Taxation (Cross-border Trade) Act 2018 Alert Sample


Alert Sample

View the Parallel Parliament page for the Taxation (Cross-border Trade) Act 2018

Information since 24 Jan 2026, 2:18 p.m.


Taxation (Cross-border Trade) Act 2018 mentioned

Select Committee Documents
Tuesday 9th June 2026
Written Evidence - Centre of European Law, King's College London
EUT0058 - UK trade with the EU

UK trade with the EU - Business and Trade Committee

Found: as appears to be under consideration by DBT.35 Although the UK can already use the Taxation (Cross-border Trade) Act



Secondary Legislation
Customs (Miscellaneous Amendments) Regulations 2026
These Regulations make various amendments to existing customs Regulations.
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 9th June - In Force: 30 Jun 2026

Found: of Schedule 2 and paragraphs 3(1)(b) and 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act

Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026
Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This changes the standard rate of import duty for specified steel products to 50%. It also introduces a new Excepted Goods Table in Annex III in Part Three of that document that specifies goods (“excepted goods”) for which, in specified cases, the standard rate of import duty applies instead of the rate of import duty for the time being applicable by virtue of provision made under either section 9 or 10 of the Taxation (Cross-border Trade) Act 2018 (c. 18).
HM Treasury
Parliamentary Status - Text of Legislation - Made affirmative
Laid: Monday 1st June - In Force: 1 Jul 2026

Found: Regulations made by the Treasury, laid before the House of Commons under section 32(2) of the Taxation (Cross-border Trade) Act

Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026
Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document introduces the Authorised Use procedure for frozen bovine, subject to a tariff quota.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 19th May - In Force: Not stated

Found: 12(1), 17(6) and (7), 19, and 32(7) and (8), and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act

Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026
These Regulations amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the 2020 Regulations”), in particular, Chapter 5 (reliefs and repayment) and Chapter 6 (repayment or remission of duty on production of evidence) of Part 2 (importation of goods and goods potentially for export) of the 2020 Regulations.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 16th April - In Force: 25 May 2026

Found: (7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act

Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026
These Regulations amend the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393) to change the coming into force date of those Regulations from 20th April 2026 to 25th May 2026.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 16th April - In Force: 19 Apr 2026

Found: (7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act

Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).
Parliamentary Status - Text of Legislation - Made affirmative
Laid: Wednesday 25th March - In Force: 1 Apr 2026

Found: these Regulations in exercise of the powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act

Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 25th March - In Force: Not stated

Found: 45(1), (2)(a), (b), (c), (d), (f), (g), (h), (i) and (j) and 48(10) and (11) of the Taxation (Cross-border Trade) Act

Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026
This Order, which comes into force on 8th April 2026, provides that a company designated by the Secretary of State as Great British Nuclear is a specified person for the purposes of section 33E of the Value Added Tax Act 1994 (c. 23).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 18th March - In Force: 8 Apr 2026

Found: 122 of the Finance Act 2016 (c. 24) and amended by paragraph 35 of Schedule 8 of the Taxation (Cross-border Trade) Act

Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026
Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document makes amendments to align with EU commodity code updates. It will also introduce authorised use measures to reduce import duty on goods that will be used to manufacture offshore wind turbines, including cables that link the wind farm to the mainland substations and auxiliary and low-voltage systems for incorporation in onshore substations and offshore substations used in offshore wind energy production.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 10th March - In Force: Not stated

Found: (1), 17(6) and (7), 19, and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act



Department Publications - Guidance
Tuesday 9th June 2026
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 2nd June 2026
HM Treasury
Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Document: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 (webpage)

Found: In setting these tariff rates, and as per section 8(5) of the Taxation (Cross-border Trade) Act 2018,

Tuesday 2nd June 2026
HM Treasury
Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Document: (webpage)

Found: (EU Exit) Regulations 2020 (“the 2020 Regulations”) and made under section 8 of the Taxation (Cross-border Trade) Act

Tuesday 2nd June 2026
HM Treasury
Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Document: (webpage)

Found: (EU Exit) Regulations 2020 (“the 2020 Regulations”) and made under section 8 of the Taxation (Cross-border Trade) Act

Wednesday 20th May 2026
HM Treasury
Source Page: Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Document: (webpage)

Found: be subject to an additional amount of import duty under section 13, 14 or 15 of the Taxation (Cross-border Trade) Act

Wednesday 20th May 2026
Department for International Trade
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

Thursday 26th March 2026
Department for Business and Trade
Source Page: Trade remedies notice: registration of imports of rutile titanium dioxide originating from China
Document: Trade remedies notice: registration of imports of rutile titanium dioxide originating from China (webpage)

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

Monday 23rd March 2026
Department for Business and Trade
Source Page: Trade remedies notices: anti-dumping duty on imports of tin mill products originating from China
Document: Trade remedies notices: anti-dumping duty on imports of tin mill products 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

Monday 23rd March 2026
Department for Business and Trade
Source Page: Trade remedies notice: registration of imports of glass containers originating from China
Document: Trade remedies notice: registration of imports of glass containers originating from China (webpage)

