# Taxation (Cross-border Trade) Act 2018, Section 38: Table of definitions

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

The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—
acceptance (of a Customs declaration)
paragraphs 11(2) and 13(4) of Schedule 1
the applicable export provisions
section 35
approved guarantee (in relation to goods declared for the free-circulation procedure)
section 37(1)
arrangements
section 37(1)
an authorised use procedure
paragraph 13 of Schedule 2
CEMA 1979
section 37(1)
chargeable goods
section 2
control of HMRC officer
section 37(7)
Customs agent
section 21
the customs and excise Acts
section 37(1)
Customs procedures
section 3
customs tariff
section 8
directions
section 37(1)
domestic goods
section 33
export (time of)
section 5 of CEMA 1979
the free-circulation procedure
section 3
guarantee
section 37(1)
HMRC
section 37(1)
HMRC Commissioners
section 37(1)
HMRC officer
section 37(1)
import (time of)
section 5 of CEMA 1979
import duty
section 1
an inward processing procedure
paragraphs 9 and 11 of Schedule 2
notice (except in the expression “public notice”)
section 37(1)
origin (of goods)
section 17
person making a Customs declaration
section 37(8)
presented to Customs on export
section 34(3)
presented to Customs on import
section 34(1) and (2)
processing (of goods)
section 37(4)
public notice
section 37(5)
qualifying Northern Ireland goods
section 37(1)
rate of duty
section 37(2)
special Customs procedure
section 3
specified (in relation to regulations or public notices)
section 37(1)
a storage procedure
paragraph 2 of Schedule 2
subordinate legislation
section 37(1)
a temporary admission procedure
paragraph 15 of Schedule 2
territory outside the United Kingdom (and related expressions)
section 37(6)
the TRA
section 13
a transit procedure
paragraph 5 of Schedule 2
Union customs legislation
section 37(1)
Union goods
section 37(1)
value (of chargeable goods)
section 16
wholly obtained (in the case of goods)
section 37(3)
the WTO
section 37(1)

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Source: https://www.legislation.gov.uk/ukpga/2018/22/section/38 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.