(6) A statutory instrument containing regulations under this section is subject to
annulment in pursuance of a resolution of the House of Commons.

(7) Regulations under this section—

(a) may make different provision for different purposes or areas,

(b) 5may contain supplementary, incidental and consequential provision,
and

(c) may contain transitional or transitory provision and savings.

(8) In this section—

• “the implementing VAT regulation” means the Implementing Regulation
  10(EU) No 282/2011, and

• “the principal VAT directive” means Council Directive 2006/112/EC on
  the common system of value added tax.

43 Other VAT amendments connected with withdrawal from EU

Schedule 8 makes amendments of the Value Added Tax Act 1994, and other
15enactments relating to VAT, in consequence of the provision made by this Part
or otherwise in connection with the withdrawal of the United Kingdom from
the EU.

Part 4 Excise duties

44 20Excise duties: postal packets sent from overseas

(1) HMRC Commissioners may by regulations impose a liability to excise duty on
a person outside the United Kingdom in respect of the entry of goods into the
United Kingdom, if the person sent, or arranged for the sending of, the goods
to their recipient in a postal packet.

(2) 25The regulations may—

(a) provide that the liability of the sender of the goods to excise duty arises
only in relation to goods of a value described in the regulations,

(b) provide that, in cases specified in the regulations, other persons are
jointly and severally liable for the excise duty, and

(c) 30provide that persons who would otherwise be liable to the excise duty
are not so liable.

(3) Among other provision that may be made by the regulations, the regulations
may make provision—

(a) requiring persons to register with HMRC Commissioners under the
35regulations for the purpose of accounting for excise duty,

(b) requiring persons to provide information to HMRC Commissioners
about the goods or the person who sent, or arranged for the sending of,
them,

(c) about penalties for failure to comply with the regulations, and

(d) 40modifying the application of provision made by or under the customs
and excise Acts in relation to cases dealt with by the regulations.

(4) In this section—

Taxation (Cross-border Trade) BillPage 31

• “the customs and excise Acts” has the same meaning as in the Customs
  and Excise Management Act 1979, and

• “postal packet” has the meaning given by the Postal Services Act 2000.

45 General regulation making power for excise duty purposes etc

(1) 5HMRC Commissioners may make regulations generally for excise duty
purposes or for the purposes of an excise duty specified in the regulations.

(2) Among other things, the regulations may make provision about—

(a) duty points (and connected provision such as the calculation and
payment of the duty and the person liable for the duty),

(b) 10the holding and movement of goods,

(c) warehousing of goods or stores,

(d) drawback, rebate, relief, exemption, reimbursement or remission of or
from excise duty,

(e) the descriptions of goods on which excise duty is chargeable,

(f) 15approvals or registrations of persons or premises,

(g) the production of goods and other processes relating to goods,

(h) the stamping or marking of goods,

(i) restrictions on the use of goods,

(j) record keeping (including electronic record keeping) and provision of
20information or documents (including electronic provision), and

(k) any arrangements that have effect as a result of section 31 (territories
forming part of a customs union with UK).

(3) The power to make regulations under this section may (among other things) be
exercised by amending or repealing any Act of Parliament (whenever passed).

(4) 25In this section “approvals” includes authorisations and licences.

46 Exercise of information powers in connection with excise duty

(1) HMRC Commissioners may make regulations imposing obligations on
revenue traders for the purpose of giving effect to international excise
arrangements.

(2) 30The regulations may require the submission to HMRC Commissioners by
revenue traders of statements containing such particulars of—

(a) relevant business matters in which the revenue traders are concerned,
and

(b) the persons concerned in those matters,

35as may be specified in the regulations.

(3) The regulations may provide for statements about relevant business matters to
be submitted at such times and intervals, in such cases and in such form and
manner as may be specified—

(a) in the regulations, or

(b) 40by HMRC Commissioners in accordance with the regulations.

