Taxation (Cross-border Trade) Act 2018

2018 c. 22

^C48^C49An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.

Enacted[13th September 2018]

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:—^C50^C51

^C39^C40^C58^C61PART 1 Import duty¶

The charge to tax¶

^I1^I3381 Charge to import duty¶

1 A duty of customs (to be known as “import duty”) is charged in accordance with provision made by or under this Part by reference to the importation of chargeable goods into the United Kingdom.

2 Sections 30A and 30B make provision about the application of this Part to goods imported into the United Kingdom as a result of their entry into Northern Ireland.

^I2^I3392 ^C40^C39Chargeable goods¶

1 Goods are “chargeable goods” for the purposes of this Part unless they are domestic goods.

2 But subsection (1) is subject to section 30A(4) (importation of goods: Northern Ireland).

Incurring of liability to import duty¶

^I3^I340^C33^C34^C593 Obligation to declare goods for a Customs procedure on import¶

1 Chargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.

2 It is the Customs procedure for which the goods are declared that determines when a liability to import duty is incurred.

3 The Customs procedures for which chargeable goods may be declared are as follows—

a 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

b a special Customs procedure.

4 In this Part “special Customs procedure” means—

a a storage procedure,

b a transit procedure,

c an inward processing procedure, or

d an authorised use procedure or temporary admission procedure.

5 Schedule 1 makes provision about—

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

b the making, amendment or withdrawal of Customs declarations,

c the acceptance of Customs declarations by HMRC,

d the verification of Customs declarations by HMRC officers, and

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

6 Schedule 2 makes further provision about special Customs procedures.

^I4^I3434 When liability to import duty incurred¶

1 If—

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

b HMRC accept the declaration,

a liability to import duty is incurred at the time of the acceptance.

2 If chargeable goods are declared for—

a a storage procedure,

b a transit procedure, or

c an inward processing procedure,

the general rule is that a liability to import duty is not incurred by reference to the importation of the goods.

3 This rule is subject to the following two exceptions—

a 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

b 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.

4 In the case of goods declared for an authorised use procedure or temporary admission procedure—

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

b 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)),

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

d 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.

5 In the case of goods declared for a temporary admission procedure, see also section 19(5).

6 In this section any reference to the breach of a requirement relating to a special Customs procedure is to—

a 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

b 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.

7 In this section “the normal rate” means the rate that, at the time of the declaration or breach (as the case may be), would be applicable if section 19(4) were ignored.

^I5^I3445 Goods not presented to Customs or Customs declaration not made¶

1 If chargeable goods—

a are imported into the United Kingdom, and

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

the goods are liable to forfeiture (as to which, see Part 11 of CEMA 1979) at the time of importation.

2 If goods are liable to forfeiture as a result of—

a subsection (1), or

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

a liability to import duty is incurred at the time at which the goods become liable to forfeiture.

Person liable to import duty¶

^I6^I3456 Person liable to import duty¶

1 If a Customs declaration is made in respect of any chargeable goods, the person in whose name the declaration is made is the person liable to import duty in respect of the goods.

2 If a liability to import duty is incurred as a result of section 5 in respect of any chargeable goods, any person who is in possession or control of the goods when they enter the United Kingdom is liable to import duty in respect of the goods.

3 In addition to any person liable as a result of subsection (1) or (2), each of the following persons is liable to import duty—

a a person on whose behalf a Customs declaration is made,

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

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

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

4 For this purpose a person is otherwise involved in a breach of a relevant Customs obligation if—

a 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,

b 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,

c 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

d 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.

5 For the purposes of subsection (4)(a) a person (“P”) provides “false information in connection with a chargeable Customs declaration” if—

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

b that other person makes the declaration, and

c the information provided by P is false.

6 For the purposes of subsection (4) there is “a breach of a relevant Customs obligation” if—

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

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

and, in a case within paragraph (b) of this subsection, references to knowledge of the breach are to knowledge of those circumstances.

7 If two or more persons are liable to import duty in any case, those persons are jointly and severally liable to import duty in that case.

Amount of import duty: the customs tariff, preferences, safeguarding etc¶

^I7^I3467 Amount of duty: introduction¶

^C17^C16^C18^C191 The amount of import duty applicable to any goods is to be determined in accordance with the customs tariff (see section 8), as amended or adjusted by provision made under any of the following sections—

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

b section 10 (preferential rates given unilaterally),

c section 11 (quotas),

d section 12 (tariff suspension),

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

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

g section 15 (international disputes etc).

2 See also—

a 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

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

^I8^I3478 The customs tariff¶

1 The Treasury must make regulations establishing, and maintaining in force, a system which—

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

b gives codes to the goods as so classified,

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

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

2 This system is referred to in this Part as the customs tariff.

3 The customs tariff may provide for the amount of any import duty applicable to any goods falling within any code to be determined by reference to either or both of the following—

a the value of the goods, and

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

3A The provision that the customs tariff may make under subsection (1)(c), by virtue of section 32(7), includes provision specifying different rates of import duty applicable to goods falling within a code by reference to their nature, origin or any other factor.

4 The customs tariff may include provision as to the meaning of any expression used in it.

5 In considering the rate of import duty that ought to apply to any goods in a standard case, the Treasury must have regard to—

a the interests of consumers in the United Kingdom,

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

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

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

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

6 In considering the rate of import duty that ought to apply to any goods in a standard case, the Treasury must also have regard to any recommendation about the rate made to them by the Secretary of State.

7 In considering what recommendation to make, the Secretary of State must have regard to the matters set out in subsection (5)(a) to (e).

8 In this section “a standard case” means a case other than one to which any of sections 9 to 15 or 19(4) apply (preferential rates, quotas, tariff suspension, safeguarding, etc).

9 Regulations under this section may amend provision made under section 9 or 10 so as to provide that the rate of import duty that applies to goods in a standard case applies in any specified case to which either of those sections applies (instead of the rate of import duty for the time being applicable by virtue of provision made under either of them).

^I9^I336^C28^C5^C29^C69 Preferential rates: arrangements with countries or territories outside UK¶

1 If—

a Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom, and

^C3b 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,

the Treasury may make regulations to give effect to the provision made by the arrangements (whether by amending the customs tariff or otherwise).

2 The reference here to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 10 to 15 or section 19(4).

3 The power of the Treasury to make regulations under this section is exercisable only on the recommendation of the Secretary of State.

^I247^C5^C610 Preferential rates given unilaterally¶

1 The Secretary of State may by regulations establish a scheme (“a trade preference scheme”) under which the rate of import duty applicable to goods, or any description of goods, originating from an eligible developing country is lower than the applicable rate in the customs tariff in its standard form.

2 A trade preference scheme may—

a apply to one or more eligible developing countries,

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

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

3 If a trade preference scheme is established under subsection (1), regulations under subsection (1)—

a 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

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

4 In subsection (3)—

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

b “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.

5 The references in this section to the customs tariff in its standard form are to the tariff as it has effect without regard to any provision made under any of section 9, sections 11 to 15 or section 19(4).

6 In Schedule 3—

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

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

c Part 4 confers power to amend those lists.

^I10^I348^C36^C35^C5^C611 Quotas¶

1 Regulations may make provision for determining the amount of import duty applicable to any goods that are subject to a quota.

2 Goods are subject to a quota for the purposes of this section if—

a 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

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

3 Regulations may make any provision that the person making them considers appropriate for the purposes of this section, including (for example)—

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

b provision imposing conditions subject to which a quota has effect,

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

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

4 Regulations made under subsection (3) which make provision for a quota in respect of specified goods to be subject to a licensing or allocation system may include—

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

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

c 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),

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

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

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

5 Any fees payable as a result of provision made under subsection (4)(e) must be paid into the Consolidated Fund.

6 The power to make regulations under this section providing for a quota in respect of specified goods to be subject to a licensing or allocation system is exercisable by the Secretary of State.

7 The power to make regulations under this section containing any other provision is exercisable by the Treasury; and, in considering what provision to include in the regulations, the Treasury must have regard to any recommendation made to them by the Secretary of State.

^I11^I335^C27^C5^C612 Tariff suspension¶

1 The Treasury may by regulations make provision securing that, for a specified period, the rate of import duty applicable to specified goods is to be lower than the applicable rate in the customs tariff in its standard form.

2 The regulations must provide that (subject to any exceptions) the Secretary of State is obliged—

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

b to make recommendations to the Treasury about the request.

3 The regulations may—

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

b impose conditions on the application of the lower rate, and

c 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).

4 In this section the reference to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 9 to 11, sections 13 to 15 or section 19(4).

5 In considering what provision to include in any regulations under this section, the Treasury must have regard to any recommendation made to them by the Secretary of State.

^I254^C2^C5^C613 Dumping of goods, foreign subsidies and increases in imports¶

1 Functions relating to import duty are conferred on the Trade Remedies Authority (“the TRA”) by—

a Schedule 4 (dumping and foreign subsidies causing injury to UK industry), ^F210...

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

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

2 If the Secretary of State decides under provision made by or under Schedule 4, 5 or 5A that an additional amount of import duty should be applicable to goods, the Secretary of State must by public notice make provision giving effect to the decision.

^C543 If the Secretary of State decides under provision made by or under Schedule 5 or 5A that goods should be subject to a provisional tariff rate quota or a tariff rate quota, the Secretary of State must by public notice make provision for determining the amount of import duty applicable to the goods in order to give effect to the decision.

4 If the Secretary of State decides under provision made by or under Schedule 4, 5 or 5A that—

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

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

the Secretary of State must by public notice make provision giving effect to the decision.

5 The Secretary of State may make regulations containing any provision that the Secretary of State considers appropriate for the purposes of subsections (3) and (4)(b); and section 11(3)(a) to (d), (4) and (5) apply to regulations under this subsection as they apply to regulations under section 11(3).

^I12^I349^C5^C614 Increases in imports or changes in price of agricultural goods¶

1 The Treasury may by regulations make provision for an additional amount of import duty to be applicable to specified agricultural goods, or a specified description of agricultural goods, if—

a 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

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

2 The regulations may (among other things) make provision—

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

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

c 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;

d 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).

3 The power of the Treasury to make regulations under this section is exercisable only on the recommendation of the Secretary of State.

^I248^I327^C5^C615 International disputes etc¶

1 If—

a 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

b 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,

the Secretary of State may make regulations varying the amount of import duty applicable to the goods or the description of goods.

2 In exercising the power to make the regulations in the case of a dispute affecting any goods, the Secretary of State must secure that the amount of import duty payable in that case takes account of any additional amount of import duty which—

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

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

Amount of import duty: supplementary¶

^I13^I35016 Value of chargeable goods¶

1 This section makes provision for determining the value of chargeable goods for the purposes of this Part.

2 The general rule is that the value of the goods is the transaction value of the goods when sold for export to the United Kingdom.

3 For this purpose “the transaction value” means the total amount of the consideration—

a payable for the goods, or

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

subject to the inclusion or exclusion of matters specified in regulations made by the Treasury.

4 The regulations may make provision for treating a matter to be of a specified amount or value.

5 Regulations made by the Treasury may make provision for the value of goods for the purposes of this Part to be a value other than the transaction value.

6 The following are examples of the kind of provision that may be made by the regulations—

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

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

^I14^I351^C38^C3717 Place of origin of chargeable goods¶

1 This section makes provision for determining the place of origin of chargeable goods for the purposes of this Part.

2 Goods are to be regarded as originating from a country or territory if they are wholly obtained in the country or territory.

3 If goods are obtained in two or more countries or territories, the goods are to be regarded as originating from the last country or territory in which substantial processing of them has taken place that is economically justified.

4 Processing of any goods is to be regarded as substantial only if—

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

b it takes place in an undertaking equipped for the purpose.

5 It is for the person making a Customs declaration to show that goods originate from a particular country or territory.

6 The Treasury may by regulations make provision for the purposes of this section, including (for example) provision—

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

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

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

d 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.

7 In relation to any case where the applicable rate of import duty is determined under section 9 or 10 (preferences), the provision that may be made by regulations under subsection (6) includes—

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

b 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,

c provision for different categories of approved persons,

d 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

e other provision about approved persons.

8 The power to make regulations under this section is exercisable only on the recommendation of the Secretary of State.

^I15^I35218 Currency¶

1 The value of chargeable goods for the purposes of this Part must be calculated and expressed in sterling.

2 If an amount that is relevant for the purpose of calculating the value of goods for the purposes of this Part is expressed in a currency other than sterling, the amount must be converted into its sterling equivalent.

3 The conversion must be made in accordance with provision contained in a public notice given by HMRC Commissioners.

4 The public notice may make provision—

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

b 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,

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

d 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

e for any conversion to be rounded up or down.

Reliefs¶

^I16^I337^C31^C30^C3219 Reliefs¶

1 The Treasury may by regulations make provision for full or partial relief from a liability to import duty.

2 The regulations may provide for the relief to be given by reference to any factor, for example—

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

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

c the purposes for which goods are imported,

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

e the circumstances in which goods are imported.

3 The regulations may provide for a relief to be conditional on (among other things) the export of goods in accordance with the applicable export provisions.

4 In the case of goods that are declared for an authorised use procedure or temporary admission procedure, the Treasury—

a 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

b may secure that result by amending the customs tariff.

5 If the regulations provide for partial relief in respect of goods declared for a temporary admission procedure, the regulations must secure that—

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

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

6 If the regulations provide for partial relief in any other case, the regulations may make provision corresponding to that mentioned in subsection (5)(a) and (b).

7 The reference in this section to the customs tariff in its standard form is to the tariff as it has effect without regard to any provision made under any of sections 9 to 15 (preferential rates, quotas, tariff suspension, safeguarding, etc).

