UKPGA-2018-22 Taxation (Cross-border Trade) Act 2018 UK

Most Gracious Sovereign

a procedure under which the goods are released for free circulation in Great Britain (referred to in this Part as “the free-circulation procedure”), or

a special Customs procedure.

a storage procedure,

a transit procedure,

an inward processing procedure, or

an authorised use procedure or temporary admission procedure.

the period within which Customs declarations are required to be made (and associated matters),

the making, amendment or withdrawal of Customs declarations,

the acceptance of Customs declarations by HMRC,

the verification of Customs declarations by HMRC officers, and

the release of goods to, and the discharge of goods from, Customs procedures.

chargeable goods are declared for the free-circulation procedure, and

HMRC accept the declaration,

a storage procedure,

a transit procedure, or

an inward processing procedure,

if there is no entitlement to make the Customs declaration concerned, a liability to import duty is incurred at the time the (purported) declaration is made, and

if there is a breach by any person of any requirement relating to the procedure, a liability to import duty is incurred at the time at which the breach first occurs.

a liability to import duty is incurred at the time the declaration is accepted by HMRC,

if there is an entitlement to make the declaration for the procedure, the rate of import duty is lower than the normal rate (see section 19(4)),

if there is no such entitlement, the liability is at the normal rate, and

if there is a breach of a requirement relating to the procedure, a further liability to import duty arises at the time of the breach at the normal rate reduced to take account of the amount of any earlier liability.

a breach, occurring while the procedure has effect, of the terms of the declaration for the procedure or of any other requirement imposed in relation to the procedure by or under Schedule 2, or

a breach, occurring at any time after the declaration was made, of any other requirement imposed by an HMRC officer in relation to the goods for which the declaration was made.

are imported into the United Kingdom, and

are not presented to Customs on import (if so required),

subsection (1), or

paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made),

a person on whose behalf a Customs declaration is made,

a person liable as a result of provision made by section 21(6) (Customs agents),

a person liable as a result of provision made under paragraph 21 of Schedule 2 (special Customs procedures), and

a person otherwise involved in a breach of a relevant Customs obligation.

the person provides false information in connection with a chargeable Customs declaration and the person knew, or ought reasonably to have known, that the information was false,

the person (“A”) acted (whether as a Customs agent or otherwise) on behalf of another person who breached a relevant Customs obligation and A knew, or ought reasonably to have known, of the breach by that other person,

the person participated in, or was otherwise involved in, a breach of a relevant Customs obligation and knew, or ought reasonably to have known, of the breach, or

the person possesses or controls the goods at a time when there has been a breach of a relevant Customs obligation and the person knew, or ought reasonably to have known, of the breach.

P provides information to another person to enable that other person to make a Customs declaration,

that other person makes the declaration, and

the information provided by P is false.

there is a breach of a requirement imposed on any person that results in a liability to import duty, or

circumstances otherwise arise that result in a liability to import duty,

section 9 (preferential rates: arrangements with countries or territories outside UK),

section 10 (preferential rates given unilaterally),

section 11 (quotas),

section 12 (tariff suspension),

section 13 (dumping of goods, foreign subsidies and increases in imports),

section 14 (increases in imports or changes in price of agricultural goods), and

section 15 (international disputes etc).

sections 16 to 18 (which deal with the valuation of goods, their place of origin and cases where amounts are expressed in a foreign currency), and

section 19 (which enables provision to be made for full or partial relief from import duty).

classifies goods according to their nature, origin or any other factor,

gives codes to the goods as so classified,

specifies the rate of import duty applicable to goods falling within those codes (whether by a formula or otherwise), and

contains rules for determining the amount of import duty applicable to those goods.

the value of the goods, and

the weight or volume of the goods or any other measure of their quantity or size.

the interests of consumers in the United Kingdom,

the interests of producers in the United Kingdom of the goods concerned,

the desirability of maintaining and promoting the external trade of the United Kingdom,

the desirability of maintaining and promoting productivity in the United Kingdom, and

the extent to which the goods concerned are subject to competition.

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 rate of import duty applicable to goods, or any description of goods, originating from the country or territory to be lower than the applicable rate in the customs tariff in its standard form,

apply to one or more eligible developing countries,

provide for the application of the lower rates to be subject to the meeting of specified conditions, and

make provision about the variation, suspension and withdrawal of the application of the lower rates.

must provide for a nil rate of import duty to be applicable to all goods originating from a least developed country, except arms and ammunition, and

may make provision about the suspension and withdrawal of the application of the nil rate.

“arms and ammunition” has the meaning specified in regulations made by the Secretary of State, and

“suspension” and “withdrawal” may include the application of another rate that is lower than the applicable rate in the customs tariff in its standard form.

Part 1 defines “eligible developing country” and “least developed country” for the purposes of this section,

Parts 2 and 3 contain lists for the purpose of those definitions, and

Part 4 confers power to amend those lists.

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

the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.

provision specifying the factors by reference to which a quota is to be determined,

provision imposing conditions subject to which a quota has effect,

provision for a quota in respect of specified goods to be subject to a licensing or allocation system (see also subsection (4)), and

any other provision in relation to the administration of a quota.

provision authorising any public body to grant licences or determine a system for allocating the quotas,

provision specifying the cases in which a person is eligible to make use of a quota,

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),

provision authorising the conditions to be imposed by a licence or other document,

provision requiring the payment of fees by any person in connection with any application for a licence or an allocation, and

provision generally in relation to the administration of the licensing or allocation system.

to consider a request made by any person for goods to be specified goods for the purposes of the regulations, and

to make recommendations to the Treasury about the request.

make provision for extending the specified period (including by means of a notice),

impose conditions on the application of the lower rate, and

make further provision about requests made to the Secretary of State (including provision about the form and contents of a request and the manner, and date by which, a request is to be made).

Schedule 4 (dumping and foreign subsidies causing injury to UK industry), ...

Schedule 5 (increased imports causing serious injury to UK producers) , and

Schedule 5A (increase in imports as a result of free trade agreement causing serious injury to UK producers).

the application of an additional amount of import duty to goods under this section should be suspended, varied or revoked, or

the application of a quota to which goods are subject under this section should be suspended, varied or revoked,

the volume of imports of the specified goods, or goods of the specified description, into the United Kingdom during a specified period exceeds a specified trigger level, or

the import price of the goods has fallen below a specified trigger price.

limiting the period for which an additional amount of import duty is applicable;

for the suspension of the application of an additional amount of import duty;

requiring the giving of a guarantee in respect of an additional amount of import duty which is potentially applicable to goods, where the representative price for the goods has fallen below the specified trigger price and the import price of the goods is higher than that representative price;

specifying the representative price for goods or a description of goods, (whether by a formula or otherwise) and providing for representative prices to be adjusted (whether by a formula or otherwise).

a dispute or other issue has arisen between Her Majesty's government in the United Kingdom and the government of a country or territory, and

Her Majesty's government in the United Kingdom considers that (having regard to the matters set out in section 28 and any other relevant matters) it is appropriate to deal with the issue by varying the amount of import duty in the case of goods, or a description of goods, originating from the country or territory,

is payable under section 13 as a result of the goods being subsidised, or

would have been so payable had an undertaking not been accepted in respect of the goods.

