

6

(1) HMRC Commissioners must make regulations about the giving of guarantees in respect of any liability to pay import duty.

(2) The provision that may be made by the regulations includes (among other things) provision about—

(a) the form of a guarantee,

(b) the circumstances in which a guarantee is to be regarded as discharged (in full or in part), and

(c) the steps required to be taken by HMRC officers in cases where the guarantee is to be enforced or discharged (to any extent).

7

In the case of goods declared for the free-circulation procedure, regulations under paragraph 6 must provide that, if a guarantee as to the payment of a liability to import duty is given in accordance with specified conditions, the liability is deferred until such time as is specified.

8

(1) In the case of goods declared for a special Customs procedure, the provision that may be made by regulations under paragraph 6 includes provision requiring—

(a) a guarantee to be given in respect of a liability to import duty that might be incurred in respect of particular goods declared for a special Customs procedure, or

(b) a guarantee (a “comprehensive guarantee”) to be given in respect of a liability to import duty that might be incurred in respect of all goods declared for a special Customs procedure.

(2) In the case of a comprehensive guarantee, the regulations—

(a) must provide that the guarantee is to be given only by persons for the time being authorised in accordance with the regulations, and

(b) may provide for the guarantee to be given in respect of only a portion of the liability to import duty that might be incurred (as determined in accordance with the regulations).

(3) Regulations under paragraph 6 may make provision for a guarantee in respect of any liability to import duty in respect of any goods declared for a special Customs procedure to extend also to any liability to import duty in respect of any goods declared for the free-circulation procedure.

9

For the purposes of paragraphs 6 to 8 any reference to a liability to import duty includes a potential liability to import duty.

Repayment of import duty

10

(1) HMRC Commissioners must make regulations about—

(a) the repayment of import duty, and

(b) the repayment of interest paid in respect of import duty,

in specified cases if a claim for the purpose is made and other specified conditions are met.

(2) Among other things, the regulations may—

(a) make provision about who is entitled to make a claim and the form of a claim (including provision for the form to be specified in a public notice given by HMRC Commissioners),

(b) make provision about the date on or before which a claim must be made,

(c) make provision as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that any of the specified conditions are met,

(d) specify how a repayment may be made,

(e) require a repayment to be made only if the goods are presented to an HMRC officer, or a Customs declaration is made, on or before a specified date,

(f) specify cases in which simple interest is to be payable in respect of the repayment of import duty (but not in respect of the repayment of interest paid in respect of import duty), and

(g) provide for the recovery of amounts wrongly paid to a person under the regulations (including provision for the payment of interest on amounts recovered) but only if, at the time at which the person is notified of the requirement to repay, the original liability to pay import duty could have been enforced.

(3) The provision that may be made as a result of sub-paragraph (2)(f) or (g) includes provision—

(a) for interest to be payable in respect of a period beginning with a specified date,

(b) for exceptions from the requirement to pay interest, and

(c) about the rate of interest (which may be by reference to a rate payable by the Bank of England, or by any other person, in respect of any amount).

Remission of import duty

11

HMRC Commissioners may make regulations about the remission of import duty.

Recovery of import duty

12

(1) Any amount due by way of import duty is recoverable as a debt due to the Crown.

(2) If—

(a) goods in respect of which a liability to import duty is incurred are condemned as forfeited, and

(b) the goods are not subsequently restored under section 152(b) of CEMA 1979 or sold by HMRC Commissioners,

the amount due by way of import duty ceases to be recoverable as a debt due to the Crown.

(3) If the goods are sold by HMRC Commissioners, the purchaser is liable to pay the debt due to the Crown (in addition to anyone else who is liable apart from this sub-paragraph).

(4) This paragraph does not restrict any other way in which import duty may be recovered, whether as a result of CEMA 1979 or any other enactment.

SCHEDULE 7

PART 1 — Replacement of EU customs duties

1

(1) Any direct EU legislation, so far as imposing or otherwise applying in relation to any EU customs duty, that forms part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 (incorporation of direct EU legislation) ceases to have effect.

(2) Nothing in—

(a) any direct EU legislation, or

(b) section 4(1) of the European Union (Withdrawal) Act 2018 (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures),

is to have effect in relation to import duty.