Administration etc¶

^I17^I35320 Notification and payment of import duty, etc¶

Schedule 6 makes provision for—

a the notification of any liability to pay import duty,

b the payment of import duty,

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

d the repayment of import duty,

e the remission of import duty, and

f the recovery of import duty.

^I18^I328^C23^C2421 Customs agents¶

^C41 A person (“the principal”) may appoint any other person (a “Customs agent”) to act on the principal's behalf for the purposes of this Part, and—

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

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

^C42 The appointment of a person as a Customs agent, and the withdrawal of an appointment of a person as a Customs agent, must be disclosed to HMRC in accordance with regulations made by HMRC Commissioners.

^C43 The effect of an appointment of a person as a Customs agent is that anything done under, or otherwise for the purposes of, this Part by, or in relation to, the agent is regarded as done under, or otherwise for the purposes of, this Part by, or in relation to, the principal (and not by the agent).

^C44 There is an exception to this rule if a Customs agent acts as an indirect agent (and see also section 37(8)(b)).

5 In that case, the indirect agent is liable to import duty in accordance with section 6(1) (and the principal is also liable to import duty in accordance with section 6(3)(a)).

6 If a Customs agent acts as a direct agent, the agent is also liable to import duty if—

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

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

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

d 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).

7 HMRC Commissioners may by regulations make further provision about Customs agents for the purposes of import duty.

8 Each of the following is an example of the kind of provision that may be made by the regulations—

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

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

^I19^I35422 Authorised economic operators¶

1 HMRC Commissioners may by regulations make provision—

a 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

b 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.

2 For this purpose “authorised economic operators” means persons authorised in accordance with provision made by or under the regulations.

3 Regulations under this section may (for example)—

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

b 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),

c 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

d establish different classes of authorised economic operator.

^I20^I326^C2223 Approvals and authorisations granted under regulations¶

1 This section applies in relation to approvals granted to any person under regulations made under this Part (whether in respect of premises or anything else) unless the regulations in question make alternative provision.

2 In this section references to an approval include an authorisation.

3 The regulations under which an approval is granted may—

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

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

c 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,

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

e 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

f make further provision about the notification.

4 The provision that may be made under subsection (3)(d) includes—

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

b 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.

5 An approval granted by HMRC is treated as if it had never been granted if—

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

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

c 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

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

6 Regulations made by HMRC Commissioners may make any provision that they consider appropriate for the purposes of subsection (5), including provision specifying cases in which the approval is to continue to be treated as still in force.

7 An approval may be amended, suspended or revoked in cases specified in the regulations under which it was granted.

8 The amendment, suspension or revocation of an approval takes effect from the date specified in a notice given by HMRC to the person approved (and, accordingly, does not affect anything already done by any person before that date in reliance on the approval).

9 HMRC—

a 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

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

10 In this section “an appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994 (see section 7).

^I21^I332^C2624 Rulings as to application of customs tariff , valuation method or place of origin¶

1 HMRC Commissioners must by public notice make provision establishing a system under which persons apply for rulings given by HMRC officers for the purpose of—

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

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

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

2 Each of the following is an example of the kind of provision that may be made by the notice—

a provision specifying cases in which rulings need not be given,

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

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

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

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

f provision for the withdrawal or amendment of rulings,

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

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

3 The system established by the notice must secure that an application may be made for a ruling even if an HMRC officer considers that the ruling is not, or may not be, required to resolve a doubt as to the issue being determined.

Supplementary¶

^F6225 Disclosure of information¶

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

^F6326 Co-operation with other customs services¶

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

^I22^I35527 Fees for exercise of functions in connection with import duty¶

1 The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.

2 The power may be exercised by the Treasury only if they consider that—

a 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

b 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.

^I23^I35628 Requirement to have regard to international obligations¶

1 In exercising any function under any provision made by or under this Part—

a the Treasury,

b the Secretary of State,

c HMRC,

d the TRA, and

e any other public body,

must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.

2 This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.

^I24^I33429 Consequential amendments¶

^I3151 Schedule 7 contains amendments consequential on the provision made by this Part.

2 The amendments made by that Schedule include amendments dealing with—

a 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

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

^I25^I35730 General provision for the purposes of import duty¶

The Treasury may by regulations—

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

b make other provision generally for the purposes of import duty.

Northern Ireland¶

30A ^C61Importation of goods: Northern Ireland¶

1 Union goods imported into the United Kingdom as a result of their entry into Northern Ireland are to be treated for the purposes of this Part as if they were domestic goods.

2 Accordingly, such goods are not chargeable to import duty (but see section 30C).

3 Other goods imported into the United Kingdom as a result of their entry into Northern Ireland are not chargeable to import duty, but are chargeable to duty under this subsection.

4 Except as may be provided for by regulations made by the Treasury, such goods are not chargeable goods for the purposes of this Part.

5 Duty under subsection (3) is chargeable in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.

6 Duty under subsection (3) is a duty of customs, and accordingly the revenues of that duty (as with import duty) are revenues of customs that HMRC Commissioners are responsible for collecting and managing.

30B ^C61Duty under section 30A(3): supplementary¶

1 The Treasury may by regulations provide that, in relation to goods of a specified description, the following matters are to be determined in accordance with provision made by or under this Act (instead of in accordance with Union customs legislation)—

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

b the amount of duty charged under that subsection;

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

2 Regulations under subsection (1) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the importation of such goods).

3 The Treasury may by regulations make provision generally for the purposes of duty under section 30A(3).

4 The following are examples of provision that regulations under subsection (3) may make for the purposes of that duty—

a 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);

b 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;

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

30C ^C61Duty on potentially imported goods¶

^C201 A duty of customs is charged on the removal of goods to Great Britain from Northern Ireland if the goods are not qualifying Northern Ireland goods.

2 A duty of customs is charged on the removal of other goods to Great Britain from Northern Ireland if the main purpose, or one of the main purposes, of the removal is to—

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

b avoid any obligation in connection with such a duty.

^C21^C603 The relevant import duty provisions apply for the purposes of duty charged under this section as if—

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

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

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

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

4 A provision is a “relevant import duty provision” if it is provision made by or under any of sections 3 to 28 and 34 and Schedules 1 to 6.

5 The Treasury may by regulations make provision generally for the purposes of duty under this section.

6 The following are examples of provision that regulations under subsection (5) may make for the purposes of that duty—

a 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));

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

c 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;

d 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;

e 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);

f 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).

7 Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).

UK's customs union¶

^I26^I35831 Territories forming part of a customs union with UK¶

1 This section applies if arrangements are entered into between—

a Her Majesty's government in the United Kingdom, and

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

establishing a customs union between the United Kingdom and the country or territory.

2 Arrangements establish a “customs union” between the United Kingdom and a country or territory if—

a 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

b 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.

3 For this purpose—

“duty” means—
1. import duty, or
2. any duty (however described) imposed by the law of the country or territory that is of a similar character to import duty, and
“specified” means specified in the arrangements.

4 If Her Majesty by Order in Council declares that it is expedient that the arrangements should have effect for the purposes of import duty, the arrangements have effect for those purposes despite any enactment.

5 In the case of a customs union between the United Kingdom and the European Union, Her Majesty may not make a declaration by Order in Council under subsection (4) unless the arrangements have been approved by an Act of Parliament.

6 HMRC Commissioners may make regulations generally for carrying out any arrangements having effect in accordance with this section.

7 Among other things, the regulations may—

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

b 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

c 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.

8 Examples of the kind of provision within subsection (7)(b) are—

a 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

b 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.

Regulations etc¶

^I27^I33032 Regulations etc¶

1 Regulations under this Part are to be made by statutory instrument.

2 A statutory instrument containing any regulations to which this subsection applies must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

3 Subsection (2) applies to—

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

b 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

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

4 The fact that a statutory instrument ceases to have effect as a result of subsection (2) does not affect—

a anything previously done under the instrument, or

b the making of a new statutory instrument.

5 In calculating the period for the purposes of subsection (2), no account is to be taken of any time—

a during which Parliament is dissolved or prorogued, or

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

6 A statutory instrument containing regulations made under this Part other than regulations to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.

^C577 Any power to make regulations under this Part may be exercised—

a 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

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

^C578 Any power to make regulations under this Part includes—

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

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

c power to make supplementary, incidental and consequential provision, and

d power to make transitional or transitory provision and savings.

9 Any power to make regulations under any provision of this Part does not restrict the width of any power to make subordinate legislation under—

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

b CEMA 1979 or any other enactment.

10 Subsections (7) to (9) apply in relation to any public notice under this Part; and any provision that may be made by a public notice under this Part may be made by regulations.

11 An Order under section 31—

a 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

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

12 After it is established, the Secretary of State must consult the TRA before making regulations under Schedule 4 or 5.

13 Any power of HMRC Commissioners to make regulations under this Part is exercisable concurrently by the Treasury.

32A Reference documents¶

1 This section applies where regulations made under any of sections 8 to 19 make provision by reference to a document.

2 The reference is to be construed—

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

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

3 Subsection (2) does not apply to the extent that the effect of the modification or replacement of the document would be to alter the amount of import duty applicable under this Part to any goods.

4 A notice under this section must be published in such manner as the authority issuing it considers appropriate.

5 Section 32(10) applies to a notice under this section as it applies to a public notice.

6 In this section—

“appropriate authority”, in relation to regulations that make provision by reference to a document, means the person who made the regulations;
“modified” means amended, added to or omitted from.

Interpretation etc¶

^I28^I331^C2533 Meaning of “domestic goods”¶

1 Goods are domestic goods for the purposes of this Part if—

a they are wholly obtained in the United Kingdom, or

b they have been subject to a chargeable Customs procedure.

2 For the purposes of this section goods have been “subject to a chargeable Customs procedure” if—

a the goods were declared for the free-circulation procedure and the procedure has been discharged, ^F28...

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

c the goods—

i are not Union goods and were removed to Northern Ireland (in the course of their importation into the United Kingdom or otherwise), and

ii were declared, in accordance with Union customs legislation, for a procedure corresponding to the free-circulation procedure or the authorised use procedure and that corresponding procedure has been discharged, while the goods were in Northern Ireland, in accordance with that legislation.

3 Goods cease to be domestic goods if—

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

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

and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.

4 For the purposes of subsection (3), every export of goods resulting from the removal of the goods from Great Britain is required to be made in accordance with the applicable export provisions unless an exception provided for by regulations made by HMRC Commissioners applies to the export.

4A Goods also cease to be domestic goods if they—

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

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

and the goods are then (subject to section 30A) chargeable goods until such time (if any) as they are next subject to a chargeable Customs procedure.

4B Regulations under subsection (4A)(b) may specify a description of goods by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the export of such goods).

5 HMRC Commissioners may by regulations make provision for relevant exported goods to retain their status as domestic goods if—

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

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

5A For the purposes of subsection (5), exported goods are “relevant” if—

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

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

6 The provision that may be made by the regulations includes—

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

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

7 Goods that are in the United Kingdom are presumed to be domestic goods unless the contrary is shown.

8 The Treasury may by regulations make provision—

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

b 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

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

^I29^I33334 Presentation of goods to Customs on import or export¶

1 For the purposes of this Part, goods are presented to Customs on import if—

a the goods are lawfully imported into the United Kingdom, and

^C15b notification of their importation into the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.

2 The time at which goods are presented to Customs on import is the later of—

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

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

3 For the purposes of this Part, goods are presented to Customs on export if notification of their export from the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.

4 The notification must be given before the export of goods unless provision is made by regulations made by HMRC Commissioners authorising the notification to be given at a later time.

5 Regulations made by HMRC Commissioners may make provision for the purposes of this section.

6 Each of the following is an example of the kind of provision that may be made by regulations under this section—

a 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,

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

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

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

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

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

^I30^I35935 Exports made in accordance with applicable export provisions¶

1 This section defines for the purposes of this Part what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

2 The export of the goods is made in accordance with the applicable export provisions if—

a the goods are presented to Customs on export, and

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

3 The regulations may—

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

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

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

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

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

4 The provision which may be made as a result of subsection (3)(a) includes provision applying or replicating the effect of—

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

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

with or without modifications.

^I31^I34136 Outward processing procedure¶

1 This section applies if—

a domestic goods have been presented to Customs on export, and

b the goods are declared for an outward processing procedure.

2 A declaration of goods for “an outward processing procedure” is a declaration—

a 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,

b 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

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

3 The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer.

4 That period may be subsequently extended (or further extended) by another notice given as mentioned in subsection (3).

5 If goods are declared for an outward processing procedure—

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

b 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.

6 If the processing of the goods under an outward processing procedure consists in their repair by any person without charge, the goods continue to be regarded as domestic goods but only if, while the procedure has effect—

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

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

7 If the processing of the goods under an outward processing procedure consists in anything else, the goods are to be regarded as chargeable goods, but if—

a the goods are imported in accordance with the procedure, and

b 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,

the value of the goods is to be reduced to take account of so much of that value as can be attributed to the goods as they stood before being exported.

8 HMRC Commissioners may make regulations for the purposes of this section.

9 Each of the following is an example of the kind of provision that may be made by the regulations—

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

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

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

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

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

^I32^I32937 Minor definitions¶

1 In this Part—

“approved guarantee”, in relation to goods declared for the free-circulation procedure, means any guarantee given in accordance with regulations made under paragraphs 6 and 7 of Schedule 6,
“arrangements” includes an understanding of any kind,
“CEMA 1979” means the Customs and Excise Management Act 1979,
“the customs and excise Acts” has the meaning it has in CEMA 1979 (see section 1(1) of that Act);
“directions” means directions in electronic form or otherwise in writing,
“guarantee” includes any indemnity, surety, security and undertaking of any kind,
“HMRC” means Her Majesty's Revenue and Customs,
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs,
“HMRC officer” means an officer of Revenue and Customs,
“notice”, except in the expression “public notice”, means a notice in electronic form or otherwise in writing,
“qualifying Northern Ireland goods” has the meaning it has in the European Union (Withdrawal) Act 2018 (see section 8C(6) of that Act)
“specified”, in relation to any regulations or public notice, means specified in, or determined in accordance with, the regulations or public notice,
“subordinate legislation” has the same meaning as in the Interpretation Act 1978, and
“Union customs legislation” means provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation), as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018;
“Union goods” has the meaning it has in that Regulation;
“the WTO” means the World Trade Organisation.

