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Taxation (Cross-border Trade) Act 2018
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Point in time view as at 17/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 9.
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9(1)HMRC Commissioners may by regulations make provision disapplying or simplifying the requirements made by or under this Part in relation to the making of Customs declarations.U.K.
(2)Each of the following is an example of the kind of provision that may be made by the regulations—
(a)provision entitling only authorised persons to make use of the regulations or specified provisions of the regulations,
(b)provision requiring the giving of a guarantee, in accordance with the regulations, in respect of any liability to import duty before a Customs declaration is made,
(c)provision for the making of a simplified Customs declaration (subject to any conditions that may be imposed by the regulations as to the subsequent provision of further information or documents),
(d)provision for a single rate of import duty to apply to goods of different descriptions comprised in a particular consignment (using the highest rate otherwise applicable to any of the goods),
(e)provision for the amount of import duty in respect of goods of different descriptions comprised in a particular consignment to be calculated by reference to the same matter,
(f)provision for treating a Customs declaration in respect of goods as being made if a person makes an entry in respect of the goods in a system for recording information where the system is approved by HMRC and the information is made available to HMRC,
(g)provision disapplying any requirement made by or under this Part in cases where a Customs declaration is treated as made as a result of paragraph (f), and
(h)provision for the making of a Customs declaration in respect of goods imported during a specified period (instead of separate Customs declarations being required in respect of each importation).
(3)In sub-paragraph (2)(a) “authorised persons” means persons authorised in accordance with provision made by or under the regulations.
Commencement Information
I1Sch. 1 para. 9 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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