(4) For the purposes of this section, each of the following is a “relevant business
matter” in relation to a revenue trader —

(a) any goods or services supplied by or to the revenue trader in the course
or furtherance of a business,

(b) any goods in the importation or exportation of which the revenue
trader is concerned in the course or furtherance of a business, or

(c) any transaction or activity made or taking place in the course or
furtherance of a business,

5so far as information about the goods, services, transaction or activity could be
relevant to any international excise arrangements.

(5) If any international excise arrangements have effect, any power of an officer of
Revenue and Customs to obtain information or documents under any
enactment (or instrument made under any enactment) relating to excise duty
10is exercisable in relation to matters which are relevant to those arrangements.

(6) HMRC Commissioners may disclose information which is obtained as a result
of subsection (5) (and no obligation of secrecy, whether imposed by statute or
otherwise, prevents the disclosure) if—

(a) the disclosure is required in accordance with the international excise
15arrangements, and

(b) HMRC Commissioners are satisfied that the recipient is bound, or has
undertaken, both to observe rules of confidentiality which are no less
strict than those applying to the information in the United Kingdom
and to use the information only for the purposes contemplated by the
20arrangements.

(7) Powers are exercisable as a result of subsection (5) only if HMRC
Commissioners have given (and not withdrawn) a direction in writing
authorising their use (either generally or in relation to specified cases).

(8) HMRC Commissioners may not make regulations under this section, or give a
25direction under subsection (7), unless they consider that making the
regulations or giving the direction would facilitate the administration,
collection or enforcement of any excise duty.

(9) In this section—

• “international excise arrangements” means arrangements which—

  (a)

  30have effect by virtue of an Order in Council under section 173 of
  the Finance Act 2006, and

  (b)

  relate to any excise duty or any duty corresponding to excise
  duty imposed under the law of the territory, or any of the
  territories, in relation to which the arrangements have been
  35made, and

• “revenue trader” has the meaning given by section 1(1) of the Customs
  and Excise Management Act 1979.

47 EU law relating to excise duty

(1) Any EU regulation so far as applying in relation to excise duty, and any direct
40EU legislation so far as relevant to any such regulation, that form part of the
law of the United Kingdom as a result of section 3 of the European Union
(Withdrawal) Act 2018 cease to have effect.

(2) In the application of section 4(1) of that Act (saving for EU rights, powers,
liabilities, obligations, restrictions, remedies and procedures) in relation to any
45excise duty, the rights, powers, liabilities, obligations, restrictions, remedies
and procedures mentioned there are subject to any exclusions or other
modifications made by regulations made by the Treasury.

(3) Further provision relevant to the law relating to excise duty is made by the
European Union (Withdrawal) Act 2018: see, for example, section 6 of that Act
(interpretation of retained EU law).

(4) Nothing in this section is to be read as restricting the power conferred by
5section 45 (which could, for example, be exercised so as to replicate or apply,
with or without modifications, any EU regulation or legislation mentioned in
subsection (1)).

48 Regulations under ss. 44 to 47

(1) Regulations under any of sections 44 to 47 are to be made by statutory
10instrument.

(2) A statutory instrument containing regulations under section 45 that makes
provision within subsection (3) of this section must be laid before the House of
Commons, and, unless approved by that House before the end of the period of
28 days beginning with the date on which the instrument is made, ceases to
15have effect at the end of that period

(3) The provision is within this subsection if it—

(a) amends or repeals any Act of Parliament,

(b) restricts any rebate of or relief from excise duty,

(c) extends the descriptions of goods on which excise duty is chargeable, or

(d) 20extends the cases in which stamping or marking of goods is required.

(4) The fact that a statutory instrument ceases to have effect as mentioned in
subsection (2) does not affect—

(a) anything previously done under the instrument, or

(b) the making of a new statutory instrument.

(5) 25In calculating the period for the purposes of subsection (2), no account is to be
taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) during which the House of Commons is adjourned for more than 4
days.

(6) 30A statutory instrument containing regulations under any of sections 44 to 47
other than one to which subsection (2) applies is subject to annulment in
pursuance of a resolution of the House of Commons.

