Taxation (Cross-border Trade) Act 2018

Reference: 2022 No. 109

Laid before Parliament: 7 February 2022

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021

Reference: 2021 No. 1489

Laid before Parliament: 29 December 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury and the Secretary of State further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “Act”) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”), the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (S.I. 2020/1433), the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435), the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), the Customs (Import Duty Variation) (EU Exit) Regulations 2020 (S.I. 2020/1437) (the “Import Duty Variation Regulations”) and the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) (the “Trade Preference Scheme Regulations”).

Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

Reference: 2021 No. 1444

Laid before Parliament: 15 December 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs and Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22). This is an EU Exit statutory instrument.

Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021

Reference: 2021 No. 1375

Laid before Parliament: 8 December 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations make appropriate transitory provision relating to customs and value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

Reference: 2021 No. 1347

Laid before Parliament: 1 December 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2003 Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made in order to deal with an error in the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830) (“the first Regulations”). The first Regulations contained provisions providing for penalties but the correct vires (section 26 of the Finance Act 2003 (c. 14)) were not cited in the preamble. The text of the first Regulations is replicated in these Regulations subject to correction of four minor errors noted below. In addition, three new related penalties are introduced.

Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021

Reference: 2021 No. 1205

Laid before Parliament: 29 October 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).

Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021

Reference: 2021 No. 1191

Laid before Parliament: 28 October 2021

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspension Regulations”) and the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (“the Establishment Regulations”).

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021

Reference: 2021 No. 1192

Laid before Parliament: 28 October 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations (S.I. 2020/1457) (“the Preferential Trade Arrangements Regulations”) to implement preferential customs import duty rates agreed under free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434) (“the Tariff-free Access for Goods from British Overseas Territories Regulations”) and the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (“the Tariff Quotas Regulations”).

Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021

Reference: 2021 No. 1165

Laid before Parliament: 25 October 2021

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2021 Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (“VATA”) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (“the Protocol”).

Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Reference: 2021 No. 1164

Laid before Parliament: 25 October 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2021 Taxation (Cross-border Trade) Act 2018 Value Added Tax Act 1994

SI explanatory text These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.

Trade Remedies (Dumping and Subsidisation) (Amendment) (EU Exit) Regulations 2021

Reference: 2021 No. 942

Laid before Parliament: 17 August 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (“the 2019 Regulations”).

Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021

Reference: 2021 No. 870

Laid before Parliament: 21 July 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the “Suspension Regulations”).

Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations 2021

Reference: 2021 No. 871

Laid before Parliament: 21 July 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect in legislation to the preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories.

Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

Reference: 2021 No. 830

Laid before Parliament: 13 July 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations make amendments to the requirements for import and export customs controls which were introduced to replace previously applicable EU customs legislation following the UK’s exit from the EU. The amendments in this instrument provide for the removal of the staged customs controls which were put in place on a temporary basis following the end of the transition period and replace those controls with new procedures which will provide for full customs controls.

Trade Remedies (Extension of Tariff Rate Quota) (EU Exit) Regulations 2021

Reference: 2021 No. 783

Laid before Parliament: 1 July 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations allow the Secretary of State to make a public notice applying tariff rate quotas to particular steel products. Regulation 3 provides that these tariff rate quotas may only be applied to steel products that were included in a taxation notice made under regulation 47(2) of the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (“the Regulations”). For the purposes of the Regulations and the Taxation (Cross-border Trade) Act 2018 (“the Act”), regulation 4 provides that the public notice has effect as if it were made under section 13(3) of the Act and any tariff rate quota applicable under it has effect as if it were a tariff rate quota applied by virtue of paragraph 16(3) of Schedule 5 of the Act. Regulation 5 makes further provision for what should be contained within a notice made under these Regulations.

Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) (Amendment of Coming into Force Date) Regulations 2021

Reference: 2021 No. 779

Laid before Parliament: 30 June 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations amend the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 (S.I. 2021/714) by substituting 1st August 2021 as the date on which those Regulations come into force.

Value Added Tax (Amendment) (EU Exit) Regulations 2021

Reference: 2021 No. 715

Laid before Parliament: 28 June 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018 Value Added Tax Act 1994

SI explanatory text These Regulations amend the Value Added Tax Act 1994 (“VATA”) to introduce a new zero rate and amend the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) to limit the application of the margin scheme in certain cases.

Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021

Reference: 2021 No. 714

Laid before Parliament: 28 June 2021

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations, which come into force on 1st July 2021, make appropriate provision relating to value added tax in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, including such provision as might be made by Act of Parliament.

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021

Reference: 2021 No. 693

Laid before Parliament: 10 June 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432).

Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021

Reference: 2021 No. 697

Laid before Parliament: 10 June 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22). This is an EU Exit statutory instrument.

Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021

Reference: 2021 No. 661

Laid before Parliament: 9 June 2021

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). They amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430; “the Establishment Regulations”). They will come into force on a day to be appointed by the Treasury in further regulations.

Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021

Reference: 2021 No. 520

Laid before Parliament: 29 April 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). They amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430; “the Establishment Regulations”).

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021

Reference: 2021 No. 527

Laid before Parliament: 29 April 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432). They correct errors in the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434). They amend the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457). They also amend the Customs (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382).

Taxation Cross-border Trade (Northern Ireland) (EU Exit) (Amendment) Regulations 2021

Reference: 2021 No. 483

Laid before Parliament: 21 April 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018 Value Added Tax Act 1994

SI explanatory text The Regulations are made by the Treasury under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Value Added Tax Act 1994 (c. 23: “VATA”), both as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”).

Customs (Miscellaneous Amendments) Regulations 2021

Reference: 2021 No. 478

Laid before Parliament: 20 April 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text Regulations 2 and 5 make amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248: “import duty regulations”) and the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108: “export regulations”). These amendments provide that travellers carrying commercial excise goods will no longer be permitted to make oral import and export declarations and by conduct export declarations. They will also clarify that oral and by conduct import declarations are available to travellers with personal goods for which relief is available from excise duty and VAT.

Trade Preference Scheme (EU Exit) (Amendment) Regulations 2021

Reference: 2021 No. 435

Laid before Parliament: 1 April 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c.22). They amend the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) to correct typographical or similar errors.

Customs (Tariff etc.) (Amendment) Regulations 2021

Reference: 2021 No. 380

Laid before Parliament: 24 March 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and amend the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the “Special Procedures Regulations”), the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”), the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (the “Reliefs Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the “Suspension Regulations”).

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021

Reference: 2021 No. 382

Laid before Parliament: 24 March 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432).

Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021

Reference: 2021 No. 241

Laid before Parliament: 4 March 2021

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under the free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the government of Ghana.

Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

Reference: 2021 No. 63

Laid before Parliament: 21 January 2021

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “Act”) and amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (the “Suspension Regulations”).

Reference: 2020 No. 1552

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2003 Taxation (Cross-border Trade) Act 2018

Customs (Import Duty Variation) (EU Exit) Regulations 2020

Reference: 2020 No. 1437

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Secretary of State under section 51(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and are in consequence of, or otherwise connected with, the withdrawal of the United Kingdom from the European Union (“EU”). The Regulations relate to an international dispute or other issue that arose whilst the United Kingdom was a member state of the EU. As a result, this is an EU Exit statutory instrument.

Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

Reference: 2020 No. 1433

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). The Regulations make provision in relation to the place of origin of chargeable goods, including provision for rules to determine the place of origin. This is an EU Exit statutory instrument.

Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

Reference: 2020 No. 1436

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. Regulation 3 sets out the conditions under which chargeable goods are to be regarded as originating from a country or territory under section 17, and for the purposes of Part 1, of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This includes the condition that the goods are to be regarded as originating from a “beneficiary country” namely an eligible developing country to which one or more of the Generalised Scheme of Preferences (trade preference scheme) frameworks specified in Part 3 of the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) apply.

Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

Reference: 2020 No. 1431

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2003 Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. The Regulations make provision for relief from a liability to import duty by reference to a document entitled “United Kingdom Customs Tariff: Reliefs from Import Duty”, version 1.0 dated 8th December 2020.

Customs (Tariff Quotas) (EU Exit) Regulations 2020

Reference: 2020 No. 1432

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations make provision under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They are to be brought into force by way of a separate statutory instrument made under the Act.

Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Reference: 2020 No. 1434

Laid before Parliament: 16 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), and 31(6) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (the Act). They are to be brought into force by way of a separate statutory instrument made under the Act.

