Taxation (Cross-border Trade) Act 2018
2018 c. 22 · Enacted 13 September 2018 · Extends to United Kingdom
Most Gracious Sovereign
We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C3C4
Annotations to the whole text
Modifications
- C1
Act: transitional provisions for amendments made in relation to value added tax by any regulations made by the appropriate Minister under this Act, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU by virtue of The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 9-11 (as amended by S.I. 2020/1495, regs. 1(2), 22(3)(4)); S.I. 2020/1641, reg. 2, Sch.
- C2
Act: savings and transitional provisions for amendments made in relation to value added tax by any regulations made by the appropriate Minister under this Act, or by statutory instrument under any other enactment in consequence of, or otherwise in connection with, the United Kingdom's withdrawal from the EU by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), reg. 1, Pt. 4; S.I. 2020/1641, reg. 2, Sch.
- C3
Act: power extended (10.6.2021) by Finance Act 2021 (c. 26), Sch. 20 para. 7
- C4
Act modified (30.6.2021 at 6.00 p.m.) by The Trade Remedies (Extension of Tariff Rate Quota) (EU Exit) Regulations 2021 (S.I. 2021/783), regs. 1(1), 4
Contents
- Part 1: Import duty
- The charge to tax
- 1Charge to import duty
- 2Chargeable goods
- Incurring of liability to import duty
- 3Obligation to declare goods for a Customs procedure on import
- 4When liability to import duty incurred
- 5Goods not presented to Customs or Customs declaration not made
- Person liable to import duty
- 6Person liable to import duty
- Amount of import duty: the customs tariff, preferences, safeguarding etc
- 7Amount of duty: introduction
- 8The customs tariff
- 9Preferential rates: arrangements with countries or territories outside UK
- 10Preferential rates given unilaterally
- 11Quotas
- 12Tariff suspension
- 13Dumping of goods, foreign subsidies and increases in imports
- 14Increases in imports or changes in price of agricultural goods
- 15International disputes etc
- Amount of import duty: supplementary
- 16Value of chargeable goods
- 17Place of origin of chargeable goods
- 18Currency
- Reliefs
- 19Reliefs
- Administration etc
- 20Notification and payment of import duty, etc
- 21Customs agents
- 22Authorised economic operators
- 23Approvals and authorisations granted under regulations
- 24Rulings as to application of customs tariff , valuation method or place of origin
- Supplementary
- 25Disclosure of information Repealed
- 26Co-operation with other customs services Repealed
- 27Fees for exercise of functions in connection with import duty
- 28Requirement to have regard to international obligations
- 29Consequential amendments
- 30General provision for the purposes of import duty
- Northern Ireland
- 30AImportation of goods: Northern Ireland
- 30BDuty under section 30A(3): supplementary
- 30CDuty on potentially imported goods
- UK's customs union
- 31Territories forming part of a customs union with UK
- Regulations etc
- 32Regulations etc
- 32AReference documents
- Interpretation etc
- 33Meaning of “domestic goods”
- 34Presentation of goods to Customs on import or export
- 35Exports made in accordance with applicable export provisions
- 36Outward processing procedure
- 37Minor definitions
- 38Table of definitions
- Part 2: Export duty
- 39Charge to export duty
- 40Regulations under section 39: supplementary
- 40ARemoval to Northern Ireland of at risk goods etc
