Taxation (Cross-border Trade) Act 2018 (c. 22)

PART 1 U.K. Import duty

The charge to tax U.K.

1 Charge to import duty U.K.

A duty of customs (to be known as “import duty”) is charged in accordance with provision made by or under this Part by reference to the importation of chargeable goods into the United Kingdom.

Commencement Information

I1 S. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)