Information since 8 Dec 2025, 12:10 a.m.
| Secondary Legislation |
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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 |
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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 |
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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 |
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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: Customs, laid before the House of Commons under section 48(2) and (3)(a) and (d) of the Taxation (Cross-border Trade) Act |
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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 |
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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 |
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Customs (Tariff and Miscellaneous Amendments) Regulations 2026 Regulation 2 amends the licensing table in Schedule 2 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) which identifies the tariff quotas that are administered by licence. It removes preferential United States beef quota 05.4010 from this table to reflect a change in the administration of this quota from ‘licensed’ to ‘first come first served’. This quota is in respect of the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, concluded on 8th May 2025. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 20th January - In Force: Not stated 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 |
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Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 Regulation 3 provides for the definitions of EP country and SP country in the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561) (the “DCTS Preference Regulations”) to apply to the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557) as well. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 10th December - In Force: 1 Jan 2026 Found: ), 31(6) and (7), and 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act |
| Parliamentary Research |
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Changes to the UK trade remedies system - CBP-10457
Jan. 12 2026 Found: It operates under powers set out in the Taxation (Cross‑border Trade) Act 2018 (TCTA) and the Trade |
| Department Publications - Consultations |
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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 |
| Department Publications - News and Communications |
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Thursday 2nd April 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 - Policy and Engagement |
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Friday 9th January 2026
HM Treasury Source Page: Reforming the customs treatment of low value imports into the United Kingdom Document: (PDF) Found: is a party that are relevant to the exercise of any functions under Part 1 of the Taxation (Cross- border Trade) Act |
| Non-Departmental Publications - News and Communications |
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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 |
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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 |
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Dec. 22 2025
Trade Remedies Authority Source Page: TRA upholds recommendation on imports of excavators from China Document: TRA upholds recommendation on imports of excavators from China (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 |
| Deposited Papers |
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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 |
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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 |