- 40BDuty under section 40A: supplementary
- Part 3: Value added tax
- 41Abolition of acquisition VAT and extension of import VAT
- 42EU law relating to VAT
- 43Other VAT amendments connected with withdrawal from EU
- Part 4: Excise duties
- 44Excise duties: postal packets sent from overseas
- 45General regulation making power for excise duty purposes etc
- 46Exercise of information powers in connection with excise duty
- 47EU law relating to excise duty
- 48Regulations under ss. 44 to 47
- 49Sections 44 to 48: interpretation
- 50Excise duty amendments connected with withdrawal from EU
- Part 5: Other provision connected with withdrawal from EU
- 51Power to make provision in relation to VAT or duties of customs or excise
- 52Subordinate legislation relating to VAT or duties of customs or excise
- 53Meaning of “excise duty”
- Part 6: Final provisions
- 54Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity
- 55Single United Kingdom customs territory
- 56Consequential and transitional provision
- 57Commencement
- 58Short title
- Schedule 1: Customs declarations
- Presentation of goods to Customs and period for making Customs declaration etc
- 1Paragraph 1
- Eligibility of persons to make Customs declarations
- 2Paragraph 2
- Time at which Customs declarations required or authorised to be made
- 3Paragraph 3
- Form of Customs declarations and how they are made
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Contents of Customs declarations
- 7Paragraph 7
- 8Paragraph 8
- Simplified Customs declarations etc
- 9Paragraph 9
- Acceptance of Customs declarations
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Verification of Customs declarations
- 13Paragraph 13
- 14Paragraph 14
- Amendment or withdrawal of Customs declarations
- 15Paragraph 15
- 16Paragraph 16
- 16AParagraph 16A
- Releasing and discharging goods to and from Customs procedures
- 17Paragraph 17
- Declarations for different Customs procedures
- 18Paragraph 18
- Notifications given by HMRC or HMRC officers
- 19Paragraph 19
- Schedule 2: Special Customs procedures
- Part 1: Entitlement to declare goods for special customs procedures
- 1Paragraph 1
- Part 2: Storage procedure
- Meaning of goods declared for “a storage procedure”
- 2Paragraph 2
- Keeping of goods in premises approved by HMRC
- 3Paragraph 3
- Keeping of goods in free zones
- 4Paragraph 4
- Part 3: Transit procedure
- Meaning of goods declared for “a transit procedure”
- 5Paragraph 5
- Other requirements in relation to transit procedure
- 6Paragraph 6
- Deeming a declaration for a transit procedure to be made
- 7Paragraph 7
- Part 4: Inward processing procedure
- Introduction
- 8Paragraph 8
- Meaning of goods declared for “an inward processing procedure” in the standard form
- 9Paragraph 9
- Other requirements in relation to inward processing procedure in the standard form
- 10Paragraph 10
- Meaning of goods declared for “an inward processing procedure” in the supplementary form
- 11Paragraph 11
- Requirements in relation to inward processing procedure in the supplementary form
- 12Paragraph 12
- Part 5: Authorised use procedure
- Meaning of goods declared for “an authorised use procedure”
- 13Paragraph 13
- Other requirements in relation to authorised use procedure
- 14Paragraph 14
- Part 6: Temporary admission procedure
- Meaning of goods declared for “a temporary admission procedure”
- 15Paragraph 15
- Other requirements in relation to temporary admission procedure
- 16Paragraph 16