(7) If—

(a) a statutory instrument contains provision under any of sections 44 to 47
35and provision relating to excise duty under another enactment, and

(b) the Parliamentary procedure applicable to a statutory instrument
containing provision under the other enactment does not require
House of Commons approval,

the only Parliamentary procedure that is to apply to the instrument mentioned
40in paragraph (a) is that given by this section.

(8) For the purposes of subsection (7) the Parliamentary procedure applicable to a
statutory instrument requires House of Commons approval if, as a condition
of its continuing to have effect or its making, the House of Commons has to
approve the statutory instrument or a draft of it.

(9) The power to make regulations under any of sections 44 to 47 does not restrict
the width of any power to make legislation under any other enactment relating
to excise duty.

(10) Any power to make regulations under any of sections 44 to 47 may be
5exercised—

(a) either in relation to all cases to which the power extends, or in relation
to those cases subject to specified exceptions, or in relation to any
specified case or description of case, or

(b) so as to make different provision for different purposes or areas.

(11) 10Any power to make regulations under any of sections 44 to 47 includes—

(a) power conferring a discretion on any specified person to do anything
under, or for the purposes of, the regulations,

(b) power to make provision by reference to things specified in a notice
published in accordance with the regulations,

(c) 15power to make supplementary, incidental and consequential provision,
and

(d) power to make transitional or transitory provision and savings.

49 Sections 44 to 48: interpretation

In sections 44 to 48—

• 20“excise duty” means any excise duty under—

  (a)

  the Alcoholic Liquor Duties Act 1979,

  (b)

  the Hydrocarbon Oil Duties Act 1979, or

  (c)

  the Tobacco Products Duty Act 1979, and

• “HMRC Commissioners” means the Commissioners for Her Majesty’s
  25Revenue and Customs.

50 Excise duty amendments connected with withdrawal from EU

Schedule 9 makes amendments of enactments relating to excise duty in
consequence of the provision made by this Part or otherwise in connection
with the withdrawal of the United Kingdom from the EU (including some
30amendments also relating to duties of customs).

Part 5 Other provision connected with withdrawal from EU

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

(1) The appropriate Minister may by regulations made by statutory instrument
35make such provision relating to—

(a) value added tax,

(b) any duty of customs, or

(c) any excise duty,

as the appropriate Minister considers appropriate in consequence of, or
40otherwise in connection with, the withdrawal of the United Kingdom from the
EU.

(2) Regulations under this section—

(a) may make any such provision as might be made by Act of Parliament,
including provision amending or repealing this Act, but

(b) may not make provision taking effect from a date earlier than that of the
making of the regulations.

(3) 5In this section “the appropriate Minister” means—

(a) in any case where the provision relates to anything dealt with by any
provision mentioned in section 55(2), the Secretary of State or the
Treasury, and

(b) in any other case, the Treasury.

(4) 10A statutory instrument containing regulations under this section that amends
or repeals any Act of Parliament must be laid before the House of Commons,
and, unless approved by that House before the end of the period of 28 days
beginning with the date on which the instrument is made, ceases to have effect
at the end of that period.

(5) 15The fact that a statutory instrument ceases to have effect as mentioned in
subsection (4) does not affect—

(a) anything previously done under the instrument, or

(b) the making of a new statutory instrument.

(6) In calculating the period for the purposes of subsection (4), no account is to be
20taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) during which the House of Commons is adjourned for more than 4
days.

(7) A statutory instrument containing regulations under this section to which
25subsection (4) does not apply is subject to annulment in pursuance of a
resolution of the House of Commons.

(8) If—

(a) a statutory instrument contains provision relating to excise duty under
this section and provision relating to excise duty under another
30enactment, and

(b) the Parliamentary procedure applicable to a statutory instrument
containing provision under the other enactment does not require
House of Commons approval (within the meaning of section 48(7)),

the only Parliamentary procedure that is to apply to the instrument mentioned
35in paragraph (a) is that given by this section.

(9) After it is established, the appropriate Minister must consult the Trade
Remedies Authority before including in regulations under this section
provision relating to anything dealt with by Schedule 4 or 5.