payable for the goods, or

payable in connection with the importation of the goods into the United Kingdom,

provision dealing with transactions between persons who are related to, or connected with, each other in a specified way, and

provision dealing with cases where a transaction value cannot, or cannot readily, be determined.

it results in the manufacture of a new product or represents an important stage of manufacture, and

it takes place in an undertaking equipped for the purpose.

for determining what constitutes, or does not constitute, processing that is economically justified,

for determining what constitutes, or does not constitute, an important stage of manufacture,

as to cases in which goods are, or are not, to be regarded as originating from a country or territory, and

as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods originate from a particular country or territory.

provision for the place of origin of the goods to be determined in accordance with the regulations,

provision for regarding goods exported by or on behalf of persons approved in accordance with the regulations as originating from a country or territory or for regarding only goods exported by or on behalf of approved persons as originating from a country or territory,

provision for different categories of approved persons,

provision requiring the Treasury to publish a list of persons who are for the time being approved persons and information about the category of approval, and

other provision about approved persons.

specifying the exchange rate that must be used for the purposes of this section,

for the conversion to be made by reference to an exchange rate (or rates) applicable at any time (including a time earlier than that at which an importation took place) or by reference to the average exchange rate for a specified period,

for the exchange rate determined in accordance with the notice to apply to transactions or other events taking place in a specified period,

for adjusting the applicable exchange rate if the value of sterling against the currency concerned has increased or decreased by more than a specified percentage, and

for any conversion to be rounded up or down.

the nature or origin of goods or anything else by reference to which goods are classified in the customs tariff,

anything in the customs tariff by reference to which the amount of import duty applicable to goods is determined,

the purposes for which goods are imported,

the person by whom, or for whose benefit, goods are imported, and

the circumstances in which goods are imported.

must exercise the power to make regulations under this section so as to secure that the rate of import duty applicable to the goods is lower than the applicable rate in the customs tariff in its standard form, and

may secure that result by amending the customs tariff.

the partial relief operates by way of additional charges to import duty by reference to any period during which the procedure has effect, and

the total of the additional charges does not exceed the amount of the liability in the absence of the partial relief.

the notification of any liability to pay import duty,

the payment of import duty,

the giving of guarantees in respect of any liability to pay import duty,

the repayment of import duty,

the remission of import duty, and

the recovery of import duty.

the agent may make Customs declarations in the name of the principal (and in that case the agent acts as a “direct agent”), or

the agent may make Customs declarations in the agent's own name (and in that case the agent acts as an “indirect agent”).

the agent acts at time when the appointment has not been disclosed to HMRC as mentioned in subsection (2),

the agent acts at a time when the appointment of the person as a Customs agent has been withdrawn,

the agent otherwise purports to act on behalf of the principal when the agent has no authority to do so, or

a liability to import duty is incurred by reference to the importation of goods declared for a Customs procedure and the declaration was not made in accordance with regulations under paragraph 9 of Schedule 1 (simplified Customs declarations).

provision requiring persons to be eligible for appointment as Customs agents only if an HMRC officer has approved the appointment, and

provision specifying the criteria for approving the appointment (including provision for the criteria to be specified in a public notice given by HMRC Commissioners).

disapplying or simplifying specified requirements made by or under this Part in relation to things required or authorised to be done by authorised economic operators, or

requiring HMRC to have regard to the status of a person as an authorised economic operator when considering whether or not, or how, to exercise any power or other function for the purposes of this Part.

specify the criteria to be applied in determining whether or not any person should be an authorised economic operator,

specify those criteria by reference to professional standards of competence (as set by any specified person) or by reference to anything else (including the judgment of any person as to suitability),

make provision for a person's status as an authorised economic operator to be subject to compliance with conditions specified in the regulations or in the authorisation, and

establish different classes of authorised economic operator.

require an application for approval to be made in a specified form and in a specified manner and to contain specified information,

specify cases in which an application for approval may not be made,

require HMRC to consider, within a specified period, whether or not an application, or purported application, for approval is, as a result of provision made by paragraph (a) or (b), one that falls to be determined,

confer on the applicant a right of appeal to an appeal tribunal in a case where HMRC have failed to comply with paragraph (c),

require HMRC to notify a person making a purported application for approval that, as a result of provision made by paragraph (a) or (b), the purported application does not fall to be determined, and

make further provision about the notification.

provision for an appeal to be brought only if a period specified in the regulations has ended, and

provision limiting the power of an appeal tribunal to the power to direct HMRC, in a case where it is satisfied that HMRC have acted unreasonably, to consider the application as mentioned in subsection (3)(c) within such further period as is specified by the tribunal.

the (purported) application for approval was deficient in some respect,

the applicant knew, or ought reasonably to have known, of the deficiency,

HMRC consider that the approval would not have been granted if the deficiency was known at the time it was granted by the person granting it, and

HMRC give a notice to the applicant under this subsection notifying the applicant of the effect of this subsection.

may not specify a date before the notice is given unless HMRC and the person both agree that such a date may be given, and

may not specify a date that falls more than one year after the date on which the notice is given.

determining any issue as to the code in the customs tariff applicable to any goods,

determining the value of any goods for the purposes of this Part, or

determining the place of origin of any goods for the purposes of this Part.

provision specifying cases in which rulings need not be given,

provision about the making of the applications (including their form, the information to be contained in them and any documents to accompany them),

provision requiring the applications to be determined within a specified period,

provision about the period for which, and other conditions subject to which, the rulings are to have effect,

provision about the form in which the rulings are to be given,

provision for the withdrawal or amendment of rulings,

provision determining the extent to which the rulings may be relied on by applicants, and

provision requiring any person to whom a ruling has been given to disclose that fact to HMRC.

its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and

the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.

the Treasury,

the Secretary of State,

HMRC,

the TRA, and

any other public body,

reviews or appeals of decisions in relation to import duty (see sections 13A to 16 of, and Schedule 5 to, the Finance Act 1994), and

penalties in relation to breaches of requirements in relation to import duty (see Part 3 of the Finance Act 2003).

make provision supplementing provision made in relation to import duty by or under this Part or any other enactment, or

make other provision generally for the purposes of import duty.

whether goods in particular circumstances are chargeable to duty under section 30A(3);

the amount of duty charged under that subsection;

such other matters relating to the charging of duty under that subsection as may be specified.

provision about reliefs, repayment and remission in relation to duty under section 30A(3) (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);

provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 30A(3) or to goods imported into the United Kingdom as a result of their entry into the Northern Ireland;

provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods.

avoid any other duty chargeable as a result of this Act, or

avoid any obligation in connection with such a duty.

any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland,

any reference to the importation of goods were to their removal to Great Britain from Northern Ireland,

in section 6(2), for “the United Kingdom” there were substituted“ Great Britain ”, and

in section 16(2), for “export to the United Kingdom” there were substituted“ removal to Great Britain ”.

that subsection (1) does not to apply to goods of a specified description (and if it does not, whether such goods are to be treated as “other goods” for the purposes of subsection (2));

that subsection (3) does not apply, to such extent as may be specified, to goods of a specified description;

that any reference in this Part to Great Britain is to be treated as including the territorial sea, or any specified area of the territorial sea, of the United Kingdom;

provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under this section or to goods removed from Northern Ireland to Great Britain;

provision imposing checks, controls or administrative processes in connection with the removal of goods to Great Britain from Northern Ireland (and such checks, controls and processes may be imposed for any purpose in connection with duty under this section despite any provision of any enactment whenever passed);

provision regulating the unloading, landing, movement and removal of goods on their removal to Great Britain from Northern Ireland (including provision restricting the places in which such goods may enter Great Britain).