2 In this Part any reference to a rate of duty includes a nil rate.

3 In this Part any reference to goods being wholly obtained in any country or territory includes—

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

b any other cases specified in regulations made by the Treasury.

4 In this Part any reference to the processing of any goods includes the following activities—

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

b the repair of the goods,

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

d the destruction of the goods.

5 Any reference in any provision of this Part to a public notice is to a notice published by the Secretary of State, or (as the case may be) HMRC Commissioners, in such manner as the person giving the notice considers appropriate for the purposes of that provision.

6 In this Part—

a 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

b 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.

7 For the purposes of this Part any reference to goods being subject to the control of an HMRC officer includes control being exercised by—

a 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

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

^C98 In the case of any reference in this Part to a person who makes a Customs declaration—

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

b 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).

^I33^I34238 Table of definitions¶

The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—

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

PART 2 Export duty¶

39 Charge to export duty¶

1 The Treasury may by regulations make provision for, and in connection with, the charging of a duty of customs (to be known as “export duty”) by reference to the export of goods from the United Kingdom.

2 The regulations may provide for export duty to be chargeable by reference to the export of —

a all goods, or

b goods of a description specified in the regulations.

3 The regulations—

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

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

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

4 In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must have regard to—

a the interests of consumers in the United Kingdom,

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

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

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

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

5 In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must also have regard to any recommendation about the rate made to them by the Secretary of State.

6 In considering what recommendation to make, the Secretary of State must have regard to the matters set out in subsection (4)(a) to (e).

7 The provision that may be made by regulations under this section includes provision replicating or applying, with or without modifications, any provision made by or under—

a Part 1, or

b any other enactment relating to import duty.

8 Paragraph 1 of Schedule 7 (replacement of EU customs duties) applies in relation to this Part as it applies in relation to Part 1 (reading any reference to import duty as a reference to export duty).

9 In this section “specified” means specified in, or determined in accordance with, the regulations.

40 Regulations under section 39: supplementary¶

1 Regulations under section 39 are to be made by statutory instrument.

2 A statutory instrument containing—

a the first regulations under that section, or

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

must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

3 The fact that a statutory instrument ceases to have effect as a result of subsection (2) does not affect—

a anything previously done under the instrument, or

b the making of a new statutory instrument.

4 In calculating the period for the purposes of subsection (2), no account is to be taken of any time—

a during which Parliament is dissolved or prorogued, or

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

5 A statutory instrument containing regulations under section 39 other than regulations to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.

6 Any power to make regulations under section 39 may be exercised—

a 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

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

7 Any power to make regulations under section 39 includes—

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

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

c power to make supplementary, incidental and consequential provision, and

d power to make transitional or transitory provision and savings.

40A Removal to Northern Ireland of at risk goods etc¶

1 A duty of customs is charged on the removal of goods to Northern Ireland from Great Britain if the goods—

a are not domestic goods, or

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

2 For the purposes of this section “at risk of subsequently being moved into the European Union” has the meaning given by regulations made by the Treasury.

3 Duty under this section is charged in accordance with Union customs legislation as if the goods subject to the charge were brought into the customs territory of the European Union.

40B Duty under section 40A: supplementary¶

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

b the amount of duty charged under that section;

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

2 The Treasury may by regulations make provision generally for the purposes of duty under section 40A.

3 The following are examples of provision that regulations under subsection (2) may make for the purposes of that duty—

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

b 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);

c 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;

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

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

f 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).

4 Regulations under this section that specify a description of goods may do so by reference to any matter or circumstance (including, for example, any matter or circumstance relating to any person concerned with the removal of such goods).

5 Section 40 (regulations) applies to regulations under this section and section 40A as it applies to regulations under section 39 other than the first regulations under that section.

6 In this section and in section 40A, reference to “Great Britain” is to be treated as including the territorial sea of the United Kingdom.

7 Expressions used in provision made by or under this section or section 40A that are defined for the purposes of Part 1 have the same meaning they have in that Part.

PART 3 Value added tax¶

^I32441 Abolition of acquisition VAT and extension of import VAT¶

1 The Value Added Tax Act 1994 is amended as follows.

2 In section 1 (imposition of charge to value added tax), in subsection (1)—

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

^I253b for paragraph (c) substitute—

3 For section 15 substitute—

15 Meaning of “importation of goods” into the United Kingdom

1 This section determines for the purposes of this Act when, and by whom, goods are imported into the United Kingdom.

2 Goods are imported when they are declared for a Customs procedure under Part 1 of TCTA 2018.

3 But—

a in the case of goods declared under TCTA 2018 for a storage procedure, a transit procedure or an inward processing procedure, the goods are imported when a liability to import duty is, or on the relevant assumptions would be, incurred in respect of them under section 4 of that Act, and

b in the case of goods which are liable to forfeiture as a result of section 5(1) of, or paragraph 1(5) or 3(4) of Schedule 1 to, that Act (goods not presented to Customs or Customs declaration not made), the goods are imported when they become liable to forfeiture as a result of those provisions.

4 Each person who is, or on the relevant assumptions would be, liable to import duty in respect of goods imported into the United Kingdom is a person who has imported the goods.

5 For the purposes of this section “the relevant assumptions” are—

a an assumption that a liability to import duty at a nil rate is replaced by a liability to import duty at a higher rate, and

b an assumption that no relief from import duty is available.

6 If two or more persons are regarded as importing goods, those persons are jointly and severally liable to any VAT that is payable on the importation.

7 The preceding provisions of this section are to be ignored in reading any reference to importation or to an importer in anything applied for the purposes of this Act by section 16(1) or (2).

8 But subsection (7) does not apply so far as the context otherwise requires or provision to the contrary is contained in regulations under section 16(3).

^I36042 EU law relating to VAT¶

1 Any EU regulation so far as applying in relation to value added tax, and any direct EU legislation so far as relevant to any such regulation, that form part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 cease to have effect (but, in the case of the implementing VAT regulation, see also subsection (5)).

2 In the application of section 4(1) of that Act (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures) in relation to value added tax, the rights, powers, liabilities, obligations, restrictions, remedies and procedures mentioned there are subject to any exclusions or other modifications made by regulations made by the Treasury by statutory instrument.

3 Further provision relevant to the law relating to value added tax is made by the European Union (Withdrawal) Act 2018: see, for example, section 6 of that Act (interpretation of retained EU law).

4 One of the consequences of the provision made by that Act is that the principle of EU law preventing the abuse of the VAT system (see, for example, the cases of Halifax and Kittel) continues to be relevant, in accordance with that Act, for the purposes of the law relating to value added tax.

4A Accordingly, that principle may continue to be relied upon in determining any matter relating to value added tax (including in determining the effect of any provision made by or under an enactment).

5 Where the principal VAT directive remains relevant for determining the meaning and effect of the law relating to value added tax, that directive is to be read for that purpose in the light of the provision made by the implementing VAT regulation but ignoring such of its provisions as are excluded by regulations made by the Treasury by statutory instrument.

6 No regulations may be made under this section on or after 1 April 2023.

7 A statutory instrument containing regulations under this section must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

8 The fact that a statutory instrument ceases to have effect as mentioned in subsection (7) does not affect—

a anything previously done under the instrument, or

b the making of a new statutory instrument.

9 In calculating the period for the purposes of subsection (7), no account is to be taken of any time—

a during which Parliament is dissolved or prorogued, or

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

10 Regulations under this section—

a may make different provision for different purposes or areas,

b may contain supplementary, incidental and consequential provision, and

c may contain transitional or transitory provision and savings.

11 In this section—

“the implementing VAT regulation” means Council Implementing Regulation (EU) No 282/2011, and
“the principal VAT directive” means Council Directive 2006/112/EC on the common system of value added tax.

^I246^I32543 Other VAT amendments connected with withdrawal from EU¶

Schedule 8 makes amendments of the Value Added Tax Act 1994, and other enactments relating to VAT, in consequence of the provision made by this Part or otherwise in connection with the withdrawal of the United Kingdom from the EU.

PART 4 Excise duties¶

44 Excise duties: postal packets sent from overseas¶

1 HMRC Commissioners may by regulations impose a liability to excise duty on a person outside the United Kingdom in respect of the entry of goods into the United Kingdom, if the person sent, or arranged for the sending of, the goods to their recipient in a postal packet.

2 The regulations may—

a 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,

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

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

3 Among other provision that may be made by the regulations, the regulations may make provision—

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

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

c about penalties for failure to comply with the regulations, and

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

4 In this section—

“the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979, and
“postal packet” has the meaning given by the Postal Services Act 2000.

^C6245 General regulation making power for excise duty purposes etc¶

1 HMRC Commissioners may make regulations generally for excise duty purposes or for the purposes of an excise duty specified in the regulations.

2 Among other things, the regulations may make provision about—

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

b the holding and movement of goods,

c warehousing of goods or stores,

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

e the descriptions of goods on which excise duty is chargeable,

f approvals or registrations of persons or premises,

g the production of goods and other processes relating to goods,

h the stamping or marking of goods,

i restrictions on the use of goods,

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

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

3 The power to make regulations under this section may (among other things) be exercised by amending or repealing any Act of Parliament (whenever passed).

4 In this section “approvals” includes authorisations and licences.

46 Exercise of information powers in connection with excise duty¶

1 HMRC Commissioners may make regulations imposing obligations on revenue traders for the purpose of giving effect to international excise arrangements.

2 The regulations may require the submission to HMRC Commissioners by revenue traders of statements containing such particulars of—

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

b the persons concerned in those matters,

as may be specified in the regulations.

3 The regulations may provide for statements about relevant business matters to be submitted at such times and intervals, in such cases and in such form and manner as may be specified—

a in the regulations, or

b by HMRC Commissioners in accordance with the regulations.

4 For the purposes of this section, each of the following is a “relevant business matter” in relation to a revenue trader —

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

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

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

so far as information about the goods, services, transaction or activity could be relevant to any international excise arrangements.

5 If any international excise arrangements have effect, any power of an officer of Revenue and Customs to obtain information or documents under any enactment (or instrument made under any enactment) relating to excise duty is exercisable in relation to matters which are relevant to those arrangements.

6 HMRC Commissioners may disclose information which is obtained as a result of subsection (5) (and no obligation of secrecy, whether imposed by statute or otherwise, prevents the disclosure) if—

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

b 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.

7 Powers are exercisable as a result of subsection (5) only if HMRC Commissioners have given (and not withdrawn) a direction in writing authorising their use (either generally or in relation to specified cases).

8 HMRC Commissioners may not make regulations under this section, or give a direction under subsection (7), unless they consider that making the regulations or giving the direction would facilitate the administration, collection or enforcement of any excise duty.

9 In this section—

“international excise arrangements” means arrangements which—
1. have effect by virtue of an Order in Council under section 173 of the Finance Act 2006, and
2. relate to any excise duty or any duty corresponding to excise duty imposed under the law of the territory, or any of the territories, in relation to which the arrangements have been made, and
“revenue trader” has the meaning given by section 1(1) of the Customs and Excise Management Act 1979.

^I36147 EU law relating to excise duty¶

1 Any EU regulation so far as applying in relation to excise duty, and any direct EU legislation so far as relevant to any such regulation, that form part of the law of the United Kingdom as a result of section 3 of the European Union (Withdrawal) Act 2018 cease to have effect.

2 In the application of section 4(1) of that Act (saving for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures) in relation to any excise duty, the rights, powers, liabilities, obligations, restrictions, remedies and procedures mentioned there are subject to any exclusions or other modifications made by regulations made by the Treasury.

3 No regulations may be made under this section on or after 1 April 2023.

4 Further provision relevant to the law relating to excise duty is made by the European Union (Withdrawal) Act 2018: see, for example, section 6 of that Act (interpretation of retained EU law).

5 Nothing in this section is to be read as restricting the power conferred by section 45 (which could, for example, be exercised so as to replicate or apply, with or without modifications, any EU regulation or legislation mentioned in subsection (1)).

48 Regulations under ss. 44 to 47¶

1 Regulations under any of sections 44 to 47 are to be made by statutory instrument.

2 A statutory instrument containing regulations under section 45 that makes provision within subsection (3) of this section, or regulations under section 47, must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period

3 The provision is within this subsection if it—

a amends or repeals any Act of Parliament,

b restricts any rebate of or relief from excise duty,

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

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

4 The fact that a statutory instrument ceases to have effect as mentioned in subsection (2) does not affect—

a anything previously done under the instrument, or

b the making of a new statutory instrument.

5 In calculating the period for the purposes of subsection (2), no account is to be taken of any time—

a during which Parliament is dissolved or prorogued, or

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

6 A statutory instrument containing regulations under any of sections 44 to 46 other than one to which subsection (2) applies is subject to annulment in pursuance of a resolution of the House of Commons.

7 If—

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

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

the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.

8 For the purposes of subsection (7) the Parliamentary procedure applicable to a statutory instrument requires House of Commons approval if, as a condition of its continuing to have effect or its making, the House of Commons has to approve the statutory instrument or a draft of it.

9 The power to make regulations under any of sections 44 to 47 does not restrict the width of any power to make legislation under any other enactment relating to excise duty.

10 Any power to make regulations under any of sections 44 to 47 may be exercised—

a 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

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

11 Any power to make regulations under any of sections 44 to 47 includes—

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

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

c power to make supplementary, incidental and consequential provision, and

d power to make transitional or transitory provision and savings.

