# Taxation (Cross-border Trade) Act 2018, Section 1: Charge to import duty

Extent: E+W+S+N.I.

(1) A duty of customs (to be known as “import duty”) is charged in accordance with provision made by or under this Part by reference to the importation of chargeable goods into the United Kingdom.
(2) Sections 30A and 30B make provision about the application of this Part to goods imported into the United Kingdom as a result of their entry into Northern Ireland.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/section/1 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.