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

(1) 40In this section “relevant subordinate legislation” means any subordinate
legislation within the meaning of the Interpretation Act 1978 made under—

(a) this Act, or

(b) any other enactment relating to value added tax, any duty of customs
or any excise duty.

(2) 45If the person making any relevant subordinate legislation considers it is
appropriate to do so in consequence of, or otherwise in connection with, the

withdrawal of the United Kingdom from the EU, the legislation may provide
for it, or any of its provisions, to come into force on such day as the Treasury
may by regulations under this section appoint.

(3) In the case of relevant subordinate legislation subject to the 28-day affirmative
5procedure containing provision as a result of subsection (2)—

(a) any reference in the enactment dealing with that procedure to the date
on which the legislation (or statutory instrument containing it) was
made is to be read as a reference to the first day on which any provision
of the legislation comes into force for any purpose as a result of
10subsection (2), and

(b) any reference in the enactment dealing with that procedure to a period
of 28 days is to be read as a reference to a period of 60 days.

(4) For this purpose subordinate legislation is “subject to the 28-day affirmative
procedure” if provision is made for it to cease to have effect unless approved
15by a resolution of the House of Commons before the end of a period of 28 days.

(5) Any power to make relevant subordinate legislation (or to do anything under
it) includes—

(a) power to make supplementary, incidental or consequential provision,
and

(b) 20power to make transitional or transitory provision or savings,

if the person exercising the power considers it appropriate to make the
provision concerned in consequence of, or otherwise in connection with, the
withdrawal of the United Kingdom from the EU.

(6) Any power of the Treasury to appoint a day under this section includes—

(a) 25a power to appoint different days for different purposes or areas,

(b) a power to appoint a time on a day if they consider it appropriate to do
so (including a time that has effect by reference to the coming into force
of any other enactment), and

(c) a power to revoke provision made by relevant subordinate legislation
30so far as the provision was an alternative to provision coming into force
as a result of subsection (2).

(7) Regulations under this section are to be made by statutory instrument.

(8) Nothing in this section is to be read as having any bearing on whether or not,
in the absence of this section, the matters it authorises would otherwise have
35been authorised.

53 Meaning of “excise duty”

In this Part “excise duty” means any excise duty under—

(a) the Alcoholic Liquor Duties Act 1979,

(b) the Hydrocarbon Oil Duties Act 1979, or

(c) 40the Tobacco Products Duty Act 1979.

Part 6 Final provisions

54 Consequential and transitional provision

(1) The appropriate Minister may by regulations made by statutory instrument
5make such provision as the appropriate Minister considers appropriate in
consequence of this Act.

(2) The power to make regulations under subsection (1) may (among other things)
be exercised by amending or repealing any Act of Parliament other than this
Act or one passed after the end of the Session in which this Act is passed.

(3) 10The power to make regulations under subsection (1) includes power to make
transitional or transitory provision and savings.

(4) The appropriate Minister may by regulations made by statutory instrument
make such transitional, transitory or saving provision as the appropriate
Minister considers appropriate in connection with the coming into force of any
15provision of this Act.

(5) In this section “the appropriate Minister” means—

(a) in any case where the provision relates to any provision mentioned in
section 55(2), the Secretary of State or the Treasury, and

(b) in any other case, the Treasury.

(6) 20Any power to make regulations under this section may be exercised so as to
make different provision for different purposes or areas.

(7) Any power to make regulations under this section includes—

(a) power conferring a discretion on any specified person to do anything
under, or for the purposes of, the regulations,

(b) 25power to make provision by reference to things specified in a notice
published in accordance with the regulations, and

(c) power to make supplementary, incidental and consequential provision.

(8) A statutory instrument containing regulations under subsection (1) that
amends or repeals any Act of Parliament must be laid before the House of
30Commons, and, unless approved by that House before the end of the period of
28 days beginning with the date on which the instrument is made, ceases to
have effect at the end of that period.

(9) The fact that a statutory instrument ceases to have effect as mentioned in
subsection (8) does not affect—

(a) 35anything previously done under the instrument, or

(b) the making of a new statutory instrument.

