- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/09/2018)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 13/09/2018. This version of this provision has been superseded.
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Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Section 38.
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The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—
acceptance (of a Customs declaration) | paragraphs 11(2) and 13(4) of Schedule 1 |
the applicable export provisions | section 35 |
approved guarantee (in relation to goods declared for the free-circulation procedure) | section 37(1) |
arrangements | section 37(1) |
an authorised use procedure | paragraph 13 of Schedule 2 |
CEMA 1979 | section 37(1) |
chargeable goods | section 2 |
control of HMRC officer | section 37(7) |
Customs agent | section 21 |
Customs procedures | section 3 |
customs tariff | section 8 |
directions | section 37(1) |
domestic goods | section 33 |
export (time of) | section 5 of CEMA 1979 |
the free-circulation procedure | section 3 |
guarantee | section 37(1) |
HMRC | section 37(1) |
HMRC Commissioners | section 37(1) |
HMRC officer | section 37(1) |
import (time of) | section 5 of CEMA 1979 |
import duty | section 1 |
an inward processing procedure | paragraphs 9 and 11 of Schedule 2 |
notice (except in the expression “public notice”) | section 37(1) |
origin (of goods) | section 17 |
person making a Customs declaration | section 37(8) |
presented to Customs on export | section 34(3) |
presented to Customs on import | section 34(1) and (2) |
processing (of goods) | section 37(4) |
public notice | section 37(5) |
rate of duty | section 37(2) |
special Customs procedure | section 3 |
specified (in relation to regulations or public notices) | section 37(1) |
a storage procedure | paragraph 2 of Schedule 2 |
subordinate legislation | section 37(1) |
a temporary admission procedure | paragraph 15 of Schedule 2 |
territory outside the United Kingdom (and related expressions) | section 37(6) |
the TRA | section 13 |
a transit procedure | paragraph 5 of Schedule 2 |
value (of chargeable goods) | section 16 |
wholly obtained (in the case of goods) | section 37(3) |
the WTO | section 37(1) |
Commencement Information
I1S. 38 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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