Taxation (Cross-border Trade) Act 2018

21 (1) Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of a definitive safeguarding amount or the continuation of a tariff rate quota. U.K.

(2) References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1).

(3) Regulations under sub-paragraph (1) may, among other things, provide for a review to consider—

(a) whether the continuing application of a definitive safeguarding amount, or the continuation of a tariff rate quota, is necessary—

(i) to remove the serious injury, or to prevent further serious injury, caused by the importation of the goods in increased quantities to UK producers of the goods, or

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities;

(b) whether serious injury to UK producers of the goods would be likely to continue or recur if the application of a definitive safeguarding amount were to expire or be varied or revoked or if a tariff rate quota were to expire or be varied or revoked;

(c) whether replacing the application of a definitive safeguarding amount with a tariff rate quota, or replacing a tariff rate quota with the application of a definitive safeguarding amount, would better meet the aim of—

(i) removing serious injury to UK producers of the goods, or

(ii) facilitating the adjustment of those UK producers to the importation of the goods in increased quantities;

(d) whether an adjustment plan as referred to in paragraph 16(5)(b) is being complied with.

(4) Regulations under sub-paragraph (1) may, among other things, make—

(a) provision for the TRA to investigate certain matters;

(b) provision for the period for which a definitive safeguarding amount applies to goods by public notice under section 13, or for which goods are subject to a tariff rate quota by public notice under that section, to be treated as continuing (where it would otherwise cease to do so) while a review is ongoing;

[F1 (ba) provision corresponding or similar to any provision made by or under this Schedule in relation to a safeguarding investigation, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

(bb) provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA;]

(c) other provision about the conduct of a review.

(5) Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(c) in relation to a review as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

(6) Regulations may make provision for or in connection with—

(a) the TRA recommending to the Secretary of State that—

(i) the application of a definitive safeguarding amount to goods should be varied, revoked or replaced with a tariff rate quota, or

(ii) a tariff rate quota to which goods are subject should be varied, revoked or replaced with the application of a definitive safeguarding amount, F2 ...

[F3 (aa) the TRA giving the Secretary of State options as part of a recommendation, and]

(b) [F4 the Secretary of State’s powers in relation to] such a recommendation.

(7) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State [F5 decides] that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State—

(a) must publish notice of the [F6 decision],

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

(c) is required under section 13 to make provision by public notice to give effect to the [F7 decision].

(8) The variation of the application of a definitive safeguarding amount to goods which the TRA may recommend to the Secretary of State [F8 , or which the Secretary of State may decide to make other than in accordance with a recommendation,] by virtue of regulations under sub-paragraph (6) may take the form of one or both of the following—

(a) varying the period for which a definitive safeguarding amount is applicable (including extending it beyond the period referred to in paragraph 17(2)(b));

(b) varying how a definitive safeguarding amount should be determined such that a lower amount of import duty is applicable.

(9) The variation of a tariff rate quota which the TRA may recommend to the Secretary of State [F9 , or which the Secretary of State may decide to make other than in accordance with a recommendation,] by virtue of regulations under sub-paragraph (6) may take the form of one or more of the following—

(a) increasing the amount of the quota;

(b) varying the allocation of the quota;

(c) reducing the rates of import duty that apply to goods subject to the quota;

(d) reducing the part of the period for which the amount of the quota is lower or for which import duty at a higher rate applies (so that the amount of the quota is increased, or import duty applies at a lower rate, more quickly);

(e) varying the period for which goods are subject to the quota (including extending it beyond the period referred to in paragraph 18(2)(b)).

(10) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State [F10 decides] that, for the first time, a definitive safeguarding amount should be applicable to goods or goods should be subject to a tariff rate quota, the Secretary of State—

(a) must publish notice of the [F11 decision],

(b) must notify interested parties accordingly, and

(c) is required under section 13 to make provision by public notice to give effect to the [F12 decision].

Textual Amendments

F1 Sch. 5 para. 21(4)(ba)(bb) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Word in Sch. 5 para. 21(6)(a) omitted (25.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(b)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Sch. 5 para. 21(6)(aa) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(b)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Words in Sch. 5 para. 21(6)(b) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(b)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Word in Sch. 5 para. 21(7) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F6 Word in Sch. 5 para. 21(7)(a) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F7 Word in Sch. 5 para. 21(7)(c) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(c)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F8 Words in Sch. 5 para. 21(8) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(d), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F9 Words in Sch. 5 para. 21(9) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(e), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F10 Word in Sch. 5 para. 21(10) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(f)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F11 Word in Sch. 5 para. 21(10)(a) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(f)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F12 Word in Sch. 5 para. 21(10)(c) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(1)(f)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 5 para. 21 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)