# Taxation (Cross-border Trade) Act 2018, Paragraph 25


(1) For the purpose of giving effect to arrangements between Her Majesty's government in the United Kingdom and the government of a foreign country or territory, regulations may make provision excepting goods originating from a specified foreign country or territory from the application of this Schedule, or from specified provision made by or under it.
(2) Regulations may make provision requiring goods originating from a specified foreign country or territory or description of foreign country or territory to be excepted from the goods in relation to which the TRA may make a recommendation under provision made by or under this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/5/paragraph/25 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.