Taxation (Cross-border Trade) Act 2018 Alert Sample


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Information since 17 Mar 2025, 6:34 p.m.


Taxation (Cross-border Trade) Act 2018 mentioned

Select Committee Documents
Thursday 24th July 2025
Correspondence - Letter to the Secretary of State from the Chair of the International Agreements Committee in relation to the recently agreed 'General Terms for an Economic Prosperity Deal' (24 July 2025)

International Agreements Committee

Found: UST0004) 110 Q 8 (Tom Bradshaw) been implemented by statutory instrument under the Taxation (Cross-Border Trade) Act

Friday 13th June 2025
Report - Eighth Report of Session 2024-25 - 1 Statutory Instrument Reported

Statutory Instruments (Select Committee)

Found: made, in part, under section 31(6) and (7) of and paragraph 13 of Schedule 2 to the Taxation (Cross-border Trade) Act



Secondary Legislation
Customs (Preferential Trade Arrangements and Tariff Quotas) (US) (Amendment) Regulations 2025
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Department for Business and Trade
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 27th June - In Force: 30 Jun 2025

Found: conferred by sections 9(1), 11(1), (3) and (7), 17(6) and (7), and 32(7) and (8) of the Taxation (Cross-border Trade) Act

Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).
Department for Business and Trade
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 27th June - In Force: 18 Jul 2025

Found: ), 19, 30B, 32(7), (8), and (13), and 40B of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act

Customs (Miscellaneous Amendments) Regulations 2025
This instrument contains various amendments to Customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”), and amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (“the Postal Packets Regulations”) made under powers contained in the Postal Services Act 2000 (c. 26).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 25th June - In Force: 16 Jul 2025

Found: Schedule 1, paragraphs 1, 5, 6 and 15 of Schedule 2, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act

Value Added Tax (Amendment) Regulations 2025
These Regulations amend regulation 25 of the Value Added Tax Regulations 1995 to allow the Commissioners to extend the time required for a person to make their final return. They have effect in relation to a person who ceases to be liable or entitled to be registered for VAT under the Value Added Tax Act 1994 on or after 14th June 2025.
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 14th May - In Force: 13 Jun 2025

Found: Section 25(1) of the Act was amended by paragraph 25(1) and (2) of Schedule 8 to the Taxation (Cross-border Trade) Act

Customs (Tariff and Miscellaneous Amendments) Regulations 2025
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 2nd April - In Force: 27 Apr 2025

Found: (1), 19, 31(6) and (7), and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act

Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025
These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 26th March - In Force: 6 Apr 2025

Found: 2009(3) and section 32(13) of, and paragraph 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act



APPG Publications

United Nations Global Goals APPG
Wednesday 11th June 2025


Document: UK Voluntary National Review 2019

Found: The Taxation (Cross-Border Trade) Act enables the UK to put in place a UK trade preferences scheme



Department Publications - Guidance
Thursday 31st July 2025
Foreign, Commonwealth & Development Office
Source Page: Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland [TS No.34/2025]
Document: (PDF)

Found: Measures: Taxation (Cross-Border Trade Act) 2018; the Customs and Excise Management Act 1979; the Customs

Thursday 24th July 2025
Department for Business and Trade
Source Page: UK-India CETA: draft explanatory memorandum
Document: (PDF)

Found: Goods: Granting preferential tariff treatment to Indian goods under section 9 of the Taxation (Cross-border Trade) Act

Wednesday 23rd July 2025
Department for Business and Trade
Source Page: Trade remedies notice: registration of imports of hot-rolled steel plates originating from South Korea
Document: Trade remedies notice: registration of imports of hot-rolled steel plates originating from South Korea (webpage)

Found: for Business and Trade is publishing a notice under paragraph 29 of Schedule 4 to the Taxation (Cross-border Trade) Act

Tuesday 8th July 2025
Department for Business and Trade
Source Page: Trade remedies notice: registration of imports of hydrotreated vegetable oil (HVO) biodiesel originating from the United States of America (USA)
Document: Trade remedies notice: registration of imports of hydrotreated vegetable oil (HVO) biodiesel originating from the United States of America (USA) (webpage)

Found: These are published under paragraph 29 of Schedule 4 to the Taxation (Cross-border Trade) Act 2018.