Her Majesty's government in the United Kingdom, and

the government of a country or territory outside the United Kingdom,

they provide that no duty is to be chargeable by reference to movements of goods, or goods of a specified description, between the United Kingdom and the country or territory, and

they provide for the same, or substantially the same, rules for charging duty on imports of goods, or goods of a specified description, from places outside the United Kingdom or the country or territory.

modify or disapply provision made by or under this Part or any other Act,

treat anything done by the government of a country or territory as if done by the appropriate authority or person in the United Kingdom, and

apply or replicate, with or without modifications, provision relating to duty under the law of a country or territory as that provision has effect from time to time.

provision treating an agreement entered into by a country or territory as if it were entered into by Her Majesty's government in the United Kingdom, and

provision treating a system for determining the amount of duty established under the law of a country or territory as if it were the customs tariff mentioned in section 8.

the first regulations under section 8 (the customs tariff),

any other regulations under that section the effect of which is an increase in the amount of import duty payable under the customs tariff in a standard case (within the meaning of that section), or

regulations under section 30 (general provision for import duty purposes).

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or

so as to make different provision for different purposes or areas.

power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,

power to make provision by reference to things specified in a notice published in accordance with the regulations,

power to make supplementary, incidental and consequential provision, and

power to make transitional or transitory provision and savings.

any other provision of this Part or under section 40A or 40B, or

CEMA 1979 or any other enactment.

is not to be submitted to Her Majesty in Council unless a draft of the Order has been laid before, and approved by a resolution of, the House of Commons, and

if it revokes an earlier Order under that section, may contain transitional or transitory provision and savings.

as a reference to the document as modified by notice by the appropriate authority from time to time;

if the appropriate authority declares by notice that the document is replaced by another document, as a reference to that other document.

they are wholly obtained in the United Kingdom, or

they have been subject to a chargeable Customs procedure.

the goods were declared for the free-circulation procedure and the procedure has been discharged, ...

the goods were declared for an authorised use procedure and the procedure has been discharged, or

the goods—

they are exported from the United Kingdom as a result of the removal of the goods from Great Britain, and

the export is one which is required to be made in accordance with the applicable export provisions,

are exported from the United Kingdom as a result of their removal from Northern Ireland, and

are not of a description specified in regulations made by the Treasury,

the goods merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom, or

the goods otherwise remain outside the United Kingdom for a temporary period.

they were exported as a result of their removal from Northern Ireland, or

they were exported as a result of their removal from Great Britain and were so exported in accordance with the applicable export provisions.

provision requiring conditions to be met in relation to the goods while they are outside the United Kingdom, and

provision requiring the making of a declaration in connection with their subsequent import into the United Kingdom.

as to cases in which goods are, or are not, to be regarded as domestic goods for the purposes of this Part,

for reversing the presumption that goods are domestic goods in specified cases (so that they are presumed not to be domestic goods unless the contrary is shown), and

as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.

the goods are lawfully imported into the United Kingdom, and

notification of their importation into the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.

the time at which the notification of importation in accordance with the regulations is received by HMRC, and

the time at which the goods are imported into the United Kingdom.

provision requiring a notification to be accompanied by documents of a description specified in the regulations or in a public notice given by HMRC Commissioners,

provision authorising a public notice given by HMRC Commissioners to make provision about the form and contents of a notification,

provision authorising a public notice given by HMRC Commissioners to require notification to be made in accordance with provision made by the notice,

provision requiring or authorising, in specified cases, notification of an importation of goods to be given before the importation,

provision deeming a notification to have been given in specified cases, and

provision requiring a notification to disclose the location of the goods.

the goods are presented to Customs on export, and

the export is subsequently made in accordance with a procedure provided for by regulations made by HMRC Commissioners.

provide for the procedure to involve the making of a declaration by the person making the export or any specified person,

provide for requirements to be imposed on any person at any time while the goods are subject to the procedure,

make provision specifying, or otherwise determining, the period during which the goods are to be regarded as subject to the procedure,

deem, in specified cases, the export to have been made in accordance with the procedure, and

provide for goods to be subject to the control of any HMRC officer from a specified time.

any provision made by or under Schedule 1 (Customs declarations), or

any other provision made by or under this Part that operates (to any extent) by reference to a Customs declaration,

domestic goods have been presented to Customs on export, and

the goods are declared for an outward processing procedure.

that the goods are to be exported from the United Kingdom as a result of the removal of the goods from Great Britain in order to be processed outside the United Kingdom,

that the processing is to take place during a temporary period at the end of which the goods are to be imported into the United Kingdom and removed to Great Britain (whether in the course of that importation or otherwise), and

that the processing is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

the export of the goods is not one which is required to be made in accordance with the applicable export provisions, but

HMRC Commissioners may by regulations make provision in relation to any export under an outward processing procedure corresponding to the provision that may be made by regulations under section 35.

there is no breach of the terms of the declaration for the procedure, and

there is no breach of any other requirement in relation to the procedure.

the goods are imported in accordance with the procedure, and

there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect,

provision specifying cases in which goods may not be declared for an outward processing procedure,

provision imposing requirements on any person in relation to an outward processing procedure,

provision for determining the reduction in the value of any goods for the purposes of subsection (7),

provision authorised or required to be made by any regulations under Schedule 2, and

other provision made by or under this Part of this Act that has effect in relation to a special Customs procedure.

any case where the goods are grown, produced or manufactured only in the country or territory, and

any other cases specified in regulations made by the Treasury.

the erection, assembly, fitting or other working of the goods,

the repair of the goods,

the use of the goods for the purpose of facilitating the production or manufacture of any other goods, and

the destruction of the goods.

references to a territory outside the United Kingdom include the European Union or any other international organisation or authority comprising territories outside the United Kingdom, and

expressions relating to a territory outside the United Kingdom (such as the government of a territory outside the United Kingdom or the law of a territory outside the United Kingdom) are to be read accordingly with the necessary modifications.

requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer (whether given orally or in any other way), or

requiring the goods to be kept in any place specified by an HMRC officer.

the reference is to the person actually making the declaration even if the declaration is made on behalf of another person, and

if a Customs declaration is made by a Customs agent in the name of the principal, the reference is to the agent despite the provision made by section 21(3).

all goods, or

goods of a description specified in the regulations.

may provide for export duty to be chargeable in accordance with a tariff specified in the regulations (“the export tariff”),

may provide for export duty to be chargeable by reference to value, weight or volume or other measure of quantity or size, and

may provide for the value of the goods and the other matters mentioned in paragraph (b) to be determined in accordance with the regulations.

the interests of consumers in the United Kingdom,

the interests of producers in the United Kingdom of the goods concerned,

the desirability of maintaining and promoting the external trade of the United Kingdom,

the desirability of maintaining and promoting productivity in the United Kingdom, and

the extent to which the goods concerned are subject to competition.

