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 12 Mar 2026, 7:45 p.m.


Taxation (Cross-border Trade) Act 2018 mentioned

Select Committee Documents
Thursday 9th July 2026
Report - Second Report of Session 2026-27 - 2 Statutory Instruments Reported

Statutory Instruments (Select Committee)

Found: respect. 1.2 These Regulations make various amendments to legislation made under the Taxation (Cross-border Trade) Act

Wednesday 17th June 2026
Correspondence - Committee's response to the Department's call for input on powers to protect the UK from adverse economic pressure

Business and Trade Committee

Found: Control) Order 1954 • the Enterprise Act 2002 • the Export Control Act 2002 • the Taxation (Cross-border Trade) Act

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
Pleasure Craft (Arrival and Report) (Amendment) (No. 2) Regulations 2026
These Regulations revoke and replace the Pleasure Craft (Arrival and Report) (Amendment) Regulations 2026 which were erroneously made without a completed commencement date.
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 15th July - In Force: 6 Aug 2026

Found: Section 42(1) was relevantly amended by the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule

Customs Tariff (Suspension of Import Duty Rates) (Amendment) Regulations 2026
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the 2020 SI”). Regulation 2(2) amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the 2020 SI to refer to a new version of that document. The new version of that document has been revised to implement new suspensions granted as a result of the 2025 to 2026 application window for business suspensions. This new version of the document also makes routine technical and descriptive updates, and corrects minor errors.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 14th July - In Force: 5 Aug 2026

Found: exercise of the powers conferred by sections 12(1) and (3), and 32(7) and (8) of the Taxation (Cross-border Trade) Act

Value Added Tax (Amendment) Regulations 2026
These Regulations amend Part 15 of the Value Added Tax Regulations 1995 to remove a computer or an item of computer equipment from the list of capital items to which the Part applies. These Regulations also change to £600,000 the minimum value of the VAT bearing capital expenditure at which land, a building or part of a building and a civil engineering work or part of a civil engineering work are capital items to which Part 15 applies.
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 8th July - In Force: 29 Jul 2026

Found: Section 26 was amended by paragraph 26 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c

Pleasure Craft (Arrival and Report) (Amendment) Regulations 2026
These Regulations amend the Pleasure Craft (Arrival and Report) Regulations 1996 (S.I. 1996/1406) (“the 1996 Regulations”) to put beyond doubt that those Regulations allow for making report on arrival of a vessel to take place electronically and to remove obsolete references. They also amend the Ship’s Report Importation and Exportation by Sea Regulations 1981 (S.I. 1981/1260) to update a reference to previous Regulations.
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 1st July - In Force: 22 Jul 2026

Found: (1)1979 c. 2; section 42(1) was relevantly amended by the Taxation (Cross-border Trade) Act 2018 (c

Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026
Regulation 3 amends regulation 2 of the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (“Quota Regulations”) to introduce a new quota table (the “Steel Quota Table”) to implement quotas for certain steel products (“the relevant steel products”). A new definition has been introduced to designate the table comprising three Parts named “Quota Table” in the document entitled “Tariff Quotas, version 4.5” dated 12th May 2026 as the “Non-steel Quota Table”. The Steel Quota Table and the Non-steel Quota Table are both available at: www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-quotas-eu-exit-regulations-2020. A copy of the Steel Quota Table can be inspected free of charge by appointment by contacting the Department for Business and Trade at Old Admiralty Building, London, SW1A 2DY. A copy of the Non-steel Quota Table is available to view free of charge at the Department for Environment, Food and Rural Affairs, Seacole Building, 2 Marsham Street, London, SW1P 4DF.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 30th June - In Force: 1 Jul 2026

Found: 19 and 32(7) and (8) of, and paragraphs 2(4), 4(c), 13 and 22 of Schedule 2 to, the Taxation (Cross-border Trade) Act

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 in exercise of the powers conferred by sections 8 and 32(7) and (8) 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



Department Publications - News and Communications
Wednesday 22nd July 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

