Appointed day, saving and transitional provisions – Taxation (Cross-border Trade) Act 2018

4.  The day appointed for the coming into force of the following provisions of the Taxation (Cross-border Trade) Act 2018, so far as not already in force, is IP completion day—

(a) Part 1 (import duty), other than paragraph 90 of Schedule 7;

(b) Part 3 (value added tax);

(c) Part 4 (excise duties).