Part 1, or

any other enactment relating to import duty.

the first regulations under that section, or

any other regulations under that section the effect of which is an increase in the amount of export duty payable,

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or

so as to make different provision for different purposes or areas.

power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,

power to make provision by reference to things specified in a notice published in accordance with the regulations,

power to make supplementary, incidental and consequential provision, and

power to make transitional or transitory provision and savings.

are not domestic goods, or

are at risk of subsequently being moved into the European Union.

whether goods in particular circumstances are chargeable to duty under section 40A;

the amount of duty charged under that section;

such other matters relating to the charging of duty under section 40A as may be specified.

that section 40A(1) does not apply to goods of a specified description;

provision about reliefs, repayment and remission (including provision for the recovery of amounts where any condition in connection with any relief, repayment or remission is not met);

provision about (including provision modifying) the application of provision made by or under the customs and excise Acts (including provision made by or under this Act) to duty under section 40A or to goods removed to Northern Ireland from Great Britain;

provision supplementing or modifying provisions of Union customs legislation that apply to that duty or to those goods;

provision imposing checks, controls or administrative processes in connection with the removal of goods to Northern Ireland from Great Britain;

provision regulating the unloading, landing, movement and removal of goods on their removal to Northern Ireland from Great Britain (including provision restricting the places in which such goods may enter Northern Ireland).

omit paragraph (b) (which charges VAT on the acquisition in the United Kingdom of goods from other member States), and

for paragraph (c) substitute—.

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

may make different provision for different purposes or areas,

may contain supplementary, incidental and consequential provision, and

may contain transitional or transitory provision and savings.

provide that the liability of the sender of the goods to excise duty arises only in relation to goods of a value described in the regulations,

provide that, in cases specified in the regulations, other persons are jointly and severally liable for the excise duty, and

provide that persons who would otherwise be liable to the excise duty are not so liable.

requiring persons to register with HMRC Commissioners under the regulations for the purpose of accounting for excise duty,

requiring persons to provide information to HMRC Commissioners about the goods or the person who sent, or arranged for the sending of, them,

about penalties for failure to comply with the regulations, and

modifying the application of provision made by or under the customs and excise Acts in relation to cases dealt with by the regulations.

duty points (and connected provision such as the calculation and payment of the duty and the person liable for the duty),

the holding and movement of goods,

warehousing of goods or stores,

drawback, rebate, relief, exemption, reimbursement or remission of or from excise duty,

the descriptions of goods on which excise duty is chargeable,

approvals or registrations of persons or premises,

the production of goods and other processes relating to goods,

the stamping or marking of goods,

restrictions on the use of goods,

record keeping (including electronic record keeping) and provision of information or documents (including electronic provision), and

any arrangements that have effect as a result of section 31 (territories forming part of a customs union with UK).

relevant business matters in which the revenue traders are concerned, and

the persons concerned in those matters,

in the regulations, or

by HMRC Commissioners in accordance with the regulations.

any goods or services supplied by or to the revenue trader in the course or furtherance of a business,

any goods in the importation or exportation of which the revenue trader is concerned in the course or furtherance of a business, or

any transaction or activity made or taking place in the course or furtherance of a business,

the disclosure is required in accordance with the international excise arrangements, and

HMRC Commissioners are satisfied that the recipient is bound, or has undertaken, both to observe rules of confidentiality which are no less strict than those applying to the information in the United Kingdom and to use the information only for the purposes contemplated by the arrangements.

amends or repeals any Act of Parliament,

restricts any rebate of or relief from excise duty,

extends the descriptions of goods on which excise duty is chargeable, or

extends the cases in which stamping or marking of goods is required.

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

a statutory instrument contains provision under any of sections 44 to 47 and provision relating to excise duty under another enactment, and

the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval,

either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or

so as to make different provision for different purposes or areas.

power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,

power to make provision by reference to things specified in a notice published in accordance with the regulations,

power to make supplementary, incidental and consequential provision, and

power to make transitional or transitory provision and savings.

value added tax,

any duty of customs, or

any excise duty,

may make any such provision as might be made by Act of Parliament, including provision amending or repealing this Act, but

may not make provision taking effect from a date earlier than that of the making of the regulations.

in any case where the provision relates to anything dealt with by any provision mentioned in section 57(2), the Secretary of State or the Treasury, and

in any other case, the Treasury.

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

a statutory instrument contains provision relating to excise duty under this section and provision relating to excise duty under another enactment, and

the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),

this Act, or

any other enactment relating to value added tax, any duty of customs or any excise duty.

any reference in the enactment dealing with that procedure to the date on which the legislation (or statutory instrument containing it) was made is to be read as a reference to the first day on which any provision of the legislation comes into force for any purpose as a result of subsection (2), and

any reference in the enactment dealing with that procedure to a period of 28 days is to be read as a reference to a period of 60 days.

power to make supplementary, incidental or consequential provision, and

power to make transitional or transitory provision or savings,

a power to appoint different days for different purposes or areas,

a power to appoint a time on a day if they consider it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment), and

a power to revoke provision made by relevant subordinate legislation so far as the provision was an alternative to provision coming into force as a result of subsection (2).

Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),

the Hydrocarbon Oil Duties Act 1979, or

the Tobacco Products Duty Act 1979.

in any case where the provision relates to any provision mentioned in section 57(2), the Secretary of State or the Treasury, and

in any other case, the Treasury.

power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,

power to make provision by reference to things specified in a notice published in accordance with the regulations, and

power to make supplementary, incidental and consequential provision.

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

a statutory instrument contains provision relating to excise duty under subsection (1) and provision relating to excise duty under another enactment (and “excise duty” has the same meaning in this paragraph as in Part 5), and

the Parliamentary procedure applicable to a statutory instrument containing provision under the other enactment does not require House of Commons approval (within the meaning of section 48(7)),

Part 1 (other than the provisions mentioned in subsection (2)) so far as making provision for anything to be done by regulations or public notice,

Part 2,

sections 44 to 46 and sections 48 and 49,

Part 5, and

this Part.

section 10 and Schedule 3 (import duty: preferential rates given unilaterally),

section 13 and Schedules 4 and 5 (import duty: dumping of goods, foreign subsidies, etc),

section 15 (import duty: international disputes etc), and

paragraph 1 of Schedule 7 (replacement of EU customs duties) so far as relating to EU trade duties.

a power to appoint different days for different purposes or areas, and

a power to appoint a time on a day if the person exercising the power considers it appropriate to do so (including a time that has effect by reference to the coming into force of any other enactment).

the goods are exported from the United Kingdom , or removed to Northern Ireland, before the 90 day period ends, and

in the case of goods exported from the United Kingdom, the export is made in accordance with the applicable export provisions.

are then liable to forfeiture (see Part 11 of CEMA 1979), and

cease to be subject to sub-paragraph (2).

provision for cases in which goods are not required to be presented to Customs on import,

provision about the person who must present goods to Customs on import,

provision requiring the making of a separate declaration in respect of the storage of goods subject to sub-paragraph (2), and

provision restricting the extent to which goods subject to that sub-paragraph may generally be handled, or otherwise dealt with, by any person.

the person is able to present the goods to Customs on import, or

the person is able to secure that the goods are presented to Customs on import.

they are established in, or outside, a specified place,

they otherwise have , or do not have, a specified connection to a specified place, or

they meet any other specified conditions.

the period of 30 days beginning with the day on which the declaration is made, or

such longer or shorter period as may be specified in a public notice given by HMRC Commissioners.

a Customs declaration is required to be made in respect of any goods before they are imported into the United Kingdom, and

the requirement to make the declaration still falls to be complied with when the goods are imported,

provision requiring a person in possession or control of any goods to have evidence of the making of a Customs declaration and to produce (on request) the evidence to an HMRC officer,

provision for the evidence mentioned in paragraph (a) to be of a type, and in a form, specified in the regulations or in a public notice given by HMRC Commissioners,

provision requiring, after a Customs declaration is made in respect of any goods, the giving of a notification in respect of the goods to HMRC in accordance with the regulations, and

provision treating, in specified cases, a requirement to make a Customs declaration before the time at which any goods are imported as if it had been met if a Customs declaration is made at a later time in accordance with the regulations.