49 Sections 44 to 48: interpretation¶

In sections 44 to 48—

“excise duty” means any excise duty under—
1. Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),
2. the Hydrocarbon Oil Duties Act 1979, ^F219...
3. the Tobacco Products Duty Act 1979,or
4. Part 4 of the Finance Act 2026 (vaping products duty)
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.

^I36250 Excise duty amendments connected with withdrawal from EU¶

Schedule 9 makes amendments of enactments relating to excise duty in consequence of the provision made by this Part or otherwise in connection with the withdrawal of the United Kingdom from the EU (including some amendments also relating to duties of customs).

PART 5 Other provision connected with withdrawal from EU¶

51 Power to make provision in relation to VAT or duties of customs or excise¶

1 The appropriate Minister may by regulations made by statutory instrument make such provision relating to—

a value added tax,

b any duty of customs, or

c any excise duty,

as the appropriate Minister considers appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

2 No regulations may be made under this section on or after 1 April 2022.

3 Regulations under this section—

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

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

4 In this section “the appropriate Minister” means—

a 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

b in any other case, the Treasury.

5 A statutory instrument containing regulations under this section that amends or repeals any Act of Parliament must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

6 The fact that a statutory instrument ceases to have effect as mentioned in subsection (5) does not affect—

a anything previously done under the instrument, or

b the making of a new statutory instrument.

7 In calculating the period for the purposes of subsection (5), no account is to be taken of any time—

a during which Parliament is dissolved or prorogued, or

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

8 A statutory instrument containing regulations under this section to which subsection (5) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.

9 If—

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

b 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)),

the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.

10 After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to anything dealt with by Schedule 4 or 5.

52 Subordinate legislation relating to VAT or duties of customs or excise¶

1 In this section “relevant subordinate legislation” means any subordinate legislation within the meaning of the Interpretation Act 1978 made under—

a this Act, or

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

2 If the person making any relevant subordinate legislation considers it is appropriate to do so in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, the legislation may provide for it, or any of its provisions, to come into force on such day as the Treasury may by regulations under this section appoint.

3 In the case of relevant subordinate legislation subject to the 28-day affirmative procedure containing provision as a result of subsection (2)—

a 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

b 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.

4 For this purpose subordinate legislation is “subject to the 28-day affirmative procedure” if provision is made for it to cease to have effect unless approved by a resolution of the House of Commons before the end of a period of 28 days.

5 Any power to make relevant subordinate legislation (or to do anything under it) includes—

a power to make supplementary, incidental or consequential provision, and

b power to make transitional or transitory provision or savings,

if the person exercising the power considers it appropriate to make the provision concerned in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.

6 Any power of the Treasury to appoint a day under this section includes—

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

b 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

c 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).

7 Regulations under this section are to be made by statutory instrument.

8 Nothing in this section is to be read as having any bearing on whether or not, in the absence of this section, the matters it authorises would otherwise have been authorised.

53 Meaning of “excise duty”¶

In this Part “excise duty” means any excise duty under—

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

b the Hydrocarbon Oil Duties Act 1979, or

c the Tobacco Products Duty Act 1979.

PART 6 Final provisions¶

^C5254 Prohibition on collection of certain taxes or duties on behalf of country or territory without reciprocity¶

1 Subject to subsection (2), it shall be unlawful for HMRC to account for any duty of customs or VAT or excise duty collected by HMRC to the government of a country or territory outside the United Kingdom.

2 Subsection (1) shall not apply if the Treasury declare by Order that arrangements have been entered into by Her Majesty's Government and that government under which that government will account to HMRC for those duties and taxes collected in that country or territory on a reciprocal basis.

55 Single United Kingdom customs territory¶

1 It shall be unlawful for Her Majesty's Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.

2 For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended.

56 Consequential and transitional provision¶

1 The appropriate Minister may by regulations made by statutory instrument make such provision as the appropriate Minister considers appropriate in consequence of this Act.

2 The power to make regulations under subsection (1) may (among other things) be exercised by amending or repealing any Act of Parliament other than this Act or one passed after the end of the Session in which this Act is passed.

3 The power to make regulations under subsection (1) includes power to make transitional or transitory provision and savings.

4 The appropriate Minister may by regulations made by statutory instrument make such transitional, transitory or saving provision as the appropriate Minister considers appropriate in connection with the coming into force of any provision of this Act.

5 In this section “the appropriate Minister” means—

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

b in any other case, the Treasury.

6 Any power to make regulations under this section may be exercised so as to make different provision for different purposes or areas.

7 Any power to make regulations under this section includes—

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

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

c power to make supplementary, incidental and consequential provision.

8 A statutory instrument containing regulations under subsection (1) that amends or repeals any Act of Parliament must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

9 The fact that a statutory instrument ceases to have effect as mentioned in subsection (8) does not affect—

a anything previously done under the instrument, or

b the making of a new statutory instrument.

10 In calculating the period for the purposes of subsection (8), no account is to be taken of any time—

a during which Parliament is dissolved or prorogued, or

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

11 A statutory instrument containing regulations under subsection (1) to which subsection (8) does not apply is subject to annulment in pursuance of a resolution of the House of Commons.

12 If—

a 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

b 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)),

the only Parliamentary procedure that is to apply to the instrument mentioned in paragraph (a) is that given by this section.

13 After it is established, the appropriate Minister must consult the Trade Remedies Authority before including in regulations under this section provision relating to Schedule 4 or 5.

57 Commencement¶

1 The following provisions come into force on the day on which this Act is passed—

a 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,

b Part 2,

c sections 44 to 46 and sections 48 and 49,

d Part 5, and

e this Part.

2 The following provisions come into force on such day as the Secretary of State may by regulations under this section appoint—

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

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

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

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

3 The remaining provisions of this Act come into force on such day as the Treasury may by regulations under this section appoint.

4 Any power of the Treasury or Secretary of State to appoint a day under this section includes—

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

b 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).

5 Regulations under this section are to be made by statutory instrument.

58 Short title¶

This Act may be cited as the Taxation (Cross-border Trade) Act 2018.

SCHEDULES

^C41SCHEDULE 1 ¶

Customs declarations

Section 3(5)

Presentation of goods to Customs and period for making Customs declaration etc¶

^I34^I664^C8^C71

1 Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented.

2 The goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.

3 The control that may be exercised by the officer includes, in particular, requiring the goods to be moved to, and stored in, any place approved as a temporary storage facility under section 25 or 25A of CEMA 1979.

4 The obligation to make a Customs declaration in respect of any goods is extinguished if—

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

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

5 If the obligation to make a Customs declaration still falls to be complied with when the 90 day period ends, the goods—

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

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

6 The provision made by this paragraph is subject to paragraph 3.

7 HMRC Commissioners may by regulations make further provision for the purposes of this paragraph.

8 Among other things, the regulations may make—

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

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

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

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

Eligibility of persons to make Customs declarations¶

^I35^I665^C8^C72

1 A person may make a Customs declaration in respect of any chargeable goods if—

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

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

2 HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—

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

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

c they meet any other specified conditions.

Time at which Customs declarations required or authorised to be made¶

^I36^I668^C8^C73

1 HMRC Commissioners may by regulations make provision requiring, in specified cases, a Customs declaration to be made in respect of any goods before they are imported into the United Kingdom.

2 A Customs declaration may be made in other cases in respect of any goods before they are imported into the United Kingdom, but the declaration is treated as withdrawn if the goods are not presented to Customs on import within the permitted period.

3 For this purpose “the permitted period” means—

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

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

4 If—

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

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

the goods are liable to forfeiture at the time of importation.

5 HMRC Commissioners may make regulations for the purposes of this paragraph.

6 Each of the following is an example of the kind of provision that may be made by the regulations—

a 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,

b 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,

c 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

d 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.

Form of Customs declarations and how they are made¶

^I37^I644^C8^C74The general rule is that a Customs declaration—

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

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

^I38^I669^C8^C75

1 In cases specified in a public notice given by HMRC Commissioners, a Customs declaration may be made in writing (otherwise than in electronic form) in a form specified in the notice.

2 In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with provision made by a public notice given by HMRC Commissioners.

^I39^I670^C8^C76

1 In cases specified in a public notice given by HMRC Commissioners, a Customs declaration—

a may be made orally, or

b may be made by conduct.

2 HMRC Commissioners may by regulations make provision for altering or supplementing the operation of the customs duty provisions in any case where a Customs declaration is made orally or by conduct.

3 Among other things, the regulations may include provision—

a disapplying any requirement under the customs duty provisions,

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

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

d requiring any person to provide documents or information to HMRC.

4 In this paragraph “the customs duty provisions” means any provision made by or under—

a this Part, or

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

Contents of Customs declarations¶

^I40^I645^C8^C77

1 A Customs declaration in respect of any goods—

a 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,

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

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

2 In cases specified in a public notice given by HMRC Commissioners, the requirement under sub-paragraph (1)(b) may be met by the person who has made the declaration or any other person—

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

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

3 In cases specified in a public notice given by HMRC Commissioners, the documents required to accompany a Customs declaration may be required to be submitted or otherwise made available to HMRC before the making of the declaration.

4 References in this Schedule to documents accompanying a Customs declaration are to be read in accordance with sub-paragraphs (2) and (3).

^I41^I671^C8^C78A public notice given by HMRC Commissioners—

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

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

Simplified Customs declarations etc¶

^I42^I672^C8^C79

1 HMRC Commissioners may by regulations make provision disapplying or simplifying the requirements made by or under this Part in relation to the making of Customs declarations.

2 Each of the following is an example of the kind of provision that may be made by the regulations—

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

b 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,

c 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),

d 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),

e 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,

f 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,

g 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

h 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).

3 In sub-paragraph (2)(a) “authorised persons” means persons authorised in accordance with provision made by or under the regulations.

Acceptance of Customs declarations¶

^I43^I646^C8^C710As soon as practicable after receiving a Customs declaration, HMRC must determine—

a 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

b whether or not the declaration is complete.

^I44^I673^C8^C711

1 If HMRC are satisfied that—

a the goods have been presented to Customs on import,

b 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

c the declaration is complete,

HMRC must notify the person making the declaration that HMRC are so satisfied.

2 A notification under sub-paragraph (1) constitutes the acceptance of the declaration by HMRC for the purposes of this Part.

3 This does not prevent the subsequent exercise of a power to verify the declaration under paragraph 13.

4 That paragraph also provides for another way in which a declaration is accepted by HMRC for the purposes of this Part.

^I45^I647^C8^C712For the purposes of this Schedule a Customs declaration is regarded as complete only if—

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

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

whether or not there are any inaccuracies in the information contained in the declaration or documents.

Verification of Customs declarations¶

^I46^I648^C8^C713

1 An HMRC officer may verify a Customs declaration by taking any of the following steps—

a 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

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

2 An HMRC officer may take any of the steps in sub-paragraph (1) before or after, or at the same time as, accepting the declaration.

3 If an HMRC officer takes any of those steps before a Customs declaration is accepted, the officer—

a 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

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

4 A notification under sub-paragraph (3) constitutes the acceptance of the declaration by HMRC for the purposes of this Part (as amended, where relevant, by an HMRC officer).

5 For further provision governing the steps which the officer may take, see, in particular, Parts 7 and 12 of CEMA 1979.

^I47^I649^C8^C714

1 This paragraph applies if an HMRC officer considers at any time that there is an inaccuracy in a Customs declaration (including as a result of an inaccuracy in a document accompanying it).

2 The officer—

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

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

3 Any liability to import duty in respect of any goods is determined on the basis of the information contained in the Customs declaration as corrected (or required to be corrected) under this paragraph.

4 A notification is not required to be given under sub-paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).

Amendment or withdrawal of Customs declarations¶

^I48^I650^C8^C42^C715

1 A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs.

2 For this purpose “a relevant event occurs” on the first occurrence of any of the following—

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

b an HMRC officer taking steps to verify the declaration, and

c HMRC accepting the declaration.

^I49^I651^C8^C42^C716Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—

a 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

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

^C8^C716AParagraphs 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).

Releasing and discharging goods to and from Customs procedures¶

^I50^I657^C8^C45^C717

^C101 Once chargeable goods are declared for a Customs procedure, the goods remain subject to the control of any HMRC officer until the procedure is discharged.

2 If goods are declared for the free-circulation procedure, the goods are released to the procedure—

a when the import duty is paid, or

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

3 For this purpose “satisfactory payment arrangements” are in place only if—

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

b 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.

4 The goods are discharged from the free-circulation procedure when HMRC notify the person making the declaration that the goods are discharged from the procedure.

5 Consequently, at that point—

a the goods cease to be chargeable goods, and

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

but nothing in this sub-paragraph prevents the subsequent exercise of a power of to verify the declaration under paragraph 13.

5A Sub-paragraph (5B) applies where—

a goods are declared for the free-circulation procedure, but

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

5B The discharge of goods from the free-circulation procedure in accordance with sub-paragraph (4) may, if HMRC think fit, be subject to an approved guarantee being given in respect of any liability or potential liability to import duty in respect of the goods.

6 If the goods are declared for a special Customs procedure, the goods are released to the procedure at whichever is the later of the following times—

a the time at which HMRC accept the declaration, or

b 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.

7 Once goods are released to a special Customs procedure—

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

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

Declarations for different Customs procedures¶

^I51^I67418

1 The fact that chargeable goods are declared for one Customs procedure does not prevent the goods from being subsequently declared for a different Customs procedure.

2 Goods may not be released to a Customs procedure at any time if another Customs procedure has effect in relation to the goods at that time (but this is subject to paragraph 20(2) of Schedule 2).

Notifications given by HMRC or HMRC officers¶

^I52^I652^C44^C4319

1 Any notification given by HMRC or an HMRC officer under this Schedule may be given in such form and manner as the person giving it considers appropriate.

