Taxation (Cross-border Trade) Act 2018

20 (1) If the TRA makes a recommendation under paragraph 16(3)(b) that goods should be subject to a tariff rate quota, the Secretary of State must . U.K.

[F1 (a)] decide whether to accept or reject the recommendation [F2 , or

(b) request that the TRA reassess its recommendation with a view to amending or replacing the recommendation.]

[F3 (1A) Where the Secretary of State accepts a recommendation which contains options given in reliance on paragraph 16(10A), the Secretary of State must decide which of those options to adopt.]

(2) The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that [F4 it is not in the public interest to accept it].

[F5 (2A) In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a tariff rate quota in accordance with the recommendation, or in accordance with each option, as the case may be, would meet the economic interest test (see paragraph 23).

(2B) Sub-paragraph (2C) applies if the recommendation is rejected.

(2C) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

(a) all the relevant goods, or specified relevant goods, should be subject to a tariff rate quota, other than in accordance with the recommendation, or

(b) a definitive safeguarding amount should be applied for a specified period to all the relevant goods, or to specified relevant goods.

(2D) But the Secretary of State may make a decision under sub-paragraph (2C) only if a recommendation under paragraph 16 to the same effect as the decision (ignoring any restrictions in paragraph 16 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 17 or 18, as the case may be.

(2E) Where the Secretary of State makes a decision under sub-paragraph (2C), the Secretary of State—

(a) must publish notice of the decision,

(b) must notify interested parties (see paragraph 31(3)) accordingly,

(c) must lay a statement before the House of Commons setting out the reasons for making the decision, and

(d) is required under section 13 to make provision by public notice to give effect to the decision.]

(3) If the recommendation is rejected [F6 and the Secretary of State does not make a decision under sub-paragraph (2C)], the Secretary of State must—

(a) publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation and of the rejection of it,

(b) notify interested parties (see paragraph 31(3)) accordingly, and

(c) lay a statement before the House of Commons setting out the reasons for rejecting the recommendation.

(4) If the recommendation is accepted, the Secretary of State—

(a) must publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation [F7 , including any particular option adopted by the Secretary of State,] and of the acceptance of it,

(b) must notify interested parties accordingly, and

(c) is required under section 13 to make provision by public notice to give effect to the recommendation.

[F8 (4A) The Secretary of State may only make a request under sub-paragraph (1)(b) where the Secretary of State considers that—

(a) there is information that the TRA did not take into account in its investigation that is relevant to the recommendation,

(b) the TRA has made an error in relation to its recommendation, or

(c) exceptional circumstances make the request appropriate.

(4B) Before making a request under sub-paragraph (1)(b), the Secretary of State must consult the TRA.

(4C) Where the Secretary of State makes a request under sub-paragraph (1)(b), the TRA must—

(a) comply with the request, and

(b) in reassessing its recommendation, have regard to any particular considerations which the Secretary of State may specify in the request.]

(5) See paragraphs 21 and 22 for variation or revocation of a tariff rate quota.

Textual Amendments

F1 Words in Sch. 5 para. 20(1) renumbered as Sch. 5 para. 20(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 5 para. 20(1)(b) and word inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(a)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Sch. 5 para. 20(1A) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Words in Sch. 5 para. 20(2) substituted for Sch. 5 para. 20(2)(a)(b) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Sch. 5 para. 20(2A)-(2E) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(d), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F6 Words in Sch. 5 para. 20(3) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F7 Words in Sch. 5 para. 20(4)(a) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F8 Sch. 5 para. 20(4A)-(4C) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 11(7)(g), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 5 para. 20 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)