The general rule is that a Customs declaration—

must be made in an electronic form specified in a public notice given by HMRC Commissioners, and

must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.

may be made orally, or

may be made by conduct.

disapplying any requirement under the customs duty provisions,

treating anything done, or omitted to be done, as meeting any condition imposed under the customs duty provisions,

restricting or excluding the exercise of a power conferred under the customs duty provisions, or

requiring any person to provide documents or information to HMRC.

this Part, or

CEMA 1979, or any other enactment, so far as relating to any duty of customs.

must, in addition to specifying the Customs procedure for which the goods are declared, contain information of a description specified in a public notice given by HMRC Commissioners,

must be accompanied by such documents of a description specified in a public notice given by HMRC Commissioners, and

must include a declaration by the person making it that the declaration is, to the best of the person's knowledge, correct and complete.

making the documents available for inspection by an HMRC officer, or

making available to HMRC information of a description specified in the notice (whether electronically or otherwise).

A public notice given by HMRC Commissioners—

may make provision, in specified cases, for a single Customs declaration to cover a number of different goods, including goods of different descriptions, and

may make provision, in specified cases, requiring separate Customs declarations to be made in respect of goods of the same description.

provision entitling only authorised persons to make use of the regulations or specified provisions of the regulations,

provision requiring the giving of a guarantee, in accordance with the regulations, in respect of any liability to import duty before a Customs declaration is made,

provision for the making of a simplified Customs declaration (subject to any conditions that may be imposed by the regulations as to the subsequent provision of further information or documents),

provision for a single rate of import duty to apply to goods of different descriptions comprised in a particular consignment (using the highest rate otherwise applicable to any of the goods),

provision for the amount of import duty in respect of goods of different descriptions comprised in a particular consignment to be calculated by reference to the same matter,

provision for treating a Customs declaration in respect of goods as being made if a person makes an entry in respect of the goods in a system for recording information where the system is approved by HMRC and the information is made available to HMRC,

provision disapplying any requirement made by or under this Part in cases where a Customs declaration is treated as made as a result of paragraph (f), and

provision for the making of a Customs declaration in respect of goods imported during a specified period (instead of separate Customs declarations being required in respect of each importation).

As soon as practicable after receiving a Customs declaration, HMRC must determine—

whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and

whether or not the declaration is complete.

the goods have been presented to Customs on import,

a Customs declaration has been made in respect of the goods, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and

the declaration is complete,

For the purposes of this Schedule a Customs declaration is regarded as complete only if—whether or not there are any inaccuracies in the information contained in the declaration or documents.

all the information required to be included in the declaration is included (in the appropriate places in the declaration), and

all the documents required to accompany the declaration do accompany it,

steps to establish the entitlement of a person to make a Customs declaration and generally to determine whether the conditions for making the declaration are met, and

steps to establish the accuracy of a Customs declaration or any document required to accompany it.

may notify the person making the declaration that the declaration is to be treated for the purposes of this Part as if it had been accepted by HMRC (whether or not it would have been accepted under paragraph 11(2)), and

may make any amendments of the declaration that the officer considers are appropriate.

must notify the person making the declaration of the inaccuracy, and

must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.

an HMRC officer indicating to the person that the officer intends to take steps to verify the declaration,

an HMRC officer taking steps to verify the declaration, and

HMRC accepting the declaration.

Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—

a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and

an HMRC officer consents to the making of the amendment or the withdrawal.

Paragraphs 15 and 16 are subject to provision contained in regulations made under paragraph 3(5) about customs declarations that are made before goods are imported into the United Kingdom (for example, provision that in certain cases such declarations may only be amended or withdrawn with the consent of an HMRC officer).

when the import duty is paid, or

if satisfactory payment arrangements are in place, when the declaration is accepted by HMRC.

an approved guarantee for the payment of import duty has effect in relation to the goods, or

HMRC are, in cases specified in a public notice given by HMRC Commissioners, otherwise satisfied, by reference to matters specified in the notice, that the import duty will be paid.

the goods cease to be chargeable goods, and

the goods cease to be subject to control of an HMRC officer,

goods are declared for the free-circulation procedure, but

it is impracticable to immediately ascertain the amount of import duty (if any) payable in respect of the goods.

the time at which HMRC accept the declaration, or

if the procedure is one requiring the person making the declaration to be authorised, the time determined in accordance with paragraph 1(2)(f) of Schedule 2 as the time from which the procedure may be used in respect of the goods.

the goods are subject to the provision made by or under Schedule 2, and

the procedure continues to have effect until it is discharged in accordance with the provision made by or under that Schedule.

the person is authorised in accordance with provision made by or under the regulations, and

any other specified conditions are met in relation to the making of the declaration (for example, the giving of information or documents to HMRC).

provision for an authorisation to be granted only to persons established (as determined in accordance with provision made by the regulations) in, or outside, a specified place,

provision for an authorisation to be granted only to persons meeting such other conditions as to their suitability as may be specified (which may be framed by reference to the judgment of any person),

provision specifying other criteria for the granting of authorisations,

provision about the period for which an authorisation is to have effect,

provision making the grant of the authorisation subject to conditions specified in the authorisation (which may be framed by reference to a document published by HMRC Commissioners) or in the regulations,

provision for determining the time from which a special Customs procedure may be used in respect of any goods (including provision for the time to be determined in accordance with provision made by the authorisation),

provision for treating the making of a declaration as an application for authorisation,

provision for treating an application for authorisation (including one as a result of paragraph (g)) as granted in specified cases, and

provision granting an authorisation (a “retrospective authorisation”) with effect from a time before the application for it is made.

are to be kept in premises approved by HMRC, or

are to be kept in a free zone,

premises approved by HMRC, or

free zones,

In the case of goods kept in premises approved by HMRC, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—

provision establishing the criteria for approval,

provision about the person to whom approval is to be granted,

provision making the continued effect of the approval subject to the meeting of conditions specified in the approval or in the regulations,

provision for goods to be kept in premises only by the person to whom the approval is granted, and

provision for any processing of goods to be limited to processing of a description specified in the approval or in the regulations.