Tuesday 13th May 2025
Department for Business and Trade
Source Page: Trade remedies notice: definitive countervailing duty on certain excavators originating from China
Document: Trade remedies notice: definitive countervailing duty on certain excavators originating from China (webpage)

Found: recommendation, under subsection 13(2) of, and paragraphs 20(5)(a) and (c) of Schedule 4 to, the Taxation (Cross-border Trade) Act

Wednesday 16th April 2025
Department for Business and Trade
Source Page: Trade remedies notice: provisional anti-dumping duty on certain engine oils and hydraulic fluids from Lithuania and the United Arab Emirates (UAE)
Document: Trade remedies notice: provisional anti-dumping duty on certain engine oils and hydraulic fluids from Lithuania and the United Arab Emirates (UAE) (webpage)

Found: is giving effect to that recommendation, under paragraph 15(5) of Schedule 4 to the Taxation (Cross-border Trade) Act

Thursday 10th April 2025
Foreign, Commonwealth & Development Office
Source Page: UK/Canada: Agreement on Trade Continuity [TS No.22/2025]
Document: (PDF)

Found: relevant European Union legislation” is replaced with “requirements pursuant to the Taxation (Cross Border Trade) Act

Thursday 27th March 2025
Department for Business and Trade
Source Page: Trade remedies notices: registration of imports of tin mill products originating from China
Document: Trade remedies notices: registration of imports of tin mill products originating from China (webpage)

Found: These are published under paragraph 29 of Schedule 4 to the Taxation (Cross-border Trade) Act 2018.



Non-Departmental Publications - Transparency
Jul. 21 2025
Trade Remedies Authority
Source Page: TRA Annual Report and Accounts 2024-25
Document: (PDF)
Transparency

Found: explanations and guidance. 1 Finance (No. 2) Act 2023, which inserted new Schedule 5A to the Taxation (Cross-border Trade) Act

Jul. 21 2025
Trade Remedies Authority
Source Page: TRA Annual Report and Accounts 2024-25
Document: (PDF)
Transparency

Found: guidance. 1 Finance (No. 2) Act 2023, which inserted new Schedule 5A to the Taxation (Cross -border Trade) Act



Non-Departmental Publications - News and Communications
Jul. 11 2025
Trade Remedies Authority
Source Page: TRA reconsiders recommendation on imports of Chinese excavators
Document: TRA reconsiders recommendation on imports of Chinese excavators (webpage)
News and Communications

Found: The UK trade remedies regime is set by the Taxation (Cross-Border Trade) Act 2018 and the Trade Act 2021



Non-Departmental Publications - Open consultation
Apr. 24 2025
HM Revenue & Customs
Source Page: Draft legislation: carbon border adjustment mechanism
Document: (webpage)
Open consultation

Found: table.Schedule 1 Paragraph 2 sub-paragraph 2 provides that regulations under section 8 of Taxation Cross-border Trade Act

Apr. 24 2025
HM Revenue & Customs
Source Page: Draft legislation: carbon border adjustment mechanism
Document: (PDF)
Open consultation

Found: and “registrable person”: see paragraph 2(10) of Schedule 2; “TCTA 2018” means the Taxation (Cross-border Trade) Act



Deposited Papers
Thursday 20th March 2025

Source Page: Accounting Officer Assessment Summary: HMRC Single Customs Platform (SCP) Programme. 3p.
Document: Single_Customs_Platform_Programme_AOA-Summary.pdf (PDF)

Found: V8.0 OFFICIAL OFFICIAL OFFICIAL Regularity Under UK legislation, including the Taxation (Cross-Border Trade) Act




Taxation (Cross-border Trade) Act 2018 mentioned in Welsh results


Welsh Committee Publications

PDF - The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendment) Regulations 2023

Inquiry: Report on the Statutory Instrument Consent Memorandum for The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendment) Regulations 2023


Found: (j) Section 7(9)(c) was amended by paragraph 156 of Schedule 7(3) to the Taxation (Cross-border Trade) Act