http://www.legislation.gov.uk/ukpga/2018/22/schedule/2/part/5/crossheading/meaning-of-goods-declared-for-an-authorised-use-procedure/2018-09-13

Taxation (Cross-border Trade) Act 2018

An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.

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Statute Law Database

2024-06-13

2018-09-13