In the case of goods kept in free zones, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—

provision authorising any processing of goods, or the carrying on of any other activity, in a free zone (subject only to restrictions or other limitations, exceptions or conditions that are specified),

provision treating any chargeable goods entering a free zone as if they had been declared for a storage procedure,

provision establishing a presumption (unless the contrary is shown) that goods taken out of a free zone are chargeable goods and requiring the goods to be declared for a Customs procedure,

provision requiring goods entering or leaving a free zone to be presented at a place of a specified description together with documents of a specified description, and

provision for exempting goods of a specified description from the application of any other provision made by or under this Part of this Act in cases where they are wholly consumed in a free zone or otherwise cease to exist having been wholly used in a free zone.

that goods are to move from one place in Great Britain to another place in Great Britain, and

that the goods, so long as they are in Great Britain, are to be subject to requirements in relation to their movement in Great Britain imposed on any person by or under regulations made by HMRC Commissioners.

a requirement for the goods to be presented at places of a specified description together with documents of a specified description,

a requirement for the goods to be presented at any place within paragraph (a) at or before such time as may be specified,

a requirement for the route by which the goods are to be moved to be a specified route,

a requirement for the movement of the goods to be by a specified means of transport, and

requirements imposed on any person who is in possession or control of the goods in circumstances where the person knows, or ought reasonably to have known, that the goods are subject to a transit procedure.

a requirement for the goods to be in a specified condition at specified times,

a requirement for the goods to be identified by reference to specified documents and for the documents to accompany the goods,

a requirement for a person to permit the inspection of the goods, the means of transport by which the goods are moved and the documents mentioned in paragraph (b), and

a requirement imposed on any person for the purposes of, or in connection with, implementing any international arrangement to which Her Majesty's government in the United Kingdom is a party.

A declaration of goods for “an inward processing procedure” may be—

a declaration in the standard form (which is dealt with by paragraphs 9 and 10), or

a declaration in the supplementary form (which is dealt with by paragraphs 11 and 12).

that the goods are to be imported into the United Kingdom in order to be processed in Great Britain,

that the processing is to take place during a temporary period,

that the processing is to consist of qualifying processing activities, and

that the processing of the goods is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

the processing is the repair of the goods,

the processing of the goods (“the imported goods”) results in the production or manufacture of other goods in which the imported goods can be identified,

the processing is the use of production accessories, or

the processing is the destruction of the goods.

the processing of the goods outside Great Britain is carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners,

the processing takes place during a period specified in a notice given to the person making the declaration by an HMRC officer (and sub-paragraph (3) also applies for the purposes of this sub-paragraph), and

any other conditions specified in regulations made by HMRC Commissioners are met.

requirements that any processing of a specified description of any goods must result in the production or manufacture of the approved quantity of other goods, and

requirements that any processing is to be carried out only by persons of a specified description.

to be framed by reference to average production or manufacture of goods over a period,

to apply generally to specified cases, or

to be set by an HMRC officer or chosen by the person who has declared the goods for an inward processing procedure in the standard form (subject to other provision in the regulations limiting the choice).

HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an inward processing procedure in the standard form in respect of goods declared for the procedure.

A declaration of goods for “an inward processing procedure” in the supplementary form is a declaration—

that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released for free circulation in Great Britain,

that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or

that the goods are to be subject to any operation designed to preserve them, improve their appearance or marketable quality or otherwise prepare them for distribution or resale.

A declaration of goods for “an authorised use procedure” is a declaration that the goods are to be subject to use of a description specified in regulations made by HMRC Commissioners.

HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an authorised use procedure in respect of goods declared for the procedure.

A declaration of goods for “a temporary admission procedure” is a declaration—

that the goods are of a description specified in regulations made by HMRC Commissioners, and

that the goods are to be used for a period specified in regulations made by HMRC Commissioners before the goods are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland.

HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a temporary admission procedure in respect of goods declared for the procedure.

any person to whom an authorisation is granted to declare the goods for the procedure,

any person to whom any other authorisation is granted in accordance with regulations made under any provision of this Schedule,

any person who is involved to any extent in handling, processing, disposing of or otherwise dealing with the goods while the procedure has effect, or

any other person.

the goods are declared for another Customs procedure, and

HMRC accept the declaration.

the procedure is not discharged before that date, and

an HMRC officer gives a notice under this sub-paragraph to the person who declared the goods for the procedure,

may be given generally by HMRC Commissioners or in relation to the particular case concerned by an HMRC officer, and

if given generally, may be given by way of a public notice given by HMRC Commissioners.

may require the procedure to be discharged before a specified date, and

may make provision replicating or applying, with or without modifications, the provision made by sub-paragraph (4) or (5).

the goods are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland,

the goods are destroyed, or

the goods are liable to forfeiture.

a guarantee has not been given in accordance with regulations under paragraph 6 of Schedule 6 that has effect in relation to the goods, or

if no guarantee is given, the import duty has not been paid.

there is a change in the goods, and

a liability to import duty is incurred,

may apply only in relation to a special Customs procedure of a specified description, and

may provide for their application to be limited to cases where an HMRC officer considers that the regulations ought to apply.

for the alteration to be applicable only in relation to special Customs procedures of a specified description and only in relation to things done of a specified description, and

for the amount of the alteration to be determined in accordance with the regulations.

the preceding provisions of this paragraph, or

provision made in regulations made by HMRC Commissioners,

whether a change in any goods is a change in their nature or in any other respect, or

whether a change in any goods is as a result of their incorporation into any other goods or anything else.

secure that, once a declaration of the imported goods for a special Customs procedure is accepted by HMRC, the goods are treated for the purposes of this Part of this Act as if they had been simultaneously released to, and discharged from, the procedure, and

provide that goods may not be so treated unless the requirements in relation to the procedure were met by reference to the equivalent domestic goods.

Any directions given by the Treasury or HMRC Commissioners under this Schedule may be amended or revoked.

For the purposes of section 10—

a country or territory is an “eligible developing country” if it is listed in Part 2 or Part 3 of this Schedule;

a country or territory is a “least developed country” if it is listed in Part 2 of this Schedule.

in the case of the list in Part 2, the country or territory has become, or ceased to be, a least developed country or territory;

in the case of the list in Part 3, the country has become, or ceased to be, a country or territory that is similarly situated to the other countries and territories listed in Part 3, in terms of its economic characteristics.

they are imported into the United Kingdom, and

their export price is less than their normal value;

the comparable price, in the ordinary course of trade, for like goods (see paragraph 7) when destined for consumption in the exporting foreign country or territory, or

such other price or value as may be determined in accordance with provision made by regulations for specified cases where it is not appropriate to use the price in paragraph (a).

about what constitutes or does not constitute—

about how any of those matters are to be determined;

to ensure that a fair comparison is made between the export price of goods and their normal value;

about the use of sampling to determine the export price or normal value of goods.