(3) Part 1 of this Act—

(a) contains provisions replacing EU customs duties,

(b) is not retained EU law, and

(c) so far as it contains powers to make or give regulations or public notices, enables provision to be made of a kind corresponding to that which could previously have been made by the legislation ceasing to have effect as a result of sub-paragraph (1).

(4) In this paragraph—

(a) any reference to EU customs duty includes any EU trade duty,

(b) the reference to EU trade duty is to anti-dumping duty, countervailing duty, safeguard duty and any duty imposed in consequence of an international dispute, and

2

Provision relevant to the law relating to duties of customs and other customs matters is made by the European Union (Withdrawal) Act 2018: see, for example, section 2 of that Act (which, among other things, provides for CEMA 1979 to continue to have effect in the law of the United Kingdom).

PART 2 — Amendments of CEMA 1979

3

CEMA 1979 is amended as follows.

4

(1) Section 1 (interpretation) is amended as follows.

(2) In subsection (1)—

(a) omit the definition of “coasting ship”,

(b) omit the definition of “Community transit goods”,

“customs formalities”, in relation to any goods, means the requirements made by or under this Act, or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, that apply in relation to the importation or exportation of the goods; “customs warehouse” means premises approved under regulations under Schedule 2 to the Taxation (Cross-border Trade) Act 2018 for the purposes of a storage procedure;

(d) in the definition of “excise warehouse”, omit “(whether or not it is also approved under subsection (2))”,

(e) in the definition of “importer”, for “they are delivered out of charge” substitute “ all customs formalities have been complied with in respect of the goods ”,

(f) after the definition of “Queen's warehouse” insert—

“railway customs area” has the meaning given by section 26(1ZA)(c);

(g) in the definition of “stores”, for “ship or aircraft” substitute “ ship, aircraft or railway vehicle ”,

(h) after the definition of “stores” insert—

“temporary storage facility” has the meaning given by section 25A;

(i) in the definition of “transit goods”, for the words from “except in the expression” to the end substitute “ means chargeable goods declared for a transit procedure; ”,

(j) omit the definition of “transit or transhipment”,

(k) omit the definition of “transit shed”,

(l) for the definition of “vehicle” substitute—

“vehicle” includes— (a) a ship, (b) an aircraft, and (c) a railway vehicle; and any reference to goods being in or on board a vehicle include their being conveyed by the vehicle (for example, by being on or otherwise attached to it);

(m) after that definition insert—

“vehicle operator” means—

in the case a ship, the master of the ship,

in the case of an aircraft, the commander of the aircraft,

in the case of a railway vehicle, the person designated as train manager by the person operating the international service on which the railway vehicle is engaged, and

in the case of any other vehicle, the person in charge of the vehicle;

(n) omit the definition of “victualling warehouse”, and

(o) in the definition of “warehouse”—

(i) omit “or (2) or subsections (1) and (2)”, and

(ii) omit “subsection (4) of that section and”.

(3) After subsection (3) insert—

(3A) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 1 of the Taxation (Cross-border Trade) Act 2018 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Part; and for ease of reference the following is a list of the expressions concerned— - “the applicable export provisions” - “authorised use procedure” - “chargeable goods” - “Customs declaration” (including any expression relating to a Customs declaration such as the documents accompanying it or its acceptance) - “Customs procedure” (including expressions relating to a Customs procedure such as goods being released to or discharged from the procedure) - “inward processing procedure” - “storage procedure” - “territory outside the United Kingdom” - “temporary admission procedure” - “transit procedure”.

(4) Omit subsection (7).

5

(1) Section 2 (application to hovercraft) is amended as follows.

(2) In subsection (1)—

(a) after “ships or vessels” insert “ (including references, without more, to vehicles) ”, and

(b) for “transit shed” substitute “ temporary storage facility ”.

(3) In subsection (3), omit “ “transhipment”,”.

6

(1) Section 5 (time of importation, exportation, etc) is amended as follows.

(2) In subsection (2)—

(a) in the opening words, for “subsections (3)” substitute “ subsections (2A) ”, and

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.