2 HMRC Commissioners may by regulations make provision specifying cases where it is to be presumed that a person has been notified under this Schedule (including cases where the presumption may not be rebutted).

SCHEDULE 2 ¶

Special Customs procedures

Section 3(6)

PART 1 Entitlement to declare goods for special customs procedures¶

^I53^I6661

1 HMRC Commissioners may by regulations make provision entitling a person to declare goods for a special Customs procedure only if—

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

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

2 The provision that the regulations may make in respect of authorisations includes (among other things)—

a 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,

b 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),

c provision specifying other criteria for the granting of authorisations,

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

e 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,

f 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),

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

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

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

3 If the Treasury consider it appropriate for the regulations to contain an economic condition applicable to a qualifying case, they may give directions to HMRC Commissioners requiring them to make regulations containing such a condition.

4 For this purpose—

“an economic condition”, in relation to any goods, means a condition designed to secure that an authorisation is granted only if its granting would not adversely affect the interests of producers in the United Kingdom of the goods, and
“qualifying case” means a case where—
1. a person is authorised to declare goods for an inward processing procedure, or
2. a person is granted a retrospective authorisation.

PART 2 Storage procedure¶

Meaning of goods declared for “a storage procedure”¶

^I54^I6752

1 A declaration of goods for “a storage procedure” is a declaration that the goods—

a are to be kept in premises approved by HMRC, or

b are to be kept in a free zone,

in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

2 References in this Part of this Schedule to cases where premises are approved by HMRC include cases where the premises are owned, occupied or otherwise used by a person approved by HMRC.

3 HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a storage procedure in respect of goods that are kept in—

a premises approved by HMRC, or

b free zones,

including provision as to what, or as to the extent to which, other activities may, or may not, be done in the premises or free zones (or elsewhere).

4 HMRC Commissioners may by regulations make any other provision that they consider appropriate for the purposes of import duty in relation to goods kept in free zones.

5 In this Part of this Schedule “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979.

Keeping of goods in premises approved by HMRC¶

^I55^I6763In 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—

a provision establishing the criteria for approval,

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

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

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

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

Keeping of goods in free zones¶

^I56^I6774In 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—

a 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),

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

c 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,

d 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

e 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.

PART 3 Transit procedure¶

Meaning of goods declared for “a transit procedure”¶

^I57^I6675

1 A declaration of goods for “a transit procedure” is a declaration—

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

b 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.

2 Each of the following is an example of the kind of requirements that may be imposed by the regulations—

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

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

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

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

e 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.

Other requirements in relation to transit procedure¶

^I58^I6786

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

2 Each of the following is an example of the kind of requirements that may be imposed by the regulations—

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

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

c 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

d 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.

Deeming a declaration for a transit procedure to be made¶

^I59^I6797

1 Regulations made by HMRC Commissioners may make provision, in specified cases, for treating a person as having declared goods for a transit procedure.

2 The regulations may make provision for treating a transit procedure for which goods are declared as a result of this paragraph as discharged in specified cases.

PART 4 Inward processing procedure¶

Introduction¶

^I60^I6808A declaration of goods for “an inward processing procedure” may be—

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

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

Meaning of goods declared for “an inward processing procedure” in the standard form¶

^I61^I658^C469

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

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

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

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

d 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.

2 The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer.

3 That period may be subsequently extended (or further extended) by another notice given as mentioned in sub-paragraph (2).

4 For the purposes of this paragraph processing “consists of qualifying processing activities” in relation to any goods if—

a the processing is the repair of the goods,

b 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,

c the processing is the use of production accessories, or

d the processing is the destruction of the goods.

5 If an inward processing procedure in the standard form has effect in relation to any goods, the goods may be exported in accordance with the applicable export provisions , or removed to Northern Ireland, for a temporary period for processing outside Great Britain without discharging the procedure.

6 The inward processing procedure in the standard form is not discharged in accordance with sub-paragraph (5) only if—

a 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,

b 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

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

7 The requirements that may be imposed by regulations under this paragraph include—

a 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

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

8 For the purposes of sub-paragraph (7)(a) “the approved quantity of other goods” means a quantity of the other goods that is determined by reference to a specified methodology.

9 The provision that may be made by the regulations about a methodology includes provision for the methodology—

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

b to apply generally to specified cases, or

c 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).

Other requirements in relation to inward processing procedure in the standard form¶

^I62^I68110HMRC 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.

Meaning of goods declared for “an inward processing procedure” in the supplementary form¶

^I63^I65911A declaration of goods for “an inward processing procedure” in the supplementary form is a declaration—

^C11a 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,

aa 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

b 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.

Requirements in relation to inward processing procedure in the supplementary form¶

^I64^I68212

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

2 The provision that may be made by the regulations includes provision that may be made by or under paragraph 9 or 10.

PART 5 Authorised use procedure¶

Meaning of goods declared for “an authorised use procedure”¶

^I65^I68313A 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.

Other requirements in relation to authorised use procedure¶

^I66^I68414HMRC 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.

PART 6 Temporary admission procedure¶

Meaning of goods declared for “a temporary admission procedure”¶

^I67^I66015A declaration of goods for “a temporary admission procedure” is a declaration—

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

^C12b 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.

Other requirements in relation to temporary admission procedure¶

^I68^I68516HMRC 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.

PART 7 Supplementary provisions¶

Records¶

^I69^I68617

1 HMRC Commissioners may by regulations make provision about the keeping of records in respect of goods that are subject to a special Customs procedure.

2 The regulations may provide for requirements to be imposed, in respect of records of a specified description, on—

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

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

c 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

d any other person.

Discharge of special Customs procedures: rules applicable to all procedures¶

^I70^I66118

1 The provision made by or under this Schedule in relation to goods declared for a special Customs procedure has effect from the time at which the goods are released to the procedure until the time at which the procedure is discharged in accordance with this paragraph or paragraph 19.

^C132 A special Customs procedure is discharged if—

a the goods are declared for another Customs procedure, and

b HMRC accept the declaration.

3 Directions given by HMRC Commissioners may require a special Customs procedure to be discharged before a date specified in, or determined in accordance with, the directions.

4 If—

a the procedure is not discharged before that date, and

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

the goods are treated for the purposes of this Part of this Act as if, at the time at which the notice is given, that person had declared the goods for the free-circulation procedure and HMRC had accepted that declaration.

5 Directions under this paragraph—

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

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

6 Any regulations made under the Part of this Schedule relating to a particular special Customs procedure—

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

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

7 Any regulations made under the Part of this Schedule relating to a particular special Customs procedure may require the goods to be presented at any place in accordance with the regulations before the procedure is discharged.

Discharge of special Customs procedures: rules applicable to particular procedures¶

^I71^I66219

1 This paragraph specifies further cases in which particular special Customs procedures are discharged.

2 A transit procedure is discharged in accordance with provision made by regulations made by HMRC Commissioners.

^C143 A storage procedure, an inward processing procedure, an authorised use procedure or a temporary admission procedure is discharged if—

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

b the goods are destroyed, or

c the goods are liable to forfeiture.

4 In addition, an authorised use procedure or temporary admission procedure in respect of any goods is discharged if the requirements imposed by or under this Schedule in relation to the procedure are met in respect of the goods.

Discharge of special Customs procedures: other provision¶

^I72^I68720

1 Despite the provision made by paragraph 18 or 19, a special Customs procedure in respect of any goods is not discharged if a liability to import duty is incurred in respect of the goods while the procedure has effect and—

a 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

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

2 If a special Customs procedure in respect of any goods is prevented from being discharged as a result of sub-paragraph (1) (and only as a result of that sub-paragraph), that does not prevent the goods from also being released to another special Customs procedure.

3 HMRC Commissioners may by regulations make provision as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that a special Customs procedure has been discharged.

Liability to import duty imposed on persons other than declarant etc¶

^I73^I68821

1 HMRC Commissioners may by regulations impose a liability to import duty on any person who, at any time while a special Customs procedure has effect, breaches a requirement imposed on the person by provision made by or under this Schedule.

2 The regulations may provide for cases in which the person is not liable to import duty even though the person breaches a requirement.

Changes in nature of goods while subject to a special Customs procedure etc¶

^I74^I68922

1 If at any time while a special Customs procedure has effect in relation to any goods—

a there is a change in the goods, and

b a liability to import duty is incurred,

HMRC Commissioners may by regulations make provision for determining the liability by reference to the goods as they stood when the declaration for the procedure was made (and not when the liability is incurred).

2 The regulations—

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

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

3 In the case of goods declared for a special Customs procedure, HMRC Commissioners may make provision by regulations for altering the value of the goods for the purposes of import duty so as to take account of things done after the declaration is made.

4 The regulations may provide—

a 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

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

5 Except as provided for by—

a the preceding provisions of this paragraph, or

b provision made in regulations made by HMRC Commissioners,

if there is a change in any goods at any time while a special Customs procedure has effect in relation to the goods, the goods are to be regarded nonetheless as the same goods for the purposes of any provision made by or under this Part of this Act.

6 For the purposes of this paragraph it does not matter—

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

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

Use of equivalent domestic goods¶

^I75^I69023

1 HMRC Commissioners may, in cases where goods (“the imported goods”) are intended to be declared for a special Customs procedure, by regulations make provision for requirements in relation to the procedure to be met by reference to equivalent domestic goods.

2 Goods are “equivalent domestic goods” if they are domestic goods that are of the same, or of substantially the same, description as the imported goods.

3 Among other things, the regulations may—

a 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

b 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.

4 The provision that may be made by the regulations includes provision for authorising goods in accordance with the regulations before they may be used as equivalent domestic goods.

5 HMRC Commissioners may by regulations make provision as to cases in which goods are, or are not, to be regarded as equivalent domestic goods for the purposes of this paragraph.

6 This paragraph does not apply to a transit procedure.

Directions¶

^I76^I69124Any directions given by the Treasury or HMRC Commissioners under this Schedule may be amended or revoked.

SCHEDULE 3 ¶

Eligible developing countries

Section 10

PART 1 Introduction¶

^I2491For the purposes of section 10—

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

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

^I250PART 2 Least developed countries¶

Afghanistan
Angola
Bangladesh
Benin
Bhutan
Burkina Faso
Burundi
Cambodia
Congo (Democratic Republic)
Djibouti
East Timor
^F59...
Eritrea
Ethiopia
Gambia (The)
Guinea
Guinea-Bissau
Haiti
Kiribati
Laos
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mozambique
Myanmar
Nepal
Niger
Rwanda
Sao Tome and Principe
Senegal
Sierra Leone
Solomon Islands
Somalia
South Sudan
Sudan
Tanzania
Togo
Tuvalu
Uganda
^F215. . .
Yemen
Zambia

^I251PART 3 Other eligible developing countries¶

Algeria
^F70. . .
Bolivia
^F70. . .
Cape Verde
Congo
Cook Islands
^F70. . .
^F70. . .
^F70. . .
^F70. . .
^F70. . .
^F70. . .
^F61. . .
^F70. . .
India
Indonesia
^F70. . .
^F70. . .
^F70. . .
^F70. . .
Kyrgyzstan
Micronesia
^F70. . .
Mongolia
^F70. . .
^F61. . .
^F70. . .
Nigeria
Niue
^F70. . .
Pakistan
^F70. . .
Philippines
^F61. . .
^F72. . .
Sri Lanka
Syria
Tajikistan
^F61. . .
^F70. . .
^F70. . .
Uzbekistan
Vanuatu
^F72. . .
^F70. . .

PART 4 Power to amend Parts 2 and 3¶

^I2522

1 The Secretary of State may by regulations add countries or territories to or remove them from a list in Part 2 or 3 if the Secretary of State is satisfied that—

a 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;

b 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.

2 In determining whether a country or territory has become or ceased to be a least developed country or territory, the Secretary of State must have regard to its classification by the United Nations.

3 In determining whether a country or territory has become or ceased to be similarly situated to the other countries and territories listed in Part 3, the Secretary of State must have regard, among other things, to its classification by the World Bank.

4 The Secretary of State may by regulations amend a list in Part 2 or 3 to reflect a change in the name of a country or territory.

^C1SCHEDULE 4 ¶

Dumping of goods or foreign subsidies causing injury to UK industry

Section 13

PART 1 Key definitions¶

Meaning of “dumped”¶

^I2551

1 For the purposes of this Schedule, goods are “dumped” in the United Kingdom if—

a they are imported into the United Kingdom, and

b their export price is less than their normal value;

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

2 The “normal value” of goods means—

a 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

b 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).

3 Regulations may make provision for the purposes of this paragraph—

a about what constitutes or does not constitute—

i the “export price” of goods;

ii “the comparable price”;

iii “in the ordinary course of trade”;

iv “the exporting foreign country or territory”;

b about how any of those matters are to be determined;

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

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

Meaning of “the margin of dumping”¶

^I2562For the purposes of this Schedule, “the margin of dumping”, in relation to goods, means the amount which is the difference between—

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

b their normal value as determined in accordance with that paragraph.

Meaning of “the amount of the subsidy”¶

^I2584

1 For the purposes of this Schedule, “the amount of the subsidy”, in relation to goods, means the amount of the benefit conferred during a specified period by the countervailable subsidy as attributed to the goods in question.

2 Regulations may make provision—

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

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

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

3 Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

4 “Specified period” means such period as may be specified by regulations.

Meaning of “injury”¶

^I2595

1 For the purposes of this Schedule, “injury” to a UK industry in particular goods (see paragraph 6) means—

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

b material retardation of the establishment of the industry.

