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Taxation (Cross-border Trade) Bill (HC Bill 128)

EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by the Treasury, are published separately as
Bill 128—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

The Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the Taxation (Cross-border Trade) Bill are compatible
with the Convention rights.

Contents

  1. Part 1

    Import duty

    1. The charge to tax

      1. 1. Charge to import duty

      2. 2. Chargeable goods

    2. Incurring of liability to import duty

      1. 3. Obligation to declare goods for a Customs procedure on import

      2. 4. When liability to import duty incurred

      3. 5. Goods not presented to Customs or Customs declaration not made

    3. Person liable to import duty

      1. 6. Person liable to import duty

    4. Amount of import duty: the customs tariff, preferences, safeguarding etc

      1. 7. Amount of duty: introduction

      2. 8. The customs tariff

      3. 9. Preferential rates: arrangements with countries or territories outside UK

      4. 10. Preferential rates given unilaterally

      5. 11. Quotas

      6. 12. Tariff suspension

      7. 13. Dumping of goods, foreign subsidies and increases in imports

      8. 14. Increases in imports or changes in price of agricultural goods

      9. 15. International disputes etc

    5. Amount of import duty: supplementary

      1. 16. Value of chargeable goods

      2. 17. Place of origin of chargeable goods

      3. 18. Currency

    6. Reliefs

      1. 19. Reliefs

    7. Administration etc

      1. 20. Notification and payment of import duty, etc

      2. 21. Customs agents

      3. 22. Authorised economic operators

      4. 23. Approvals and authorisations granted under regulations

      5. 24. Rulings as to application of customs tariff or place of origin

    8. Supplementary

      1. 25. Disclosure of information

      2. 26. Co-operation with other customs services

      3. 27. Fees for exercise of functions in connection with import duty

      4. 28. Requirement to have regard to international obligations

      5. 29. Consequential amendments

      6. 30. General provision for the purposes of import duty

    9. UK's customs union

      1. 31. Territories forming part of a customs union with UK

    10. Regulations etc

      1. 32. Regulations etc

    11. Interpretation etc

      1. 33. Meaning of “domestic goods”

      2. 34. Presentation of goods to Customs on import or export

      3. 35. Exports made in accordance with applicable export provisions

      4. 36. Outward processing procedure

      5. 37. Minor definitions

      6. 38. Table of definitions

  2. Part 2

    Export duty

    1. 39. Charge to export duty

    2. 40. Regulations under section 39: supplementary

  3. Part 3

    Value added tax

    1. 41. Abolition of acquisition VAT and extension of import VAT

    2. 42. EU law relating to VAT

    3. 43. Other VAT amendments connected with withdrawal from EU

  4. Part 4

    Excise duties

    1. 44. Excise duties: postal packets sent from overseas

    2. 45. General regulation making power for excise duty purposes etc

    3. 46. Exercise of information powers in connection with excise duty

    4. 47. EU law relating to excise duty

    5. 48. Regulations under ss. 44 to 47

    6. 49. Sections 44 to 48: interpretation

    7. 50. Excise duty amendments connected with withdrawal from EU

  5. Part 5

    Other provision connected with withdrawal from EU

    1. 51. Power to make provision in relation to VAT or duties of customs or excise

    2. 52. Subordinate legislation relating to VAT or duties of customs or excise

    3. 53. Meaning of “excise duty”

  6. Part 6

    Final provisions

    1. 54. Consequential and transitional provision

    2. 55. Commencement

    3. 56. Short title

    1. Schedule 1

      Customs declarations

    2. Schedule 2

      Special Customs procedures

      1. Part 1

        Entitlement to declare goods for special customs procedures

      2. Part 2

        Storage procedure

      3. Part 3

        Transit procedure

      4. Part 4

        Inward processing procedure

      5. Part 5

        Authorised use procedure

      6. Part 6

        Temporary admission procedure

      7. Part 7

        Supplementary provisions

    3. Schedule 3

      Eligible developing countries

      1. Part 1

        Introduction

      2. Part 2

        Least developed countries

      3. Part 3

        Other eligible developing countries

      4. Part 4

        Power to amend Parts 2 and 3

    4. Schedule 4

      Dumping of goods or foreign subsidies causing injury to UK
      industry

      1. Part 1

        Key definitions

      2. Part 2

        Dumping and subsidisation investigations

      3. Part 3

        Provisional remedy: requiring a guarantee

      4. Part 4

        Definitive remedies: anti-dumping amount or countervailing
        amount

      5. Part 5

        Undertakings

      6. Part 6

        Supplementary

    5. Schedule 5

      Increase in imports causing serious injury to UK producers

      1. Part 1

        Key definitions

      2. Part 2

        Safeguarding investigations

      3. Part 3

        Provisional remedy: provisional safeguarding amount

      4. Part 4

        Definitive remedies: definitive safeguarding amount & tariff
        rate quotas

      5. Part 5

        Supplementary

    6. Schedule 6

      Import duty: notification of liability, payment etc

    7. Schedule 7

      Import duty: consequential amendments

      1. Part 1

        Replacement of EU customs duties

      2. Part 2

        Amendments of CEMA 1979

      3. Part 3

        Amendments of other enactments

    8. Schedule 8

      VAT amendments connected with withdrawal from EU

      1. Part 1

        Amendments of Value Added Tax Act 1994

      2. Part 2

        Amendments of other enactments

    9. Schedule 9

      Excise duty amendments connected with withdrawal from EU