- Part 7: Supplementary provisions
- Records
- 17Paragraph 17
- Discharge of special Customs procedures: rules applicable to all procedures
- 18Paragraph 18
- Discharge of special Customs procedures: rules applicable to particular procedures
- 19Paragraph 19
- Discharge of special Customs procedures: other provision
- 20Paragraph 20
- Liability to import duty imposed on persons other than declarant etc
- 21Paragraph 21
- Changes in nature of goods while subject to a special Customs procedure etc
- 22Paragraph 22
- Use of equivalent domestic goods
- 23Paragraph 23
- Directions
- 24Paragraph 24
- Schedule 3: Eligible developing countries
- Part 1: Introduction
- 1Paragraph 1
- 2Least developed countries
- 3Other eligible developing countries
- Part 4: Power to amend Parts 2 and 3
- 2Paragraph 2
- Schedule 4: Dumping of goods or foreign subsidies causing injury to UK industry
- Part 1: Key definitions
- Meaning of “dumped”
- 1Paragraph 1
- Meaning of “the margin of dumping”
- 2Paragraph 2
- Meaning of “subsidised”, “countervailable subsidy” and related terms
- 3Paragraph 3
- Meaning of “the amount of the subsidy”
- 4Paragraph 4
- Meaning of “injury”
- 5Paragraph 5
- Meaning of “UK industry”
- 6Paragraph 6
- Meaning of “like goods”
- 7Paragraph 7
- Part 2: Dumping and subsidisation investigations
- Dumping and subsidisation investigations
- 8Paragraph 8
- Initiation of a dumping or a subsidisation investigation
- 9Paragraph 9
- Conduct of a dumping or a subsidisation investigation
- 10Paragraph 10
- Provisional affirmative determinations and final affirmative or negative determinations
- 11Paragraph 11
- Termination of a dumping or a subsidisation investigation
- 12Paragraph 12
- Requirement to give notice to the Secretary of State in certain cases
- 12AParagraph 12A
- Part 3: Provisional remedy: requiring a guarantee
- TRA's duty to recommend requiring guarantees
- 13Paragraph 13
- TRA's recommendations regarding requiring a guarantee
- 14Paragraph 14
- Secretary of State's power to require a guarantee
- 15Paragraph 15
- Extension of the period of a provisional remedy in a dumping investigation
- 16Paragraph 16
- Part 4: Definitive remedies: anti-dumping amount or countervailing amount
- TRA's duty to recommend an anti-dumping amount or countervailing amount
- 17Paragraph 17
- TRA's recommendations about an anti-dumping amount or a countervailing amount
- 18Paragraph 18
- 19Paragraph 19
- Secretary of State's powers in relation to a recommendation
- 20Paragraph 20
- Secretary of State’s power to apply an alternative remedy
- 20AParagraph 20A
- Reviews of continuing application of an anti-dumping amount or a countervailing amount
- 21Paragraph 21
- Variation or revocation following an international dispute decision
- 22Paragraph 22
- Revocation in the public interest
- 22AParagraph 22A
- Power to request assistance etc
- 22BParagraph 22B
- Part 5: Undertakings
- Acceptance of undertakings
- 23Paragraph 23
- Reviews of undertakings etc
- 24Paragraph 24
- Part 6: Supplementary
- The economic interest test
- 25Paragraph 25
- Suspension of anti-dumping or anti-subsidy remedies
- 26Paragraph 26
- Not subject to both application of an anti-dumping amount and a countervailing amount
- 27Paragraph 27
- Investigations regarding repayments and discharge of a guarantee
- 28Paragraph 28
- Registration
- 29Paragraph 29
- Reconsideration, reviews and appeals
- 30Paragraph 30
- Notices
- 31Paragraph 31
- Interpretation
- 32Paragraph 32
