Point in time view as at 25/08/2023.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Section 1.
[F1(1)]A duty of customs (to be known as “import duty”) is charged in accordance with provision made by or under this Part by reference to the importation of chargeable goods into the United Kingdom.
[F2(2)Sections 30A and 30B make provision about the application of this Part to goods imported into the United Kingdom as a result of their entry into Northern Ireland.]
Textual Amendments
F1S. 1 renumbered as s. 1(1) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 2(2)(a), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2S. 1(2) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 2(2)(b), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Commencement Information
I1S. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2S. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