2 Regulations may make provision about—

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

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

3 Regulations may make provision about how it is to be determined for the purposes of this Schedule whether—

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

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

4 Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

Meaning of “UK industry”¶

^I2606

1 For the purposes of this Schedule, a “UK industry” in particular goods means—

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

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

2 Regulations may make provision for the purposes of sub-paragraph (1)—

a about what constitutes or does not constitute—

i a producer in the United Kingdom of like goods;

ii such a producer's output of like goods;

iii the total production in the United Kingdom of like goods;

iv a major proportion of that total production;

b about how any of those matters are to be determined.

Meaning of “like goods”¶

^I2617

1 For the purposes of this Schedule, “like goods”, in relation to goods, means—

a goods which are like those goods in all respects, or

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

2 Regulations may make provision about—

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

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

PART 2 Dumping and subsidisation investigations¶

Dumping and subsidisation investigations¶

^I2628

1 The TRA may investigate—

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

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

2 References in this Schedule to a “dumping investigation” are to an investigation under sub-paragraph (1).

3 The TRA may investigate—

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

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

4 References in this Schedule to a “subsidisation investigation” are to an investigation under sub-paragraph (3).

Initiation of a dumping or a subsidisation investigation¶

^I2639

1 The TRA may initiate a dumping or a subsidisation investigation in relation to goods only if—

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

i by or on behalf of a UK industry in the goods (“the applicant UK industry”), or

ii in exceptional circumstances, by the Secretary of State,

b it is satisfied that the application contains sufficient evidence that—

i the goods have been or are being dumped in the United Kingdom and the dumping has caused or is causing injury to a UK industry in those goods, or

ii as the case may be, 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,

c it is satisfied that it appears from that evidence that—

i the volume of dumped goods (whether actual or potential), and the injury, is more than negligible, and the margin of dumping in relation to those goods is more than minimal, or

ii as the case may be, the volume of subsidised goods (whether actual or potential), and the injury, is more than negligible, and the amount of the subsidy in relation to those goods is more than minimal, and

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

2 The market share requirement is met if—

a 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;

b 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.

3 Regulations may make provision about—

a 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);

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

c the information to be contained in such an application;

d the time limit for determining such an application;

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

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

g 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);

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

3A Where the TRA receives an application under sub-paragraph (1)(a)(i), the TRA must notify the Secretary of State of the application before the end of the second working day after the day on which it receives the application.

4 If any of the requirements of sub-paragraph (1)(a) to (d) in respect of a dumping or a subsidisation investigation (as the case may be) are not met, the TRA must reject the application and notify the applicant accordingly (unless it is the requirement in sub-paragraph (1)(a) that is not met because the application has been withdrawn).

5 If the requirements of sub-paragraph (1)(a) to (d) in respect of a dumping investigation are met, the TRA must notify the Secretary of State that it intends to initiate a dumping investigation and, after the relevant interval, must take the following steps in the order in which they are set out—

a accept the application,

b notify the governments of the relevant foreign countries or territories,

c initiate the investigation,

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

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

6 If the requirements of sub-paragraph (1)(a) to (d) in respect of a subsidisation investigation are met, the TRA must notify the Secretary of State that it intends to initiate a subsidisation investigation and, after the relevant interval, must take the following steps in the order in which they are set out—

a accept the application,

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

b ^F139... initiate the investigation,

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

d notify the Secretary of State and interested parties accordingly.

6A In sub-paragraphs (5) and (6), the “relevant interval” is the period of two working days beginning with the first working day after the day on which the TRA notifies the Secretary of State of its intention to initiate the investigation.

7 “Relevant foreign country or territory” means—

a 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;

b 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.

8 Notices under sub-paragraphs (5)(d) and (e) and (6)(c) and (d) must specify the date of the initiation of the investigation.

9 Nothing in this paragraph prevents the TRA initiating both a dumping investigation and a subsidisation investigation in relation to the same goods if the requirements of sub-paragraph (1)(a) to (d) are met in the case of each investigation.

10 In this paragraph, “working day” means any day other than a Saturday, a Sunday or a day that is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.

Conduct of a dumping or a subsidisation investigation¶

^I26410

1 Regulations may make provision about the conduct of a dumping or a subsidisation investigation.

2 Such regulations may, among other things, make provision about—

a the stages of an investigation;

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

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

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

e 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;

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

g the conduct of such visits;

h the consequences of otherwise impeding an investigation;

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

j the provision and conduct of oral hearings.

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

Provisional affirmative determinations and final affirmative or negative determinations¶

^I26511

1 In the case of a dumping investigation, an “affirmative determination” in relation to goods means a determination that—

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

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

2 In the case of a subsidisation investigation, an “affirmative determination” in relation to goods means a determination that—

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

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

3 At any stage during a dumping or a subsidisation investigation, the TRA may make an affirmative determination, based on the evidence then before it, in relation to goods which are the subject of the investigation (referred to in this Schedule as “a provisional affirmative determination”).

4 But the TRA may only make such a determination if it is satisfied that interested parties (see paragraph 32(3)) have been given an adequate opportunity to provide information to it regarding the investigation.

5 The TRA must make a final determination in relation to each of the goods which are the subject of a dumping or a subsidisation investigation (but see paragraph 12A for a requirement to give notice to the Secretary of State in certain cases).

6 A final determination under sub-paragraph (5) in relation to goods is—

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

b 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”).

7 The TRA may make different final determinations in relation to different goods which are the subject of the investigation.

8 The TRA must—

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

b notify the Secretary of State and interested parties accordingly.

Termination of a dumping or a subsidisation investigation¶

^I26612A 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))—

a 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),

^F144b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c 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

d 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.

Requirement to give notice to the Secretary of State in certain cases¶

12A

1 This paragraph applies where the TRA proposes to make a final negative determination.

2 The TRA must notify the Secretary of State of its proposed determination.

3 Where the Secretary of State has been notified in accordance with sub-paragraph (2), the Secretary of State may, within the relevant period (and subject to sub-paragraph (4)), request that the TRA reassess its proposed determination by reference to any matters specified in the request.

4 The Secretary of State may only make a request under sub-paragraph (3) where the Secretary of State considers that—

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

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

c exceptional circumstances make the request appropriate.

5 The TRA must comply with a request under sub-paragraph (3).

6 The TRA may not make its proposed determination until—

a the relevant period has ended, or

b 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.

7 For the purposes of this paragraph, the relevant period is the period of 21 days beginning with the day on which the TRA notifies the Secretary of State that it proposes to make the determination.

PART 3 Provisional remedy: requiring a guarantee¶

TRA's recommendations regarding requiring a guarantee¶

^I26814

1 A recommendation under paragraph 13(3) to require the giving of a guarantee in respect of goods must specify those goods and include—

a the TRA's recommendation regarding—

i the form of the guarantee,

ii how an estimated anti-dumping amount or an estimated countervailing amount applicable to the goods should be determined for the purpose of calculating the amount of the guarantee,

iii how the amount of the guarantee should be calculated, and

iv the period during which the requirement to give a guarantee should apply, and

b such other content as regulations may require.

2 The form of guarantee referred to in sub-paragraph (1)(a)(i) may be cash, a bond or a bank guarantee.

3 The recommendation referred to in sub-paragraph (1)(a)(ii) must be such that an estimated anti-dumping amount or an estimated countervailing amount does not exceed—

a 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

b 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).

4 Regulations may make provision for the purposes of sub-paragraph (3)(b) about how the amount which the TRA is satisfied would be adequate to remove the injury described in that provision is to be determined.

5 The period referred to in sub-paragraph (1)(a)(iv)—

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

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

i on the day after the date of publication of the notice under paragraph 15(5)(b), or

ii if later, on the day which is the day after the end of the period of 60 days beginning with the date of the initiation of the investigation.

Secretary of State's power to require a guarantee¶

^I26915

1 If the TRA makes a recommendation under paragraph 13(3), the Secretary of State must decide whether to accept or reject the recommendation.

2 The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it.

3 In considering that, the Secretary of State must have regard to the TRA’s advice on whether requiring a guarantee in accordance with the recommendation would meet the economic interest test (see paragraph 25).

3A Sub-paragraph (3B) applies if the recommendation is rejected.

3B If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that importers of relevant goods should be required to give a guarantee other than in accordance with the recommendation.

3C But the Secretary of State may make a decision under sub-paragraph (3B) only if a recommendation under paragraph 13(3) to the same effect as the decision (ignoring any restrictions in paragraph 13 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 14.

3D Where the Secretary of State makes a decision under sub-paragraph (3B), the Secretary of State—

a must publish notice of the decision,

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

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

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

4 If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (3B), the Secretary of State must—

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

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

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

5 If the recommendation is accepted, the Secretary of State must—

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

b 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

c notify interested parties accordingly.

6 The notice under sub-paragraph (5)(b) must—

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

b include such other content as regulations may require.

7 For the purposes of this Schedule, “the period of a provisional remedy” in respect of goods means the period during which the requirement to give a guarantee in respect of the goods applies.

8 The period of a provisional remedy in respect of goods ceases (if it has not already expired) when the dumping investigation or, as the case may be, the subsidisation investigation in relation to the goods terminates.

Extension of the period of a provisional remedy in a dumping investigation¶

^I27016

1 Regulations may make provision for, or in connection with, the extension by the Secretary of State, on the recommendation of the TRA, of the period of a provisional remedy which has been applied in respect of goods in the case of a dumping investigation.

2 Any such extension must not result in the period of the provisional remedy being a period of more than 9 months beginning with the date when the requirement to give a guarantee in respect of goods first applied.

3 The regulations must require that if the period of a provisional remedy is extended, the Secretary of State—

a 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

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

PART 4 Definitive remedies: anti-dumping amount or countervailing amount¶

TRA's recommendations about an anti-dumping amount or a countervailing amount¶

^I27218

1 This paragraph applies to a recommendation by the TRA under paragraph 17(3) or (4) in relation to goods.

2 The specified period referred to in paragraph 17(3)(a) or (4)(a)—

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

i the dumping of the goods which has caused or is causing injury to a UK industry in the goods, or

ii the importation of the subsidised goods which has caused or is causing injury to a UK industry in the goods, and

b 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.

3 In the case of a recommendation of such a prior date made by virtue of paragraph 19, the reference in sub-paragraph (2)(a) to a period of 5 years is to be read as a reference to a period of 5 years plus the relevant period (within the meaning of paragraph 19).

4 See also paragraph 21 regarding the possibility, following a review, of extensions or variations to the period for which an anti-dumping amount or a countervailing amount applies to goods.

5 The recommendation referred to in paragraph 17(3)(b) or (4)(b) as to how an anti-dumping amount or a countervailing amount applicable to goods should be determined may be by reference to either or both of the following—

a the value of the goods, and

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

6 But that recommendation must be such that an anti-dumping amount or a countervailing amount applicable to goods does not exceed—

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

7 Regulations may make provision for the purposes of sub-paragraph (6)(b) about how the amount which the TRA is satisfied would be adequate to remove the injury described in that provision is to be determined.

8 A recommendation under paragraph 17(3) or (4) must include such other content as regulations may require.

9 This paragraph has effect in relation to an option given by the TRA under paragraph 17(8A) as it has effect in relation to a recommendation by the TRA under paragraph 17(3) or (4).

^I27319

1 Regulations may make provision authorising the TRA, in specified circumstances, to recommend under paragraph 17(3) or (4) that the specified period for which an anti-dumping amount or a countervailing amount should apply to goods begins on a date (“the relevant date”) before the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

2 Such a recommendation may only be made in relation to goods in respect of which a requirement to give a guarantee under paragraph 15 is applied (“the provisional remedy”).

3 “The relevant date” must be—

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

i a date during the period of 90 days before the beginning of the period of the provisional remedy provided it is not a date before the date of publication of that notice, or

ii a date during the period of the provisional remedy, or

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

4 Regulations may provide that, in the case of a recommendation made by virtue of sub-paragraph (1), the recommendation as to how an anti-dumping amount or a countervailing amount should be determined must be such that an anti-dumping amount or a countervailing amount applicable for all or part of the relevant period must not exceed a particular amount.

5 “The relevant period” is the period—

a beginning with the relevant date, and

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

6 Regulations under this paragraph may make any provision in relation to an option given by the TRA under paragraph 17(8A) that they may make in relation to a recommendation by the TRA under paragraph 17(3) or (4).

Secretary of State's powers in relation to a recommendation¶

^I27420

1 If the TRA makes a recommendation under paragraph 17(3) or (4), the Secretary of State must

a decide whether to accept or reject the recommendation , or

b 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.

1A Where the Secretary of State accepts a recommendation which contains options given in reliance on paragraph 17(8A), the Secretary of State must decide which of those options to adopt.

2 The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it.

3 In considering that, the Secretary of State must have regard to the TRA’s advice on whether the application of an anti-dumping amount or a countervailing amount to goods in accordance with the recommendation, or in accordance with each option, as the case may be, would meet the economic interest test (see paragraph 25).

4 If the recommendation is rejected and the Secretary of State does not make a decision under paragraph 20A(2), the Secretary of State must—

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

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

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

5 If the recommendation is accepted, the Secretary of State—

a 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,

b must notify interested parties accordingly, and

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

5A The Secretary of State may only make a request under sub-paragraph (1)(b) where the Secretary of State considers that—

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

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

c exceptional circumstances make the request appropriate.

5B Before making a request under sub-paragraph (1)(b), the Secretary of State must consult the TRA.

5C Where the Secretary of State makes a request under sub-paragraph (1)(b), the TRA must—

a comply with the request, and

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

6 See paragraphs 21 and 22 for variation or revocation of the application of an anti-dumping amount or a countervailing amount.

Secretary of State’s power to apply an alternative remedy¶

20A

1 This paragraph applies where the Secretary of State rejects a recommendation under paragraph 20.

2 If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide to apply an anti-dumping amount or a countervailing amount in relation to relevant goods or descriptions of relevant goods to which the TRA’s recommendation related, other than in accordance with the recommendation.