- Schedule 5: Increase in imports causing serious injury to UK producers
- Part 1: Key definitions
- Meaning of importation in “increased quantities”
- 1Paragraph 1
- Meaning of “serious injury”
- 2Paragraph 2
- Meaning of “UK producers”
- 3Paragraph 3
- Meaning of “like goods”
- 4Paragraph 4
- Meaning of “directly competitive goods”
- 5Paragraph 5
- Part 2: Safeguarding investigations
- Safeguarding investigation
- 6Paragraph 6
- Initiation of a safeguarding investigation
- 7Paragraph 7
- Conduct of a safeguarding investigation
- 8Paragraph 8
- Provisional affirmative determinations and final affirmative or negative determinations
- 9Paragraph 9
- Termination of a safeguarding investigation
- 10Paragraph 10
- Requirement to give notice to the Secretary of State in certain cases
- 10AParagraph 10A
- Part 3: Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas
- TRA's duty to recommend a provisional safeguarding amount or provisional tariff rate quota
- 11Paragraph 11
- TRA's recommendations about a provisional safeguarding amount
- 12Paragraph 12
- TRA's recommendations regarding provisional tariff rate quotas
- 13Paragraph 13
- Secretary of State's power to apply a provisional safeguarding amount
- 14Paragraph 14
- Secretary of State's power to subject goods to a provisional tariff rate quota
- 15Paragraph 15
- Part 4: Definitive remedies: definitive safeguarding amount & tariff rate quotas
- TRA's duty to recommend a definitive safeguarding amount or tariff rate quota
- 16Paragraph 16
- TRA's recommendations about a definitive safeguarding amount
- 17Paragraph 17
- TRA's recommendations regarding tariff rate quotas
- 18Paragraph 18
- Secretary of State's powers in relation to a recommendation to apply a definitive safeguarding amount
- 19Paragraph 19
- Secretary of State's powers in relation to a recommendation to subject goods to a tariff rate quota
- 20Paragraph 20
- Reviews
- 21Paragraph 21
- Variation or revocation following an international dispute decision
- 22Paragraph 22
- Revocation in the public interest
- 22AParagraph 22A
- Power to request assistance etc
- 22BParagraph 22B
- Part 5: Supplementary
- The economic interest test
- 23Paragraph 23
- Suspension of safeguarding remedies
- 24Paragraph 24
- Exceptions
- 25Paragraph 25
- Restrictions on successive safeguarding remedies
- 26Paragraph 26
- Interaction with anti-dumping remedies and anti-subsidy remedies
- 27Paragraph 27
- Investigations regarding repayments
- 28Paragraph 28
- Reconsideration, reviews and appeals
- 29Paragraph 29
- Notices
- 30Paragraph 30
- Interpretation
- 31Paragraph 31
- Schedule 5A: Increase in imports as a result of free trade agreement causing serious injury to UK producers
- 1Application of this Schedule
- 2TRA and Secretary of State required to have regard to relevant free trade agreement
- 3Meaning of importation in “increased quantities”
- 4Bilateral safeguarding investigation
- 5Initiation of a bilateral safeguarding investigation
- 6Provisional affirmative determinations and final affirmative or negative determinations
- 7Termination of a bilateral safeguarding investigation
- 8TRA’s duty to recommend provisional measures
- 9TRA’s recommendations about provisional measures
- 10TRA’s recommendations about provisional measures
- 11TRA’s duty to recommend a definitive measure
- 12TRA’s recommendations about definitive measures
- 13TRA’s recommendations about definitive measures
- 14Meaning of “international dispute decision”
- 15No suspension of bilateral safeguarding remedies
