# Taxation (Cross-border Trade) Act 2018, Part 2: Least developed countries


Afghanistan
Angola
Bangladesh
Benin
Bhutan
Burkina Faso
Burundi
Cambodia
Congo (Democratic Republic)
Djibouti
East Timor
...
Eritrea
Ethiopia
Gambia (The)
Guinea
Guinea-Bissau
Haiti
Kiribati
Laos
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mozambique
Myanmar
Nepal
Niger
Rwanda
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
South Sudan
Sudan
Tanzania
Togo
Tuvalu
Uganda
. . .
Yemen
Zambia

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/3/part/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.