3 But the Secretary of State may make a decision under sub-paragraph (2) only if a recommendation under paragraph 17(3) or (4) to the same effect as the decision (ignoring any restrictions in paragraph 17 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 18.

4 Where the Secretary of State makes a decision under sub-paragraph (2), the Secretary of State—

a must publish notice of the decision,

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

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

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

Reviews of continuing application of an anti-dumping amount or a countervailing amount¶

^I27521

1 Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of an anti-dumping amount or a countervailing amount to goods.

2 References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1).

3 Regulations under sub-paragraph (1) may, among other things, provide for a review to consider—

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

i in the case of an anti-dumping amount, the dumping of the goods which has caused or is causing injury to a UK industry in the goods, or

ii in the case of a countervailing amount, the importation of the subsidised goods which has caused or is causing injury to a UK industry in the goods;

b 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;

c 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;

d 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;

e 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;

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

4 Regulations under sub-paragraph (1) may, among other things, make—

a provision for the TRA to investigate certain matters;

b 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;

c 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;

ca 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;

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

d other provision about the conduct of a review.

e 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—

i the application of the amount to be treated as having expired at the end of the specified period (see paragraph 17(3) and (4)) set out in the public notice under section 13 relating to the amount;

ii where the application of the amount was not suspended in connection with a review, a person to be entitled to a repayment of the amount that they paid after applying for the review;

iii where the application of the amount was suspended in connection with a review, a person to be liable for the amount that they would have been liable to pay if the review had not taken place.

5 Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (4)(d) in relation to a review as it applies to regulations under paragraph 10(1) in relation to an investigation.

6 Regulations may make provision for or in connection with—

a 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, ^F152...

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

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

c 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.

7 Where, by virtue of provision made under sub-paragraph (6), the Secretary of State decides that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, the Secretary of State—

a must publish notice of the decision,

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

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

8 The variation of the application of an anti-dumping amount or a countervailing amount to goods which the TRA may recommend to the Secretary of State , or which the Secretary of State may decide to make other than in accordance with a recommendation, by virtue of regulations under sub-paragraph (6) may, among other things, include—

a 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);

b 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));

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

9 Regulations under sub-paragraph (6) may provide that the Secretary of State may decide, whether or not in response to a recommendation of the TRA, that the application of an anti-dumping amount or a countervailing amount as varied should be applicable to goods from a date (“the relevant date”) before the date of publication of the public notice under section 13 giving effect to the decision.

10 Such a decision may only be made if—

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

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

Variation or revocation following an international dispute decision¶

^I32122

1 Regulations may make provision for or in connection with—

a 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

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

2 The regulations may, among other things—

a 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;

b make provision about the conduct of such an investigation;

c 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.

d 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;

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

3 Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (2)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

4 Where, by virtue of provision made under the regulations, the Secretary of State decides that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, the Secretary of State—

a must publish notice of the decision,

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

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

5 The variation of the application of an anti-dumping amount or a countervailing amount to goods which the regulations may provide for may, among other things, include any of the variations mentioned in paragraph 21(8).

6 An “international dispute decision” means—

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

b 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.

Revocation in the public interest¶

22A

1 The Secretary of State may decide to revoke the application of an anti-dumping amount or a countervailing amount to goods in the absence of a recommendation from the TRA where the Secretary of State considers that it is in the public interest to do so.

2 Before making a decision under sub-paragraph (1) the Secretary of State must consult such persons as the Secretary of State considers appropriate.

3 Where the Secretary of State makes a decision under sub-paragraph (1), the Secretary of State—

a must publish notice of the decision,

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

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

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

Power to request assistance etc¶

22B

1 The Secretary of State may request that the TRA give advice, information or other support to the Secretary of State for the purpose of allowing the Secretary of State to decide whether to make a decision under any of the following—

a paragraph 15(3B) (decision to require a guarantee other than in accordance with a recommendation);

b paragraph 20A(2) (decision to apply a final remedy other than in accordance with a recommendation);

c paragraph 22A(1) (decision to revoke a final remedy in the absence of a recommendation).

2 The Secretary of State may include in a request under sub-paragraph (1) a requirement that the TRA investigate and provide a report on any matter specified in the request.

3 Before making a request under sub-paragraph (1), the Secretary of State must consult the TRA.

4 The TRA must comply with a request under sub-paragraph (1).

PART 5 Undertakings¶

Acceptance of undertakings¶

^I27623

1 Where the TRA determines to recommend to the Secretary of State under paragraph 17(3) or (4) that an anti-dumping amount or a countervailing amount should be applicable to goods, the TRA may also recommend to the Secretary of State the acceptance of an undertaking in respect of the goods.

2 In this Part, an “undertaking” means—

a in the case of the dumping of goods, an undertaking offered by an overseas exporter of the goods—

i to revise the overseas exporter's prices for export to the United Kingdom, or

ii to cease exports to the United Kingdom at prices which cause the goods to be dumped;

b in the case of subsidised goods—

i an undertaking offered by an overseas exporter of the goods to revise the overseas exporter's prices for export to the United Kingdom, or

ii an undertaking offered by a relevant foreign government to eliminate or limit the importation into the United Kingdom of the subsidised goods or to take other measures concerning its effects.

3 “A relevant foreign government” means the government of a foreign country or territory—

a which granted one or more of the countervailable subsidies in question, or

b within whose territory is located a foreign authority which granted one or more of those subsidies.

4 Regulations may make provision about—

a recommendations by the TRA under sub-paragraph (1);

b the acceptance of undertakings by the Secretary of State on such a recommendation.

5 The regulations must secure that the TRA may request an undertaking in respect of goods only—

a at a time after it has made a provisional affirmative determination in relation to the goods, and

b if such other requirements as the regulations may specify are met.

6 The regulations must secure that the TRA may recommend the acceptance of an undertaking in respect of goods to the Secretary of State only if it is satisfied that—

a the undertaking is sufficient to eliminate the injurious effect of—

i the dumping of the goods to a UK industry in those goods, or

ii the importation of the subsidised goods to a UK industry in those goods,

b acceptance of the undertaking meets the economic interest test (see paragraph 25), and

c it is appropriate to accept the undertaking.

7 The regulations may make provision for the purposes of sub-paragraph (6)(c) about the circumstances where it is or is not appropriate to accept an undertaking.

8 Those circumstances may include that the terms and conditions of an undertaking include provision for the provision of information to enable the monitoring of compliance with the undertaking.

9 The regulations must require that if the Secretary of State accepts an undertaking, the Secretary of State—

a publishes a notice to that effect, and

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

Reviews of undertakings etc¶

^I27724

1 Regulations may make provision for or in connection with—

a monitoring compliance with an undertaking;

b investigations by the TRA of breach of an undertaking;

c reviews by the TRA of the continuing application of an undertaking;

d the circumstances in which an undertaking ceases to apply;

e the acceptance of a new undertaking in place of an existing undertaking.

2 Regulations under sub-paragraph (1)(c) may, among other things, provide for a review to consider—

a whether the continuing application of the undertaking is sufficient to eliminate the injurious effect of—

i the dumping of the goods to a UK industry in the goods, or

ii the importation of the subsidised goods to a UK industry in the goods;

b whether the continuing application of the undertaking is appropriate.

3 Paragraph 10(2) applies to regulations under sub-paragraph (1)(b) or (c) in relation to an investigation or review as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

4 The reference in sub-paragraph (1)(e) to the acceptance of a new undertaking is to the acceptance of an undertaking in respect of goods by the Secretary of State, on the recommendation of the TRA.

5 Sub-paragraphs (4) and (6) to (9) of paragraph 23 apply to regulations under sub-paragraph (1)(e) in relation to the acceptance of new undertakings by virtue of those regulations as they apply to the acceptance of undertakings by virtue of regulations under paragraph 23(4).

6 References in sub-paragraph (1) to an “undertaking” (other than the reference in sub-paragraph (1)(e) to a “new undertaking”) are to an undertaking accepted by the Secretary of State by virtue of regulations under paragraph 23(4) or sub-paragraph (1)(e).

PART 6 Supplementary¶

The economic interest test¶

^I27825

1 This paragraph applies if the TRA or the Secretary of State is considering, for the purposes of this Schedule, whether the TRA or the Secretary of State is satisfied that the application of an anti-dumping remedy or anti-subsidy remedy meets or does not meet the economic interest test.

2 The economic interest test is met in relation to the application of an anti-dumping remedy or anti-subsidy remedy if the application of the remedy is in the economic interest of the United Kingdom.

3 That test is presumed to be met unless the TRA or, as the case may be, the Secretary of State is satisfied that the application of the remedy is not in the economic interest of the United Kingdom.

4 When considering whether the application of an anti-dumping remedy or anti-subsidy remedy is not in the economic interest of the United Kingdom, the TRA or the Secretary of State must—

a take account of the following so far as relevant—

i the injury caused by the dumping of the goods, or the importation of the subsidised goods, to a UK industry in the goods and the benefits to that UK industry in removing that injury,

ii the economic significance of affected industries and consumers in the United Kingdom,

iii the likely impact on affected industries and consumers in the United Kingdom,

iv the likely impact on particular geographic areas, or particular groups, in the United Kingdom, and

v the likely consequences for the competitive environment, and for the structure of markets for goods, in the United Kingdom, and

b take account of such other matters as the TRA or, as the case may be, the Secretary of State considers relevant.

5 In this paragraph—

a references to the application of an anti-dumping remedy are to—

i requiring the giving of a guarantee under paragraph 15,

ii applying an anti-dumping amount to goods, or

iii accepting an undertaking under provision made by or under Part 5;

b references to the application of an anti-subsidy remedy are to—

i requiring the giving of a guarantee under paragraph 15,

ii applying a countervailing amount to goods, or

iii accepting an undertaking under provision made by or under Part 5;

c “affected industries and consumers” means industries and consumers that would be affected if the anti-dumping remedy or anti-subsidy remedy were, or were not, to be applied;

d “industries” includes—

i the UK industry referred to in sub-paragraph (4)(a)(i) and other producers of goods,

ii suppliers of goods or services, and

iii importers, distributors and retailers of goods;

e “consumers” includes users of goods or services.

Suspension of anti-dumping or anti-subsidy remedies¶

^I27926

1 Regulations may make provision for or in connection with—

a the TRA recommending to the Secretary of State that the application of an anti-dumping remedy or anti-subsidy remedy should be suspended, and

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

2 The regulations must secure that the TRA may make such a recommendation to the Secretary of State only if the TRA is satisfied that market conditions have temporarily changed such that the injury caused to a UK industry in the goods would be unlikely to recur as a result of the suspension.

3 Regulations may make provision for the purposes of sub-paragraph (2) about what constitutes or does not constitute “market conditions” or a temporary change in such conditions.

4 Regulations under sub-paragraph (1) may, among other things, make—

a provision for the TRA to investigate certain matters;

b provision about the conduct of such an investigation;

c provision about the period for which a suspension may have effect;

d provision about whether that period counts towards the period for which the suspended remedy applies.

e 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;

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

5 Paragraph 10(2) applies to regulations under sub-paragraph (4)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

6 Where, by virtue of provision made under sub-paragraph (1), the Secretary of State decides that the application of an anti-dumping remedy or anti-subsidy remedy should be suspended, the Secretary of State—

a must publish notice of the decision,

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

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

7 References in this paragraph to the application of an anti-dumping remedy or anti-subsidy remedy have the same meaning as in paragraph 25.

Not subject to both application of an anti-dumping amount and a countervailing amount¶

^I28027

1 An anti-dumping amount is not applicable to goods if a countervailing amount is already applicable to the goods (and vice versa) for the purpose of dealing with the same situation arising from the dumping of goods or export subsidisation.

2 Regulations may make provision about what constitutes or does not constitute “export subsidisation” for those purposes.

Investigations regarding repayments and discharge of a guarantee¶

^I28128

1 Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether—

a a repayment of an anti-dumping amount or a countervailing amount, or interest paid in respect of any such amounts, should be made under regulations made under paragraph 10 of Schedule 6;

b the whole or a part of a guarantee given under paragraph 15 should be discharged under regulations made under paragraph 6 of Schedule 6.

2 The regulations may make provision about the conduct of any such investigation.

3 Paragraph 10(2) applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

Registration¶

^I28229

1 The Secretary of State may publish a notice of goods—

a which are the subject of an investigation or other proceedings under provision made by or under this Schedule, and

b to which an anti-dumping amount or a countervailing amount may be applied or the existing application of an anti-dumping amount or a countervailing amount to which may be varied.

2 HMRC must register goods in respect of which such a notice is published.

3 Regulations may make provision for, or in connection with, the registration by HMRC of goods—

a to which an anti-dumping amount or a countervailing amount may be applied, or

b the existing application of an anti-dumping amount or a countervailing amount to which may be varied.

Reconsideration, reviews and appeals¶

^I31930Regulations may make provision for or in connection with—

a the reconsideration by the TRA of decisions made by the TRA under provision made by or under this Schedule, and

b the review or appeal of decisions made by the TRA or the Secretary of State under provision made by or under this Schedule.

Notices¶

^I28331

1 Where a notice is required to be published or given by a provision made by or under this Schedule, regulations may make provision about—

a the form of the notice;

b its content;

c the manner of publication;

d the means by which it is given;

e the time or date on which it is published or given or is to be treated as published or given.

2 Such regulations may, among other things, provide—

a for some of the content of the notice to be contained in a separate report to which the notice refers, and

b for that report to be published or for it to be given, or otherwise made available to, the persons to whom the notice is required to be given.

3 The provision made by regulations under this paragraph about the content of a notice is in addition to any such provision made by or under any other provision of this Schedule.

4 Sub-paragraph (1)(c) does not apply to a public notice under provision made under paragraph 21(4)(c) or 22(2)(c) (see section 37(5)).