- 16Exceptions
- 17No restriction on successive safeguarding remedies
- 18No interaction with anti-dumping remedies and anti-subsidy remedies
- 19Registration
- 20Reports and updates by the TRA and Secretary of State
- 21Secretary of State required to publish notice of decision about whether to apply remedy
- 22Secretary of State not required to lay statements before the House of Commons
- 23Interpretation
- 24Interpretation
- Schedule 6: Import duty: notification of liability, payment etc
- Notification of liability to pay import duty
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Payment of import duty
- 5Paragraph 5
- Guarantees
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- Repayment of import duty
- 10Paragraph 10
- Remission of import duty
- 11Paragraph 11
- Recovery of import duty
- 12Paragraph 12
- Schedule 7: Import duty: consequential amendments
- Part 1: Replacement of EU customs duties
- 1Paragraph 1
- 2Paragraph 2
- Part 2: Amendments of CEMA 1979
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- 26Paragraph 26
- 27Paragraph 27
- 28Paragraph 28
- 29Paragraph 29
- 30Paragraph 30
- 31Paragraph 31
- 32Paragraph 32
- 33Paragraph 33
- 34Paragraph 34
- 35Paragraph 35
- 36Paragraph 36
- 37Paragraph 37
- 38Paragraph 38
- 39Paragraph 39
- 40Paragraph 40
- 41Paragraph 41
- 42Paragraph 42
- 43Paragraph 43
- 44Paragraph 44
- 45Paragraph 45
- 46Paragraph 46
- 47Paragraph 47
- 48Paragraph 48
- 49Paragraph 49
- 50Paragraph 50
- 51Paragraph 51
- 52Paragraph 52
- 53Paragraph 53
- 54Paragraph 54
- 55Paragraph 55
- 56Paragraph 56
- 57Paragraph 57
- 58Paragraph 58
- 59Paragraph 59
- 60Paragraph 60
- 61Paragraph 61
- 62Paragraph 62
- 63Paragraph 63
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Paragraph 67
- 68Paragraph 68
- 69Paragraph 69
- 70Paragraph 70
- 71Paragraph 71
- 72Paragraph 72
- 73Paragraph 73
- 74Paragraph 74
- 75Paragraph 75
- 76Paragraph 76
- 77Paragraph 77
- 78Paragraph 78
- 79Paragraph 79
- 80Paragraph 80
- 81Paragraph 81
- 82Paragraph 82
- 83Paragraph 83
- 84Paragraph 84
- 85Paragraph 85
- 86Paragraph 86
- 87Paragraph 87
- 88Paragraph 88
- 89Paragraph 89
- 90Paragraph 90 Repealed
- 91Paragraph 91
- 92Paragraph 92
- 93Paragraph 93
- 94Paragraph 94
- 95Paragraph 95
- 96Paragraph 96
- 97Paragraph 97
- 98Paragraph 98
- 99Paragraph 99
- 100Paragraph 100
- 101Paragraph 101
- 102Paragraph 102
- 103Paragraph 103
- 104Paragraph 104
- 105Paragraph 105
- 106Paragraph 106
- 107Paragraph 107
- 108Paragraph 108
- 109Paragraph 109
- 110Paragraph 110
- 111Paragraph 111
- 112Paragraph 112
- 113Paragraph 113
- 114Paragraph 114
- 115Paragraph 115
- 116Paragraph 116
- 117Paragraph 117
- Part 3: Amendments of other enactments
- Customs and Excise Duties (General Reliefs) Act 1979
- 118Paragraph 118
- 119Paragraph 119
- 120Paragraph 120
- 121Paragraph 121
- 122Paragraph 122
- 123Paragraph 123
- 124Paragraph 124
- 125Paragraph 125
- 126Paragraph 126
- 127Paragraph 127
- 128Paragraph 128
- 129Paragraph 129
- 130Paragraph 130
- 131Paragraph 131
- 132Paragraph 132
- 133Paragraph 133
- 134Paragraph 134
- 135Paragraph 135
- 136Paragraph 136
- 137Paragraph 137
- 138Paragraph 138
- Isle of Man Act 1979
- 139Paragraph 139
- 140Paragraph 140
- 141Paragraph 141
- Finance Act 1994
- 142Paragraph 142
- 143Paragraph 143
- 144Paragraph 144
- 145Paragraph 145
- Terrorism Act 2000
- 146Paragraph 146
- Finance Act 2003
- 147Paragraph 147
- 148Paragraph 148
- 149Paragraph 149
- 150Paragraph 150
- 151Paragraph 151