For the purposes of this Schedule, “the margin of dumping”, in relation to goods, means the amount which is the difference between—

their export price as determined in accordance with paragraph 1, and

their normal value as determined in accordance with that paragraph.

goods are “subsidised” if they are goods in respect of whose manufacture, production, export or transport a countervailable subsidy is granted, and

references to the “subsidisation” of goods are to be read accordingly.

a financial contribution by a foreign authority which confers a benefit, or

a form of income or price support within the meaning of Article XVI of the General Agreement on Tariffs and Trade 1994 (being part of Annex 1A to the WTO Agreement) received from a foreign authority which confers a benefit.

about what constitutes or does not constitute a “subsidy”, “a financial contribution by a foreign authority”, “a government” or a “public body” and how any of those matters are to be determined;

about what constitutes or does not constitute “a benefit” and how it is to be determined whether a benefit is conferred;

about what constitutes or does not constitute a subsidy which is “specific” and how it is to be determined whether such a subsidy is granted directly or indirectly as described in sub-paragraph (2).

about how the amount of the benefit conferred by the countervailable subsidy is to be determined for those purposes;

about what constitutes or does not constitute “benefit” for those purposes;

about how the amount of the benefit conferred is to be attributed to the goods in question.

material injury, or the threat of material injury, to the industry, or

material retardation of the establishment of the industry.

what constitutes or does not constitute material injury to a UK industry or the threat of such injury for the purposes of this Schedule;

what constitutes or does not constitute material retardation of the establishment of a UK industry for the purposes of this Schedule.

the dumping of goods in the United Kingdom has caused or is causing injury to a UK industry in those goods, or

the importation of subsidised goods into the United Kingdom has caused or is causing injury to a UK industry in those goods.

all the producers in the United Kingdom of like goods (see paragraph 7), or

those of them whose collective output of like goods constitutes a major proportion of the total production in the United Kingdom of those goods.

about what constitutes or does not constitute—

about how any of those matters are to be determined.

goods which are like those goods in all respects, or

if there are no such goods, goods which, although not alike in all respects, have characteristics closely resembling those of the goods in question.

what constitutes or does not constitute “like goods” for the purposes of this Schedule;

how “like goods” is to be determined for those purposes.

whether goods have been or are being dumped in the United Kingdom, and

whether the dumping of the goods has caused or is causing injury to a UK industry in those goods.

whether goods which have been or are being imported into the United Kingdom are subsidised, and

whether the importation of the subsidised goods has caused or is causing injury to a UK industry in those goods.

it is requested to initiate an investigation in an application made—

it is satisfied that the application contains sufficient evidence that—

it is satisfied that it appears from that evidence that—

the market share requirement is met or the TRA waives the requirement in relation to the application.

in the case of an application under sub-paragraph (1)(a)(i), the TRA is satisfied that the applicant UK industry has a share of the market for like goods for consumption in the United Kingdom (whether produced there or elsewhere) which is sufficient to justify initiating the investigation;

in the case of an application under sub-paragraph (1)(a)(ii), the TRA is satisfied that a UK industry in the goods has a share of the market for like goods for consumption in the United Kingdom (whether produced there or elsewhere) which is sufficient to justify initiating the investigation.

what constitutes or does not constitute an application made by or on behalf of a UK industry for the purposes of sub-paragraph (1)(a)(i);

when an application is made for the purposes of sub-paragraph (1)(a);

the information to be contained in such an application;

the time limit for determining such an application;

what constitutes or does not constitute “negligible” and “minimal” for the purposes of sub-paragraph (1)(c)(i) or (ii);

how it is to be determined for those purposes whether those thresholds have been exceeded;

what constitutes or does not constitute “the market for like goods for consumption in the United Kingdom” and a UK industry's “share” of that market for the purposes of sub-paragraphs (1)(d) and (2);

how any of those matters are to be determined for the purposes of sub-paragraphs (1)(d) and (2).

accept the application,

notify the governments of the relevant foreign countries or territories,

initiate the investigation,

publish notice of its decision to initiate the investigation (including notice of the goods which are the subject of the investigation), and

notify the Secretary of State and interested parties (see paragraph 32(3)) accordingly.

accept the application,

invite the governments of the relevant foreign countries or territories to participate in consultations,

... initiate the investigation,

publish notice of its decision to initiate the investigation (including notice of the goods which are the subject of the investigation), and

notify the Secretary of State and interested parties accordingly.

in the case of an application for a dumping investigation, the exporting foreign country or territory (within the meaning of paragraph 1(2)) of the alleged dumped goods;

in the case of an application for a subsidisation investigation, a foreign country or territory within whose territory is located a foreign authority which is alleged to have granted one or more of the subsidies in question.

the stages of an investigation;

time limits for completion of a stage or of an investigation;

the termination of an investigation in certain circumstances in relation to some or all of the goods;

the information which must or may be provided or made available by the TRA to others;

requests by the TRA for information from others and the consequences of not providing the information requested or of providing information which is false or misleading;

requests by the TRA to visit premises in or outside the United Kingdom and the consequences of not agreeing to such requests;

the conduct of such visits;

the consequences of otherwise impeding an investigation;

the treatment of confidential or other information provided to or by the TRA or the Secretary of State;

the provision and conduct of oral hearings.

the Secretary of State requiring the TRA to reassess a proposal to terminate an investigation.

the goods have been or are being dumped in the United Kingdom, and

the dumping of the goods has caused or is causing injury to a UK industry in those goods.

the goods have been or are being imported into the United Kingdom and are subsidised, and

the importation of the subsidised goods has caused or is causing injury to a UK industry in those goods.

an affirmative determination (referred to in this Schedule as a “final affirmative determination”), or

if the TRA determines that it cannot make an affirmative determination in relation to the goods, a negative determination (referred to in this Schedule as a “final negative determination”).

publish notice of its final negative determination or final negative determinations under sub-paragraph (5), and

notify the Secretary of State and interested parties accordingly.

A dumping or a subsidisation investigation in relation to goods terminates (if it has not already terminated by virtue of provision made under paragraph 10(1))—

in a case where the TRA makes a final negative determination in relation to the goods, when notice of that determination is published under paragraph 11(8)(a),

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 17(3) or (4) in relation to them which the Secretary of State rejects, when the notice of rejection is published under paragraph 20(4)(a) or the Secretary of State publishes notice of a decision under paragraph 20A(2), or

in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 17(3) or (4) in relation to them which the Secretary of State accepts, at the end of the day of publication of the public notice under section 13 giving effect to the recommendation.

there is information that the TRA did not take into account in its investigation that is relevant to the proposed determination,

the TRA has made an error in relation to its proposed determination, or

exceptional circumstances make the request appropriate.

the relevant period has ended, or

if the Secretary of State informs the TRA within the relevant period that the Secretary of State will not make a request under sub-paragraph(3), the time when the TRA receives that information.

in the case of a dumping investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if an anti-dumping amount had been applied to the goods based on the provisional affirmative determination (“an estimated anti-dumping amount”), or

in the case of a subsidisation investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if a countervailing amount had been applied to the goods based on the provisional affirmative determination (“an estimated countervailing amount”).

is necessary to prevent injury being caused during the investigation to a UK industry in the relevant goods, ...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

specified overseas exporters or descriptions of overseas exporter;

specified foreign countries or territories or descriptions of foreign countries or territories.

publish notice of its provisional affirmative determination in relation to the goods,

publish notice of its determination that there is no recommendation which it could make under sub-paragraph (3), and

notify the Secretary of State and interested parties (see paragraph 32(3)) accordingly.

the TRA's recommendation regarding—

such other content as regulations may require.

the margin of dumping or, as the case may be, the amount of the subsidy, in relation to the goods as determined by the TRA as part of its provisional affirmative determination, or

the amount which the TRA is satisfied would be adequate to remove the injury to a UK industry in the goods if that amount is less than the margin of dumping or, as the case may be, the amount of the subsidy referred to in paragraph (a).

must not exceed 6 months in the case of a dumping investigation (but see paragraph 16 regarding extensions), or 4 months in the case of a subsidisation investigation, and

if the recommendation is accepted by the Secretary of State, must begin—

must publish notice of the decision,

must notify interested parties (see paragraph 32(3)) accordingly,

must lay a statement before the House of Commons setting out the reasons for making the decision, and

is required under section 13 to make provision by public notice to give effect to the decision.

