{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-11",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-11.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Quotas",
  "text": "(1) Regulations may make provision for determining the amount of import duty applicable to any goods that are subject to a quota.\n(2) Goods are subject to a quota for the purposes of this section if—\n(a) Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom and the arrangements contain provision for the goods concerned to be subject to a quota, or\n(b) the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.\n(3) Regulations may make any provision that the person making them considers appropriate for the purposes of this section, including (for example)—\n(a) provision specifying the factors by reference to which a quota is to be determined,\n(b) provision imposing conditions subject to which a quota has effect,\n(c) provision for a quota in respect of specified goods to be subject to a licensing or allocation system (see also subsection (4)), and\n(d) any other provision in relation to the administration of a quota.\n(4) Regulations made under subsection (3) which make provision for a quota in respect of specified goods to be subject to a licensing or allocation system may include—\n(a) provision authorising any public body to grant licences or determine a system for allocating the quotas,\n(b) provision specifying the cases in which a person is eligible to make use of a quota,\n(c) provision specifying the conditions subject to which any person may make use of a quota (including provision for the giving of a guarantee of a specified amount),\n(d) provision authorising the conditions to be imposed by a licence or other document,\n(e) provision requiring the payment of fees by any person in connection with any application for a licence or an allocation, and\n(f) provision generally in relation to the administration of the licensing or allocation system.\n(5) Any fees payable as a result of provision made under subsection (4)(e) must be paid into the Consolidated Fund.\n(6) The power to make regulations under this section providing for a quota in respect of specified goods to be subject to a licensing or allocation system is exercisable by the Secretary of State.\n(7) The power to make regulations under this section containing any other provision is exercisable by the Treasury; and, in considering what provision to include in the regulations, the Treasury must have regard to any recommendation made to them by the Secretary of State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 11 modified (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), reg. 1(1), Sch. 2 para. 3(1)(b) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 11 modified (31.12.2020) by The Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432), reg. 1(1), Sch. 4 para. 3(a) (with reg. 1(3)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 9-15 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 7; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 9-15 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 13; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 11 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 11 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/section/11",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}