Customs Tariff (Establishment) (EU Exit) Regulations 2020

Reference: 2020 No. 1430

Laid before Parliament: 16 December 2020

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

Reference: 2020 No. 1412

Laid before Parliament: 3 December 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

Reference: 2020 No. 1312

Laid before Parliament: 19 November 2020

Procedure: Made affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations amend the Taxation (Cross-border Trade) Act 2018 (c. 22: “TCTA”) and the Value Added Tax Act 1994 (c. 23: “VATA”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. The provisions will come into force on a day or days to be appointed by the Treasury in further regulations.

Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020

Reference: 2020 No. 1234

Laid before Parliament: 9 November 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2003 Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

Customs (Transitional Arrangements) (EU Exit) Regulations 2020

Reference: 2020 No. 1088

Laid before Parliament: 8 October 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2003 Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and sections 24(3) and 26(1) of the Finance Act 2003 (c. 14). This is an EU Exit statutory instrument.

Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

Reference: 2020 No. 967

Laid before Parliament: 10 September 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Customs and Excise Management Act 1979 Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

Trade Remedies (Amendment) (EU Exit) (No. 2) Regulations 2020

Reference: 2020 No. 730

Laid before Parliament: 14 July 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations, which come into force on 5th August 2020, amend the statutory instruments implementing the United Kingdom trade remedies system.

Trade Remedies (Amendment) (EU Exit) Regulations 2020

Reference: 2020 No. 99

Laid before Parliament: 3 February 2020

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Secretary of State to further amend the United Kingdom trade remedies system.

Cross-border Trade (Public Notices) (EU Exit) (Revocation) Regulations 2019

Reference: 2019 No. 1380

Laid before Parliament: 24 October 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations revoke the Cross-border Trade (Public Notices) (EU Exit) Regulations 2019 (S.I. 2019/1307) to remove the temporary power for the Treasury to make in a public notice, on the recommendation of the Commissioners for HMRC, such provision in relation to value added tax, any duty of customs or any excise duty as they consider appropriate in the public interest in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union.

Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019

Reference: 2019 No. 1346

Laid before Parliament: 15 October 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Finance Act 2003 Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (Amendment) (EU Exit) Regulations 2019

Reference: 2019 No. 1319

Laid before Parliament: 9 October 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text The Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019(4) provide for certain EU safeguarding remedies (tariff rate quotas) that will be in place immediately before the United Kingdom leaves the European Union to take effect (with appropriate adjustments) as new UK tariff rate quotas. These Regulations amend those Regulations to give effect to changes introduced to the EU safeguarding remedies by Commission Implementing Regulation (EU) 2019/1590 of 26 September 2019 amending Implementing Regulation (EU) 2019/159 imposing definitive safeguard measures against imports of certain steel products(5) so that they can be implemented when the new UK tariff rate quotas take effect. Those changes include, for example, stipulating that access to the tariff rate quota for a particular category of steel products is to be restricted based on end-use, and limiting each country’s access to only a specified proportion of the global/residual quota.

Cross-border Trade (Public Notices) (EU Exit) Regulations 2019

Reference: 2019 No. 1307

Laid before Parliament: 7 October 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations are made by the Treasury in connection with the withdrawal of the United Kingdom from the European Union.

Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

Reference: 2019 No. 1215

Laid before Parliament: 5 September 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Customs and Excise Management Act 1979 Finance Act 2003 Taxation (Cross-border Trade) Act 2018

SI explanatory text The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and the Finance Act 2003. This is an EU Exit statutory instrument.

Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019

Reference: 2019 No. 1221

Laid before Parliament: 5 September 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations amend the Data-gathering Powers (Relevant Data) Regulations 2012 (S.I. 2012/847) to insert a new regulation, 13A (“regulation 13A”).

Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019

Reference: 2019 No. 1216

Laid before Parliament: 5 September 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Customs and Excise Management Act 1979 Taxation (Cross-border Trade) Act 2018

SI explanatory text These Regulations make miscellaneous amendments and modifications to secondary legislation relating to excise duties and are made to ensure the effective operation of the law applying to excise duties on the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).

Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Reference: 2019 No. 1214

Laid before Parliament: 5 September 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018 Value Added Tax Act 1994

SI explanatory text These Regulations are made in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

Reference: 2019 No. 450

Laid before Parliament: 5 March 2019

Procedure: Made negative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

Laid before Parliament: 26 November 2018

Procedure: Draft affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the States of Guernsey relating to an Arrangement concerning the Establishment and Operation of the United Kingdom-Crown Dependencies Customs Union (“the Arrangement”). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are “arrangements establishing a customs union” between the United Kingdom and Guernsey for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.

Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2018

Laid before Parliament: 26 November 2018

Procedure: Draft affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of the Isle of Man relating to the Customs and Excise (Amendment) Arrangement 2018 (“the Arrangement”). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are “arrangements establishing a customs union” between the United Kingdom and the Isle of Man for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.

Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2018

Laid before Parliament: 26 November 2018

Procedure: Draft affirmative

Parliament Page Legislation Text

Enabling Acts

Taxation (Cross-border Trade) Act 2018

SI explanatory text Part 1 of the Schedule to this Order contains an Exchange of Letters between the Government of the United Kingdom and the Government of Jersey relating to an Arrangement concerning the Establishment and Operation of the United Kingdom-Crown Dependencies Customs Union (“the Arrangement”). Part 2 of the Schedule contains the text of the Arrangement. The Exchange of Letters and the Arrangement are “arrangements establishing a customs union” between the United Kingdom and Jersey for the purposes of section 31(2) of the Taxation (Cross-border Trade) Act 2018.

Secondary Legislation under Taxation (Cross-border Trade) Act 2018

Customs Tariff (Suspension of Import Duty Rates) (Amendment) Regulations 2026

Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026

Customs (Miscellaneous Amendments) Regulations 2026

Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026

Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026

Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026

Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026

Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026

Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026

Customs (Tariff and Miscellaneous Amendments) Regulations 2026

Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025

Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025

Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2025

Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025

Customs (Preferential Trade Arrangements and Tariff Quotas) (US) (Amendment) Regulations 2025

Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025

Customs (Miscellaneous Amendments) Regulations 2025

Customs (Tariff and Miscellaneous Amendments) Regulations 2025

Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025

Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024

Customs (Miscellaneous Amendments) (No. 3) Regulations 2024

Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024

Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2024

Customs (Miscellaneous Amendments) (No. 2) Regulations 2024

Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024

Trade Remedies (Amendment) Regulations 2024

Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024

Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024

Customs (Tariff and Miscellaneous Amendments) Regulations 2024

Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2024

Customs (Miscellaneous Amendments) Regulations 2024

Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024

Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023

Customs Tariff (Miscellaneous Amendments) Regulations 2023

Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2023

Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023

Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023

Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023

Trade Remedies (Dumping and Subsidisation) (Amendment) (No. 2) Regulations 2023

Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) (Amendment) Regulations 2023

Customs (Import Duty) (EU Exit) (Amendment) Regulation 2023

Customs (Tariff and Miscellaneous Amendments) Regulations 2023

Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023

Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023

Customs (Miscellaneous Amendments) Regulations 2023

Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023

Trade Remedies (Dumping and Subsidisation) (Amendment) Regulations 2023

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023

Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023

Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

Customs (Miscellaneous Amendments) (No. 2) Regulations 2022

Customs (Tariff and Miscellaneous Amendments) Regulations 2022

Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022

Customs (Tariff and Reliefs) (Amendment) (No. 2) Regulations 2022

Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022

Customs (Additional Duty) (Russia and Belarus) (Amendment) (No. 2) Regulations 2022

Customs (Tariff and Reliefs) (Amendment) Regulations 2022

Customs (Amendments and Miscellaneous Provisions) Regulations 2022

Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022

Customs (Additional Duty) (Russia and Belarus) (Amendment) Regulations 2022

Customs (Export Declarations) (Amendment) Regulations 2022

Customs (Variation of Import Duty) (Amendment) Regulations 2022

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022

Trade Remedies (Miscellaneous Amendments) Regulations 2022

Customs (Additional Duty) (Russia and Belarus) Regulations 2022

Customs (Import and Export Declarations) (Amendment) Regulations 2022

Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022

Value Added Tax (Enforcement Related to Distance Selling and Miscellaneous Amendments) Regulations 2022

Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

Customs (Amendment) (EU Exit) Regulations 2022

Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021

Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021

Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021