The Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019

(6) Regulations may make provision for or in connection with the Secretary of State— (a) making a preliminary decision 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, and (b) deciding whether to give effect to such a preliminary decision. (7) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State decides to give effect to a preliminary decision 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 preliminary decision and of the decision to give effect to it, (b) must notify interested parties (see paragraph 31(3)) accordingly, and (c) is required under section 13 to make provision by public notice to give effect to the preliminary decision. (8) Where the Secretary of State makes a preliminary decision to vary the application of a definitive safeguarding amount to goods, by virtue of regulations under sub-paragraph (6), this 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 a definitive safeguarding amount such that a lower amount of import duty is applicable. (9) Where the Secretary of State makes a preliminary decision to vary a tariff rate quota, by virtue of regulations under sub-paragraph (6), this 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; (c) reducing the rates of import duty that apply to goods subject to 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 to give effect to a preliminary decision 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 preliminary decision and of the decision to give effect toit, (b) must notify interested parties accordingly, and (c) is required under section 13 to make provision by public notice to give effect to the preliminary decision.

Modifications to Part 5 (supplementary)

27

Paragraph 23 (the economic interest test) of Schedule 5 to the Act has effect as if—

• (a) in sub-paragraphs (1) and (3), “the TRA or”, in each place where this occurs, were omitted; and

• (b) in sub-paragraph (3)(b), “, as the case may be,” were omitted.

28

Paragraph 24 (suspension of safeguarding remedies) of Schedule 5 to the Act has effect as if—

• (a) in sub-paragraph (1)—

• (i) for “recommending to the Secretary of State”, there were substituted “making a preliminary decision”;

• (ii) for “accepting or rejecting such a recommendation”, there were substituted “deciding whether to give effect to such a preliminary decision”;

• (b) in sub-paragraph (2), for “recommendation to the Secretary of State”, there were substituted “preliminary decision”; and

• (c) in sub-paragraph (6)—

• (i) for “accepts a recommendation”, there were substituted “decides to give effect to a preliminary decision”;

• (ii) in paragraph (a), for “recommendation and of the acceptance of it”, there were substituted “preliminary decision and of the decision to give effect to it”;

• (iii) in paragraph (c), for “recommendation”, at the end, there were substituted “preliminary decision”.

29

Paragraph 25 (exceptions) of Schedule 5 to the Act has effect as if, in sub-paragraph (2), for “recommendation”, there were substituted “preliminary decision”.

30

Paragraph 26 (restrictions on successive safeguarding remedies) of Schedule 5 to the Act has effect as if—

• (a) in sub-paragraph (1), for “recommendation”, in both places where it occurs, there were substituted “preliminary decision”;

• (b) in sub-paragraph (3), for “accept the recommendation”, there were substituted “decide to give effect to the preliminary decision”; and

• (c) in sub-paragraph (5)—

• (i) for “accepting the recommendation”, there were substituted “deciding to give effect to the preliminary decision”; and

• (ii) for “the recommended period”, in each place this occurs, there were substituted “the identified period”.

Signed

Signed by authority of the Secretary of State for International Trade

Graham Stuart — Parliamentary Under Secretary of State for Investment — Department for International Trade — at 11.30 a.m. on 4th March 2019

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations are the fourth appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

By virtue of regulation 2, the day appointed for the coming into force of section 13 (dumping of goods, foreign subsidies and increases in imports) of, and Schedules 4 (dumping and foreign subsidies causing injury to UK industry) and 5 (increased imports causing serious injury to UK producers) to, the Act (excluding paragraphs 22 and 30 of Schedule 4 and paragraphs 22 and 29 of Schedule 5) is at 11.01 a.m. on 4th March 2019.

By virtue of regulation 3, the day appointed for the coming into force of paragraph 1 of Schedule 7 (replacement of EU customs duties) to the Act, so far as it relates to EU trade duties, is immediately after the coming into force of section 3 of the European Union (Withdrawal) Act 2018 (c. 16).

By virtue of regulation 4, until the Trade Remedies Authority (“the TRA”) is established, section 13 of, and Schedules 4 and 5 to, the Act (insofar as those provisions are commenced by these Regulations) have effect with the modifications provided for in the Schedule to these Regulations. These modifications provide for the Secretary of State to perform certain functions, that would otherwise be performed by the TRA, with respect to the dumping of goods, foreign subsidies and increases in imports, during the period until the TRA is established.

Regulations 5 to 9 provide for transitional provision, to come into effect following the establishment of the TRA, in order to provide for the continuing effect of anything done by virtue of these Regulations prior to its establishment, as appropriate.

Footnotes

[^f00001]: 2018 c.22. Section 56(5) is cited for the meaning given to “the appropriate Minister”.

[^f00002]: 2018 c.16.