# Taxation (Cross-border Trade) Act 2018, Section 2: Chargeable goods

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

(1) Goods are “chargeable goods” for the purposes of this Part unless they are domestic goods.
(2) But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).

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