Wednesday 22nd July 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

Wednesday 22nd July 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

Wednesday 22nd July 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 has been implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended

Wednesday 22nd July 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 has been implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended

Wednesday 22nd July 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 has been implemented using powers in the Taxation (Cross Border Trade) Act 2018, as amended



Department Publications - Guidance
Wednesday 22nd July 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 22nd July 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 22nd July 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 22nd July 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 22nd July 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,

Wednesday 22nd July 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,

Wednesday 22nd July 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,

Wednesday 15th July 2026
HM Treasury
Source Page: Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
Document: (webpage)

Found: goods, where origin is referred to in the column headed ‘Notes’, see section 17 of the Taxation (Cross-border Trade) Act

Wednesday 15th July 2026
Department for Business and Trade
Source Page: Trade remedies notice: definitive anti-dumping duty on certain excavators originating from China
Document: Trade remedies notice: definitive anti-dumping 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 15th July 2026
Department for Business and Trade
Source Page: Trade remedies notice: definitive anti-dumping duty on certain excavators originating from China
Document: Trade remedies notice: definitive anti-dumping 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 15th July 2026
Department for Business and Trade
Source Page: Trade remedies notice: definitive anti-dumping duty on certain excavators originating from China
Document: Trade remedies notice: definitive anti-dumping 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

Thursday 9th July 2026
HM Treasury
Source Page: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
Document: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018 (webpage)

Found: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018

Thursday 9th July 2026
HM Treasury
Source Page: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
Document: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018 (webpage)

Found: Notices made under s32A of the Taxation (Cross-border Trade) Act 2018

Wednesday 1st July 2026
Department for Business and Trade
Source Page: Trade remedies notice: linear low-density polyethylene from the USA
Document: Trade remedies notice: linear low-density polyethylene from the USA (webpage)

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

Wednesday 1st July 2026
Department for Business and Trade
Source Page: Trade remedies notice: linear low-density polyethylene from the USA
Document: Trade remedies notice: linear low-density polyethylene from the USA (webpage)

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

Tuesday 30th June 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

Thursday 18th June 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

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

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



Department Publications - Statistics
Tuesday 14th July 2026
Department for Business and Trade
Source Page: Retained EU Law (REUL) and Assimilated Law Parliamentary Reports
Document: (PDF)

Found: Made under powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act

Tuesday 14th July 2026
Department for Business and Trade
Source Page: Retained EU Law (REUL) and Assimilated Law Parliamentary Reports
Document: (PDF)

Found: Made under the Taxation (Cross-border Trade) Act 2018.



Department Publications - Policy and Engagement
Monday 13th July 2026
HM Treasury
Source Page: Reforming the customs treatment of low value imports into the United Kingdom
Document: (PDF)

Found: Respondents also highlighted the Taxation (Cross-border Trade) Act 2018 as an important consideration



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
Jul. 22 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

Jul. 22 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

Jul. 22 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,

Jul. 22 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

Jul. 22 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,

Jul. 22 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,

Jul. 22 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

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (webpage)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: Notices made under the Taxation (Cross-border Trade) Act 2018 (webpage)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (webpage)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: (PDF)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 22 2026
HM Revenue & Customs
Source Page: Notices made under the Taxation (Cross-border Trade) Act 2018
Document: Notices made under the Taxation (Cross-border Trade) Act 2018 (webpage)
Guidance and Regulation

Found: Notices made under the Taxation (Cross-border Trade) Act 2018

Jul. 15 2026
HM Revenue & Customs
Source Page: Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: goods, where origin is referred to in the column headed ‘Notes’, see section 17 of the Taxation (Cross-border Trade) Act

Jul. 13 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

Jul. 13 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. 30 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

Jun. 30 2026
HM Revenue & Customs
Source Page: Notices to be made under the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
Document: (webpage)
Guidance and Regulation

Found: time that a customs declaration in respect of the goods is made under Part 1 of the Taxation (Cross-border Trade) Act

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

Jun. 18 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

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