(10) In calculating the period for the purposes of subsection (8), no account is to be
taken of any time—

(a) during which Parliament is dissolved or prorogued, or

(b) 40during which the House of Commons is adjourned for more than 4
days.

(11) A statutory instrument containing regulations under subsection (1) to which
subsection (8) does not apply is subject to annulment in pursuance of a
resolution of the House of Commons.

(12) If—

(a) a statutory instrument contains provision relating to excise duty under
subsection (1) and provision relating to excise duty under another
enactment (and “excise duty” has the same meaning in this paragraph
5as in Part

5

), and

(b) the Parliamentary procedure applicable to a statutory instrument
containing provision under the other enactment does not require
10House of Commons approval (within the meaning of section 48(7)),

the only Parliamentary procedure that is to apply to the instrument mentioned
in paragraph (a) is that given by this section.

(13) After it is established, the appropriate Minister must consult the Trade
Remedies Authority before including in regulations under this section
15provision relating to Schedule 4 or 5.

55 Commencement

(1) The following provisions come into force on the day on which this Act is
passed—

(a) Part

201

(other than the provisions mentioned in subsection (2)) so far as
making provision for anything to be done by regulations or public
notice,

(b) Part

252

,

(c) sections 44 to 46 and sections 48 and 49,

(d) Part

5

30, and

(e) this Part.

(2) The following provisions come into force on such day as the Secretary of State
may by regulations under this section appoint—

(a) section 10 and Schedule 3 (import duty: preferential rates given
35unilaterally),

(b) section 13 and Schedules 4 and 5 (import duty: dumping of goods,
foreign subsidies, etc),

(c) section 15 (import duty: international disputes etc), and

(d) paragraph 1 of Schedule 7 (replacement of EU customs duties) so far as
40relating to EU trade duties.

(3) The remaining provisions of this Act come into force on such day as the
Treasury may by regulations under this section appoint.

(4) Any power of the Treasury or Secretary of State to appoint a day under this
section includes—

(a) 45a power to appoint different days for different purposes or areas, and

(b) a power to appoint a time on a day if the person exercising the power
considers it appropriate to do so (including a time that has effect by
reference to the coming into force of any other enactment).

(5) Regulations under this section are to be made by statutory instrument.

56 50Short title

This Act may be cited as the Taxation (Cross-border Trade) Act 2018.

SCHEDULES

Section 3(5)

SCHEDULE 1 Customs declarations

Presentation of goods to Customs and period for making Customs declaration etc

1 (1) 5Goods must be presented to Customs on import and a Customs declaration
in respect of the goods must be made before the end of the period of 90 days
beginning with the day on which the goods are so presented.

(2) The goods are subject to the control of any HMRC officer as soon as they are
imported into the United Kingdom.

(3) 10The control that may be exercised by the officer includes, in particular,
requiring the goods to be moved to, and stored in, any place approved as a
temporary storage facility under section 25 or 25A of CEMA 1979.

(4) The obligation to make a Customs declaration in respect of any goods is
extinguished if—

(a) 15the goods are exported from the United Kingdom before the 90 day
period ends, and

(b) the export is made in accordance with the applicable export
provisions.

(5) If the obligation to make a Customs declaration still falls to be complied with
20when the 90 day period ends, the goods—

(a) are then liable to forfeiture (see Part 11 of CEMA 1979), and

(b) cease to be subject to sub-paragraph (2).

(6) The provision made by this paragraph is subject to paragraph 3.

(7) HMRC Commissioners may by regulations make further provision for the
25purposes of this paragraph.

(8) Among other things, the regulations may make—

(a) provision for cases in which goods are not required to be presented
to Customs on import,

(b) provision about the person who must present goods to Customs on
30import,

(c) provision requiring the making of a separate declaration in respect of
the storage of goods subject to sub-paragraph (2), and

(d) provision restricting the extent to which goods subject to that sub-
paragraph may generally be handled, or otherwise dealt with, by
35any person.