- 152Paragraph 152
- Income Tax (Trading and Other Income) Act 2005
- 153Paragraph 153
- 154Paragraph 154
- 155Paragraph 155
- Borders, Citizenship and Immigration Act 2009
- 156Paragraph 156
- Corporation Tax Act 2009
- 157Paragraph 157
- Part 4: Savings and modifications in relation to Northern Ireland
- Application of CEMA 1979 etc
- 158Paragraph 158
- Schedule 8: VAT amendments connected with withdrawal from EU
- Part 1: Amendments of Value Added Tax Act 1994
- Amendment of the Value Added Tax Act 1994
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14 Repealed
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- 26Paragraph 26
- 27Paragraph 27
- 28Paragraph 28
- 29Paragraph 29
- 30Paragraph 30
- 31Paragraph 31
- 32Paragraph 32
- 33Paragraph 33
- 34Paragraph 34
- 35Paragraph 35
- 36Paragraph 36
- 37Paragraph 37
- 38Paragraph 38
- 39Paragraph 39
- 40Paragraph 40
- 41Paragraph 41
- 42Paragraph 42
- 43Paragraph 43
- 44Paragraph 44
- 45Paragraph 45
- 46Paragraph 46
- 47Paragraph 47
- 48Paragraph 48
- 49Paragraph 49
- 50Paragraph 50
- 51Paragraph 51
- 52Paragraph 52
- 53Paragraph 53
- 54Paragraph 54
- 55Paragraph 55
- 56Paragraph 56
- 57Paragraph 57
- 58Paragraph 58
- 59Paragraph 59
- 60Paragraph 60
- 61Paragraph 61
- 62Paragraph 62
- 63Paragraph 63
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Paragraph 67
- 68Paragraph 68
- 69Paragraph 69
- 70Paragraph 70
- 71Paragraph 71
- 72Paragraph 72
- 73Paragraph 73
- 74Paragraph 74
- 75Paragraph 75
- 76Paragraph 76
- 77Paragraph 77
- 78Paragraph 78
- 79Paragraph 79
- 80Paragraph 80
- 81Paragraph 81
- 82Paragraph 82
- 83Paragraph 83
- 84Paragraph 84
- 85Paragraph 85
- 86Paragraph 86
- 87Paragraph 87
- 88Paragraph 88
- 89Paragraph 89
- 90Paragraph 90
- 91Paragraph 91
- 92Paragraph 92
- 93Paragraph 93
- 94Paragraph 94
- 95Paragraph 95
- 96Paragraph 96
- 97Paragraph 97
- 98Paragraph 98
- Effect of amendments made by this Part of this Schedule
- 99Paragraph 99
- Part 2: Amendments of other enactments
- Diplomatic Privileges Act 1964
- 100Paragraph 100
- Commonwealth Secretariat Act 1966
- 101Paragraph 101
- Consular Relations Act 1968
- 102Paragraph 102
- International Organisations Act 1968
- 103Paragraph 103
- Diplomatic and other Privileges Act 1971
- 104Paragraph 104
- Customs and Excise Duties (General Reliefs) Act 1979
- 105Paragraph 105
- Finance Act 1994
- 106Paragraph 106
- Vehicle Excise and Registration Act 1994
- 107Paragraph 107
- Finance Act 2003
- 108Paragraph 108
- 109Paragraph 109
- 110Paragraph 110
- Finance Act 2007
- 111Paragraph 111
- Finance Act 2008
- 112Paragraph 112
- 113Paragraph 113
- 114Paragraph 114
- Finance Act 2009
- 115Paragraph 115
- 116Paragraph 116
- 117Paragraph 117
- 118Paragraph 118
- 119Paragraph 119
- Finance Act 2011
- 120Paragraph 120
- Finance Act 2016
- 121Paragraph 121
- Finance (No. 2) Act 2017
- 122Paragraph 122
- 123Paragraph 123
- 124Paragraph 124
- 125Paragraph 125
- 126Paragraph 126
- 127Paragraph 127
- 128Paragraph 128
- 129Paragraph 129
- 130Paragraph 130
- 131Paragraph 131
- Consequential repeals
- 132Paragraph 132
- Schedule 9: Excise duty amendments connected with withdrawal from EU
- Customs and Excise Management Act 1979
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Hydrocarbon Oil Duties Act 1979
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Tobacco Products Duty Act 1979
- 7Paragraph 7
- Finance Act 1994
- 8Paragraph 8
- Finance Act 2008
- 9Paragraph 9
- Savings in relation to Northern Ireland
- 10Paragraph 10