{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-38",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-38.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/38",
  "kind": "section",
  "number": "38",
  "heading": "Table of definitions",
  "text": "The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—\nacceptance (of a Customs declaration)\nparagraphs 11(2) and 13(4) of Schedule 1\nthe applicable export provisions\nsection 35\napproved guarantee (in relation to goods declared for the free-circulation procedure)\nsection 37(1)\narrangements\nsection 37(1)\nan authorised use procedure\nparagraph 13 of Schedule 2\nCEMA 1979\nsection 37(1)\nchargeable goods\nsection 2\ncontrol of HMRC officer\nsection 37(7)\nCustoms agent\nsection 21\nthe customs and excise Acts\nsection 37(1)\nCustoms procedures\nsection 3\ncustoms tariff\nsection 8\ndirections\nsection 37(1)\ndomestic goods\nsection 33\nexport (time of)\nsection 5 of CEMA 1979\nthe free-circulation procedure\nsection 3\nguarantee\nsection 37(1)\nHMRC\nsection 37(1)\nHMRC Commissioners\nsection 37(1)\nHMRC officer\nsection 37(1)\nimport (time of)\nsection 5 of CEMA 1979\nimport duty\nsection 1\nan inward processing procedure\nparagraphs 9 and 11 of Schedule 2\nnotice (except in the expression “public notice”)\nsection 37(1)\norigin (of goods)\nsection 17\nperson making a Customs declaration\nsection 37(8)\npresented to Customs on export\nsection 34(3)\npresented to Customs on import\nsection 34(1) and (2)\nprocessing (of goods)\nsection 37(4)\npublic notice\nsection 37(5)\nqualifying Northern Ireland goods\nsection 37(1)\nrate of duty\nsection 37(2)\nspecial Customs procedure\nsection 3\nspecified (in relation to regulations or public notices)\nsection 37(1)\na storage procedure\nparagraph 2 of Schedule 2\nsubordinate legislation\nsection 37(1)\na temporary admission procedure\nparagraph 15 of Schedule 2\nterritory outside the United Kingdom (and related expressions)\nsection 37(6)\nthe TRA\nsection 13\na transit procedure\nparagraph 5 of Schedule 2\nUnion customs legislation\nsection 37(1)\nUnion goods\nsection 37(1)\nvalue (of chargeable goods)\nsection 16\nwholly obtained (in the case of goods)\nsection 37(3)\nthe WTO\nsection 37(1)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 38 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 7 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 38 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 38 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/38",
    "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."
}