publish notice of the TRA's provisional affirmative determination in relation to the goods, of the recommendation and of the rejection of it,

notify interested parties (see paragraph 32(3)) accordingly, and

lay a statement before the House of Commons setting out the reasons for rejecting the recommendation.

publish notice of the TRA's provisional affirmative determination in relation to the goods and of the recommendation,

publish a notice that all importers of the goods specified in the recommendation are required to give a guarantee in accordance with the recommendation and regulations under paragraph 6 of Schedule 6, and

notify interested parties accordingly.

specify, in accordance with the TRA's recommendation, the matters referred to in paragraph 14(1)(a)(i) to (iv), and

include such other content as regulations may require.

publishes a revised notice under paragraph 15(5)(b) containing the revised period of the provisional remedy in accordance with the TRA's recommendation, and

notifies interested parties (see paragraph 32(3)) accordingly.

that an additional amount of import duty (referred to in this Schedule as an “anti-dumping amount”) should be applicable for a specified period to all the relevant goods except, in the case of goods in respect of which an undertaking is accepted under provision made by or under Part 5, during any period when the undertaking applies, and

how an anti-dumping amount applicable to the relevant goods should be determined.

that an additional amount of import duty (referred to in this Schedule as a “countervailing amount”) should be applicable for a specified period to all the relevant goods except, in the case of goods in respect of which an undertaking is accepted under provision made by or under Part 5, during any period when the undertaking applies, and

how a countervailing amount applicable to the relevant goods should be determined.

specified overseas exporters or descriptions of overseas exporters;

specified foreign countries or territories or descriptions of foreign countries or territories (but a recommendation may include two or more options in accordance with sub-paragraph (8A)).

give the Secretary of State its reasons for including each option, and

inform the Secretary of State which option it prefers and why.

the recommendation, or

where the recommendation contains options given under sub-paragraph (8A), each option,

must be a period of 5 years unless the TRA considers that a lesser period is sufficient to counteract—

if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation (see paragraph 20(5)(c)) unless the TRA is authorised by regulations under paragraph 19 to recommend a date before then.

the value of the goods, and

the weight or volume of the goods or any other measure of their quantity or size.

the margin of dumping or, as the case may be, the amount of the subsidy, in relation to the goods, or

the amount which the TRA is satisfied would be adequate to remove the injury to a UK industry in the goods if that amount is less than the margin of dumping or, as the case may be, the amount of the subsidy referred to in paragraph (a).

in a case where a notice under paragraph 29(1) (registration) has been published in respect of the goods—

in any other case, a date during the period of the provisional remedy.

beginning with the relevant date, and

ending with the date of publication of the public notice under section 13 giving effect to the recommendation.

decide whether to accept or reject the recommendation , or

request that the TRA reassess the recommendation, by reference to any matters specified in the request, with a view to amending or replacing the recommendation.

publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation and of the rejection of it,

notify interested parties (see paragraph 32(3)) accordingly, and

lay a statement before the House of Commons setting out the reasons for rejecting the recommendation.

must publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation , including any particular option adopted by the Secretary of State, and of the acceptance of it,

must notify interested parties accordingly, and

is required under section 13 to make provision by public notice to give effect to the recommendation.

there is information that the TRA did not take into account in its investigation that is relevant to the recommendation,

the TRA has made an error in relation to its recommendation, or

exceptional circumstances make the request appropriate.

comply with the request, and

in reassessing its recommendation, have regard to any particular considerations which the Secretary of State may specify in the request.

must publish notice of the decision,

must notify interested parties (see paragraph 32(3)) accordingly,

must lay a statement before the House of Commons setting out the reasons for making the decision, and

is required under section 13 to make provision by public notice to give effect to the decision.

whether the continuing application of an anti-dumping amount or a countervailing amount to goods is necessary or sufficient to offset—

whether the application of an anti-dumping amount or a countervailing amount to goods is having the effect of removing injury to a UK industry in the goods;

whether injury to a UK industry in the goods would be likely to continue or recur if the application of an anti-dumping amount or a countervailing amount to the goods were to expire, or it were to be varied or revoked;

whether activity is being undertaken to circumvent the application of an anti-dumping amount or a countervailing amount to goods and whether the application should be varied to prevent that;

whether the application of an anti-dumping amount or a countervailing amount to goods in the case of a particular overseas exporter, or a particular description of overseas exporter, should be varied;

the goods or description of goods to which an anti-dumping amount or a countervailing amount is applicable.

provision for the TRA to investigate certain matters;

provision for the period for which an anti-dumping amount or a countervailing amount applies to goods by public notice under section 13 to be treated as continuing (where it would otherwise cease to do so) while a review in relation to the application of the amount is ongoing;

provision for the suspension, by public notice given by the Secretary of State, of the application of an anti-dumping amount or a countervailing amount while a review in relation to it is ongoing;

provision corresponding or similar to any provision made by or under this Schedule in relation to dumping or subsidisation investigations, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA;

other provision about the conduct of a review.

provision for the Secretary of State to provide by public notice, in a case where a review in relation to the application of an anti-dumping amount or a countervailing amount has been completed, for—

the TRA recommending to the Secretary of State that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, ...

the TRA giving the Secretary of State options as part of a recommendation,

the Secretary of State’s powers in relation to such a recommendation, and

the date from which any variation or revocation may have effect, which may be a date before the date of the recommendation by the TRA or decision by the Secretary of State.

must publish notice of the decision,

must notify interested parties (see paragraph 32(3)) accordingly, and

is required under section 13 to make provision by public notice to give effect to the decision.

varying the goods or descriptions of goods to which an anti-dumping amount or a countervailing amount is applicable (including so that it is applicable to goods or descriptions of goods to which it has not previously been applicable);

varying the period for which an anti-dumping amount or a countervailing amount is applicable (including extending it beyond the period referred to in paragraph 18(2)(a));

varying how an anti-dumping amount or a countervailing amount should be determined.

a notice under paragraph 29(1) (registration) has been published in respect of the goods, and

the relevant date is not a date before the date of publication of that notice.

the TRA recommending to the Secretary of State that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked in light of an international dispute decision, and

the Secretary of State’s powers in relation to such a recommendation.

provide for the TRA to investigate certain matters for the purposes of determining whether to make a recommendation to the Secretary of State and what to recommend;

make provision about the conduct of such an investigation;

provide for the suspension, by public notice given by the Secretary of State, of the application of an anti-dumping amount or a countervailing amount.

make provision corresponding or similar to any provision made by or under this Schedule in relation to dumping or subsidisation investigations, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

make provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA.

must publish notice of the decision,

must notify interested parties (see paragraph 32(3)) accordingly, and

is required under section 13 to make provision by public notice to give effect to the decision.

a report of a panel or Appellate Body that is adopted by the Dispute Settlement Body of the WTO, or

if not within paragraph (a), a decision under the dispute settlement procedures of an arrangement relating to trade to which Her Majesty's government in the United Kingdom is a party with the government of another country or territory.

must publish notice of the decision,

must notify interested parties (see paragraph 32(3)) accordingly,

must lay a statement before the House of Commons setting out the reasons for making the decision, and