Taxation (Cross-border Trade) Act 2018

Secretary of State's power to subject goods to a provisional tariff rate quota U.K.

15 (1) If the TRA makes a recommendation under paragraph 11(3)(b), the Secretary of State must decide whether to accept or reject the recommendation. U.K.

(2) The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that [F1 it is not in the public interest to accept it]

[F2 (2A) In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a provisional tariff rate quota to relevant goods in accordance with the recommendation 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 provisional tariff rate quota, other than in accordance with the recommendation, or

(b) a provisional 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 11(3) to the same effect as the decision (ignoring any restrictions in paragraph 11 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 12 or 13, 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 [F3 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 provisional 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 provisional affirmative determination in relation to the goods, of the recommendation 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.

(5) The period for which goods are subject to a provisional tariff rate quota ceases (if it has not already expired) when the safeguarding investigation in relation to the goods terminates.

Textual Amendments

F1 Words in Sch. 5 para. 15(2) substituted for Sch. 5 para. 15(2)(a)(b) (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 10(3)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 5 para. 15(2A)-(2E) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 10(3)(b), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Words in Sch. 5 para. 15(3) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 10(3)(c), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 5 para. 15 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)