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

Monday 23rd March 2026
Department for Business and Trade
Source Page: Trade remedies notice: registration of imports of glass containers originating from Turkey
Document: Trade remedies notice: registration of imports of glass containers originating from Turkey (webpage)

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

Thursday 5th February 2026
Department for Business and Trade
Source Page: Trade remedies notice: registration of imports of creamy/white limestone originating from Portugal
Document: Trade remedies notice: registration of imports of creamy/white limestone originating from Portugal (webpage)

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



Department Publications - News and Communications
Tuesday 2nd June 2026
Department for Business and Trade
Source Page: UK's steel trade measure from 1 July 2026
Document: UK's steel trade measure from 1 July 2026 (webpage)

Found: This measure will be implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended

Tuesday 2nd June 2026
Department for Business and Trade
Source Page: UK's steel trade measure from 1 July 2026
Document: UK's steel trade measure from 1 July 2026 (webpage)

Found: This measure will be implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended



Department Publications - Consultations
Thursday 9th April 2026
Department for Business and Trade
Source Page: Call for input on potential powers to protect the UK from adverse economic pressure
Document: (PDF)

Found: 2002, the Nationa l Security and Investment Act 2021, the Procurement Act 2023, the Taxation (Cross -border Trade) Act



Non-Departmental Publications - Guidance and Regulation
Jun. 02 2026
HM Revenue & Customs
Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Document: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 (webpage)
Guidance and Regulation

Found: In setting these tariff rates, and as per section 8(5) of the Taxation (Cross-border Trade) Act 2018,

Jun. 02 2026
HM Revenue & Customs
Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: (EU Exit) Regulations 2020 (“the 2020 Regulations”) and made under section 8 of the Taxation (Cross-border Trade) Act

Jun. 02 2026
HM Revenue & Customs
Source Page: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: (EU Exit) Regulations 2020 (“the 2020 Regulations”) and made under section 8 of the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: be subject to an additional amount of import duty under section 13, 14 or 15 of the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2012 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2022 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2022 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: goods classification table" means the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 1996 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 1996 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: completed: in the UK, by an exporter in accordance with requirements pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: Annex are the codes as defined in the UK’s regulations to be made under Section 8 of the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 1996 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2012 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: Goods Classification Table’ means the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2002 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2017 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2007 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: classified differently under HS 2012 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act

May. 20 2026
HM Revenue & Customs
Source Page: UK Trade Tariff: duty suspensions and tariff quotas
Document: suspension guidance pack (PDF)
Guidance and Regulation

Found: Taxation (Cross-border Trade) Act 2018 (TCTA) – the TCTA allows the government to impose and regulate

May. 20 2026
HM Revenue & Customs
Source Page: UK Trade Tariff: duty suspensions and tariff quotas
Document: consideration of raw cane sugar and fish ATQ volumes in 2021 (webpage)
Guidance and Regulation

Found: The government also considered our international obligations under section 28 of the Taxation (Cross-border Trade) Act

Jun. 02 2025
Trade Remedies Authority
Source Page: Scheme of Delegation by the TRA Board
Document: (PDF)
Guidance and Regulation

Found: by Schedule 4 (dumping and foreign subsidies causing injury to UK industry) of the Taxation (Cross-border Trade) Act

May. 09 2024
Trade Remedies Authority
Source Page: The UK trade remedies system – practical guides for small and medium-sized businesses (SMEs)
Document: (PDF)
Guidance and Regulation

Found: Primary legislation regarding how we run investigations is contained in the Taxation (Cross- border Trade) Act



Non-Departmental Publications - News and Communications
Mar. 30 2026
Trade Remedies Authority
Source Page: TRA initiates first absorption review
Document: TRA initiates first absorption review (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

Mar. 26 2026
Upper Tribunal (Tax and Chancery Chamber)
Source Page: [2026] UKUT 00134 (TCC)THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS V O’NEILL WETSUITS LIMITED
Document: O’Neill Wetsuits - Final Decision (PDF)
News and Communications

Found: Section 8 Taxation (Cross -Border Trade) Act 2018 requires HM Treasury to make regulations establishing



Deposited Papers
Thursday 16th April 2026
Department for Business and Trade
Source Page: I. Call for input on potential powers to protect the UK from adverse economic pressure. 13p. II. Letter dated 09/04/2026 from Chris Bryant MP to Liam Byrne MP regarding the launch of a call for input on potential new powers to protect the UK from acts of adverse economic pressure. 2p.
Document: Potential_Powers_to_Protect_the_UK_from_Adverse_Economic_Pressure.pdf (PDF)

Found: 2002, the Nationa l Security and Investment Act 2021, the Procurement Act 2023, the Taxation (Cross -border Trade) Act

Wednesday 28th January 2026

Source Page: Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding the powers contained in the Finance Bill 2025-26. 25p.
Document: 26.01.22_Delegated_Powers_Letter_FB25-26.pdf (PDF)

Found: Finance Act ITEPA 2003 – Income Tax (Earnings and Pensions) Act 2003 TCTA 2018 – Taxation (Cross-border Trade) Act