Taxation (Cross-border Trade) Act 2018

11 Quotas

(1) Regulations may make provision for determining the amount of import duty applicable to any goods that are subject to a quota.

(2) Goods are subject to a quota for the purposes of this section if—

(a) Her Majesty’s government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom and the arrangements contain provision for the goods concerned to be subject to a quota, or

(b) the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.

(3) Regulations may make any provision that the person making them considers appropriate for the purposes of this section, including (for example)—

(a) provision specifying the factors by reference to which a quota is to be determined,

(b) provision imposing conditions subject to which a quota has effect,

(c) provision for a quota in respect of specified goods to be subject to a licensing or allocation system (see also subsection (4)), and

(d) any other provision in relation to the administration of a quota.

(4) Regulations made under subsection (3) which make provision for a quota in respect of specified goods to be subject to a licensing or allocation system may include—

(a) provision authorising any public body to grant licences or determine a system for allocating the quotas,

(b) provision specifying the cases in which a person is eligible to make use of a quota,

(c) provision specifying the conditions subject to which any person may make use of a quota (including provision for the giving of a guarantee of a specified amount),

(d) provision authorising the conditions to be imposed by a licence or other document,

(e) provision requiring the payment of fees by any person in connection with any application for a licence or an allocation, and

(f) provision generally in relation to the administration of the licensing or allocation system.

(5) Any fees payable as a result of provision made under subsection (4)(e) must be paid into the Consolidated Fund.

(6) The power to make regulations under this section providing for a quota in respect of specified goods to be subject to a licensing or allocation system is exercisable by the Secretary of State.

(7) The power to make regulations under this section containing any other provision is exercisable by the Treasury; and, in considering what provision to include in the regulations, the Treasury must have regard to any recommendation made to them by the Secretary of State.