Taxation (Cross-border Trade) Act 2018 (c. 22)

PART 1 U.K. Import duty

Modifications etc. (not altering text)

C1 Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

C2 Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))

C4 Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))

Interpretation etc U.K.

33 Meaning of “domestic goods” U.K.

(1) Goods are domestic goods for the purposes of this Part if—

(a) they are wholly obtained in the United Kingdom, or

(b) they have been subject to a chargeable Customs procedure.

(2) For the purposes of this section goods have been “subject to a chargeable Customs procedure” if—

(a) the goods were declared for the free-circulation procedure and the procedure has been discharged, F1 ...

(b) the goods were declared for an authorised use procedure and the procedure has been [F2 discharged, or]

[F3 (c) the goods—

(i) are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and

(ii) were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.]

(3) Goods cease to be domestic goods if—

(a) they are exported from the United Kingdom [F4 as a result of the removal of the goods from Great Britain], and

(b) the export is one which is required to be made in accordance with the applicable export provisions,

and the goods are then [F5 (subject to section 30A)] chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.

(4) For the purposes of subsection (3), every export of goods [F6 resulting from the removal of the goods from Great Britain] is required to be made in accordance with the applicable export provisions unless an exception provided for by regulations made by HMRC Commissioners applies to the export.

[F7 (4A) Goods also cease to be domestic goods if they—

(a) are exported from the United Kingdom as a result of their removal from Northern Ireland, and

(b) are not of a description specified in regulations made by the Treasury,

and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.

(4B) Regulations under subsection (4A)(b) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).]

(5) HMRC Commissioners may by regulations make provision for [F8 relevant exported goods] to retain their status as domestic goods if—

(a) the goods merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom, or

(b) the goods otherwise remain outside the United Kingdom for a temporary period.

[F9 (5A) For the purposes of subsection (5), exported goods are “relevant” if—

(a) they were exported as a result of their removal from Northern Ireland, or

(b) they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.]

(6) The provision that may be made by the regulations includes—

(a) provision requiring conditions to be met in relation to the goods while they are outside the United Kingdom, and

(b) provision requiring the making of a declaration in connection with their subsequent import into the United Kingdom.

(7) Goods that are in the United Kingdom are presumed to be domestic goods unless the contrary is shown.

(8) The Treasury may by regulations make provision—

(a) as to cases in which goods are, or are not, to be regarded as domestic goods for the purposes of this Part,

(b) for reversing the presumption that goods are domestic goods in specified cases (so that they are presumed not to be domestic goods unless the contrary is shown), and

(c) as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.

Textual Amendments

F1 Word in s. 33(2) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 4(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2 Words in s. 33(2)(b) substituted (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), s. 11(1)(e), Sch. 1 para. 4(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F3 S. 33(2)(c) 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), s. 11(1)(e), Sch. 1 para. 4(2)(c) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F4 Words in s. 33(3)(a) 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), s. 11(1)(e), Sch. 1 para. 4(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F5 Words in s. 33(3) 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), s. 11(1)(e), Sch. 1 para. 4(3)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F6 Words in s. 33(4) 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), s. 11(1)(e), Sch. 1 para. 4(4) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F7 S. 33(4A)(4B) 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), s. 11(1)(e), Sch. 1 para. 4(5) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F8 Words in s. 33(5) substituted (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), s. 11(1)(e), Sch. 1 para. 4(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F9 S. 33(5A) 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), s. 11(1)(e), Sch. 1 para. 4(7) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications etc. (not altering text)

C5 S. 33 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(2) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I1 S. 33 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 33 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)