Interpretation¶

^I28432

1 In this Schedule—

“anti-dumping amount” has the meaning given by paragraph 17(3);
“the amount of the subsidy”, in relation to goods, has the meaning given by paragraph 4;
“countervailable subsidy” has the meaning given by paragraph 3(2);
“countervailing amount” has the meaning given by paragraph 17(4);
“dumped” and “dumping” have the meaning given by paragraph 1(1);
“dumping investigation” has the meaning given by paragraph 8(2);
“final affirmative determination”, in relation to goods, has the meaning given by paragraph 11(6)(a);
“final negative determination”, in relation to goods, has the meaning given by paragraph 11(6)(b);
“foreign authority” has the meaning given by paragraph 3(4);
“foreign country or territory” means a country or territory outside the United Kingdom;
“importer” of goods means a person liable to pay import duty in respect of the goods;
“injury” to a UK industry in particular goods has the meaning given by paragraph 5;
“interested parties” has the meaning given by sub-paragraph (3);
“like goods”, in relation to goods, has the meaning given by paragraph 7;
“the margin of dumping”, in relation to goods, has the meaning given by paragraph 2;
“overseas exporter” means a person outside the United Kingdom that exports goods to the United Kingdom;
“the period of a provisional remedy”, in respect of goods, has the meaning given by paragraph 15(7);
“provisional affirmative determination”, in relation to goods, has the meaning given by paragraph 11(3);
“regulations” means regulations made by the Secretary of State;
“subsidisation investigation” has the meaning given by paragraph 8(4);
“subsidised” and “subsidisation” have the meaning given by paragraph 3(1);
“subsidy” has the meaning given by paragraph 3(3);
“UK industry”, in particular goods, has the meaning given by paragraph 6;
“the WTO Agreement” means the agreement establishing the WTO signed at Marrakesh on 15 April 1994.

2 References in this Schedule to the economic interest test are to be construed in accordance with paragraph 25.

3 References in a provision of this Schedule to “interested parties” means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.

SCHEDULE 5 ¶

Increase in imports causing serious injury to UK producers

Section 13

PART 1 Key definitions¶

Meaning of importation in “increased quantities”¶

^I2851

1 For the purposes of this Schedule, goods are imported into the United Kingdom in “increased quantities” if—

a the volume of imports of the goods increases, whether in absolute terms or relative to the total production in the United Kingdom of like goods and directly competitive goods, and

b that increase is significant.

2 Regulations may make provision for the purposes of sub-paragraph (1)—

a about how it is to be determined whether or not there has been an increase in the volume of imports;

b about how the amount of the increase is to be determined;

c about what constitutes or does not constitute a “significant” increase, including provision for an increase not to constitute a “significant” increase if it was foreseeable.

3 “The total production in the United Kingdom of like goods and directly competitive goods” has the same meaning as in paragraph 3.

4 See paragraphs 4 and 5 for the meaning of “like goods” and “directly competitive goods”.

Meaning of “serious injury”¶

^I2862

1 For the purposes of this Schedule, “serious injury” to UK producers of particular goods (see paragraph 3) means—

a a significant overall impairment to their position, or

b the threat of such impairment.

2 Regulations may make provision about what constitutes or does not constitute significant overall impairment to the position of UK producers, or the threat of such impairment, for the purposes of this Schedule.

3 Regulations may make provision about how it is to be determined for the purposes of this Schedule whether the importation of goods into the United Kingdom in increased quantities has caused or is causing serious injury to UK producers of those goods.

4 Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

Meaning of “UK producers”¶

^I2873

1 For the purposes of this Schedule, “UK producers” of particular goods means—

a all the producers in the United Kingdom of like goods and all the producers in the United Kingdom of directly competitive goods, or

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

2 Regulations may make provision for the purposes of sub-paragraph (1)—

a about what constitutes or does not constitute—

i a producer in the United Kingdom of like goods or directly competitive goods;

ii such a producer's output of like goods or directly competitive goods;

iii the total production in the United Kingdom of like goods and directly competitive goods;

iv a major proportion of that total production;

b about how any of those matters are to be determined.

3 See paragraphs 4 and 5 for the meaning of “like goods” and “directly competitive goods”.

Meaning of “like goods”¶

^I2884

1 For the purposes of this Schedule, “like goods”, in relation to goods, means—

a goods which are like those goods in all respects, and

b goods which, although not alike in all respects, have characteristics closely resembling those of the goods in question.

2 Regulations may make provision about—

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

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

Meaning of “directly competitive goods”¶

^I2895Regulations may make provision about—

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

b how “directly competitive goods” is to be determined for those purposes.

PART 2 Safeguarding investigations¶

Safeguarding investigation¶

^I2906

1 The TRA may investigate—

a whether goods have been or are being imported into the United Kingdom in increased quantities, and

b whether the importation of the goods in increased quantities has caused or is causing serious injury to UK producers of those goods.

2 References in this Schedule to a “safeguarding investigation” are to an investigation under sub-paragraph (1).

Initiation of a safeguarding investigation¶

^I2917

1 The TRA may initiate a safeguarding investigation in relation to goods only if—

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

i by or on behalf of UK producers of the goods (“the applicant UK producers”), or

ii by the Secretary of State,

b it is satisfied that the application contains sufficient evidence that—

i the goods have been or are being imported into the United Kingdom in increased quantities, and

ii the importation of the goods in increased quantities has caused or is causing serious injury to UK producers of those goods,

c the market share requirement is met or the TRA waives the requirement in relation to the application, and

d the application is accompanied by a preliminary adjustment plan or the TRA waives the requirement for the application to be accompanied by such a plan.

2 The market share requirement is met if—

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

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

3 A preliminary adjustment plan is—

a in the case of an application under sub-paragraph (1)(a)(i), a plan setting out how the applicant UK producers think they might be able to adjust to the importation of the goods in increased quantities;

b in the case of an application under sub-paragraph (1)(a)(ii), a plan setting out how UK producers of the goods might be able to adjust to the importation of the goods in increased quantities.

4 Regulations may make provision about—

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

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

c the information to be contained in such an application;

d the time limit for determining such an application;

e the form and content of a preliminary adjustment plan;

f what constitutes or does not constitute “the market for like goods and directly competitive goods for consumption in the United Kingdom” and UK producers' “share” of that market for the purposes of sub-paragraphs (1)(c) and (2);

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

4A Where the TRA receives an application under sub-paragraph (1)(a)(i), the TRA must notify the Secretary of State of the application before the end of the second working day after the day on which it receives the application

5 If any of the requirements of sub-paragraph (1)(a) to (d) in respect of a safeguarding investigation are not met, the TRA must reject the application and notify the applicant accordingly (unless it is the requirement in sub-paragraph (1)(a) that is not met because the application has been withdrawn).

6 If the requirements of sub-paragraph (1)(a) to (d) in respect of a safeguarding investigation are met, the TRA must notify the Secretary of State that it intends to initiate a safeguarding investigation and, after the relevant interval, must take the following steps in the order in which they are set out—

a accept the application and initiate the investigation,

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

c notify the Secretary of State and interested parties (see paragraph 31(3)) accordingly.

6A In sub-paragraph (6), the “relevant interval” is the period of two working days beginning with the first working day after the day on which the TRA notifies the Secretary of State of its intention to initiate the safeguarding investigation.

7 Notices under sub-paragraph (6)(b) and (c) must specify the date of the initiation of the investigation.

8 In this paragraph, “working day” means any day other than a Saturday, a Sunday or a day that is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.

Conduct of a safeguarding investigation¶

^I2928

1 Regulations may make provision about the conduct of a safeguarding investigation.

2 Paragraph 10(2) of Schedule 4 applies to regulations under sub-paragraph (1) in relation to a safeguarding investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

Provisional affirmative determinations and final affirmative or negative determinations¶

^I2939

1 In the case of a safeguarding investigation, an “affirmative determination” in relation to goods means a determination that—

a the goods have been or are being imported into the United Kingdom in increased quantities, and

b the importation of the goods in increased quantities has caused or is causing serious injury to UK producers of those goods.

2 At any stage during a safeguarding investigation, the TRA may make an affirmative determination, based on the evidence then before it, in relation to goods which are the subject of the investigation (referred to in this Schedule as “a provisional affirmative determination”).

3 But the TRA may only make such a determination if it is satisfied that interested parties (see paragraph 31(3)) have been given an adequate opportunity to provide information to it regarding the investigation.

4 The TRA must make a final determination in relation to each of the goods which are the subject of a safeguarding investigation.

5 A final determination under sub-paragraph (4) in relation to goods is—

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

b 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”) (but see paragraph 10A for a requirement to give notice to the Secretary of State in certain cases).

6 The TRA may make different final determinations in relation to different goods which are the subject of the investigation.

7 The TRA must—

a publish notice of its final negative determination or final negative determinations under sub-paragraph (4), and

b notify the Secretary of State and interested parties accordingly.

Termination of a safeguarding investigation¶

^I29410A safeguarding investigation in relation to goods terminates (if it has not already terminated by virtue of provision made under paragraph 8(1))—

a 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 9(7)(a),

b in a case where the TRA makes a final affirmative determination in relation to the goods and determines that there is not a recommendation which it could make under paragraph 16(3) in relation to them, when notice of that determination is published under paragraph 16(11)(b) (and see paragraph 10A for a requirement to give notice to the Secretary of State before making the determination),

c in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 16(3) in relation to them which the Secretary of State rejects, when the notice of rejection is published under paragraph 19(3)(a) or 20(3)(a) or the Secretary of State publishes notice of a decision under paragraph 19(2C) or 20(2C), or

d in a case where the TRA makes a final affirmative determination in relation to the goods and makes a recommendation under paragraph 16(3) 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.

Requirement to give notice to the Secretary of State in certain cases¶

10A

1 This paragraph applies where the TRA—

a proposes to make a final negative determination, or

b proposes to make a final affirmative determination in relation to goods and to determine that there is not a recommendation which it could make under paragraph 16(3) in relation to them.

2 The TRA must notify the Secretary of State of its proposed determination.

4 The Secretary of State may only make a request under sub-paragraph (3) where the Secretary of State considers that—

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

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

c exceptional circumstances make the request appropriate.

5 The TRA must comply with a request under sub-paragraph (3).

6 The TRA may not make its proposed determination until—

a the relevant period has ended, or

b 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.

7 For the purposes of this paragraph, the relevant period is the period of 21 days beginning with the day on which the TRA notifies the Secretary of State that it proposes to make the determination.

PART 3 Provisional remedies: provisional safeguarding amount & provisional tariff rate quotas¶

TRA's recommendations about a provisional safeguarding amount¶

^I29612

1 This paragraph applies to a recommendation by the TRA under paragraph 11(3)(a) in relation to goods.

2 The specified period referred to in paragraph 11(3)(a)—

a must not exceed 200 days, and

b 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.

3 A recommendation under paragraph 11(3)(a) as to how a provisional safeguarding amount applicable to goods should be determined (see paragraph 11(4)) may be by reference to either or both of the following—

a the value of the goods, and

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

4 But that recommendation must be such that a provisional safeguarding amount applicable to goods does not exceed the amount which the TRA is satisfied is necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods.

5 Regulations may make provision for the purposes of sub-paragraph (4) about how the amount which the TRA is satisfied is necessary to prevent the serious injury described in that provision is to be determined.

6 A recommendation under paragraph 11(3)(a) must include such other content as regulations may require.

TRA's recommendations regarding provisional tariff rate quotas¶

^I29713

1 This paragraph applies to a recommendation by the TRA under paragraph 11(3)(b) in relation to goods.

2 The specified period referred to in paragraph 11(3)(b)—

a must not exceed 200 days, and

b 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.

3 The recommendation must (in addition to the specified period) include—

a the TRA's recommendation regarding—

i the amount of the quota,

ii how the quota should be allocated, and

iii the rates of import duty that should be applied to goods subject to the quota, and

b such other content as regulations may require.

4 The TRA must consult the Secretary of State before making a recommendation regarding the allocation of the quota.

5 The things recommended by the TRA by virtue of sub-paragraph (3)(a) must be such as the TRA is satisfied are necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods.

6 Regulations may make provision for the purposes of sub-paragraph (5) about how the things which the TRA is satisfied are necessary to prevent the serious injury described in that provision are to be determined.

Secretary of State's power to apply a provisional safeguarding amount¶

^I29814

1 If the TRA makes a recommendation under paragraph 11(3)(a), the Secretary of State must decide whether to accept or reject the recommendation.

2 The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it.

2A In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a provisional safeguard amount to relevant goods in accordance with the recommendation would meet the economic interest test (see paragraph 23).

2B Sub-paragraph (2C) applies if the recommendation is rejected.

2C If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

a a provisional safeguarding amount should be applied to all the relevant goods, or to specified relevant goods, other than in accordance with the recommendation, or

b all the relevant goods, or specified relevant goods, should be subject to a provisional tariff rate quota for a specified period.

2D But the Secretary of State may make a decision under sub-paragraph (2C) only if a recommendation under paragraph 11(3) to the same effect as the decision (ignoring any restrictions in paragraph 11 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 12 or 13, as the case may be.

2E Where the Secretary of State makes a decision under sub-paragraph (2C), the Secretary of State—

a must publish notice of the decision,

b must notify interested parties (see paragraph 31(3)) accordingly,

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

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

3 If the recommendation is rejected and the Secretary of State does not make a decision under sub-paragraph (2C), the Secretary of State must—

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

b notify interested parties (see paragraph 31(3)) accordingly, and

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

4 If the recommendation is accepted, the Secretary of State—

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

b must notify interested parties accordingly, and

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

5 The period for which a provisional safeguarding amount applies to goods ceases (if it has not already expired) when the safeguarding investigation in relation to the goods terminates.

Secretary of State's power to subject goods to a provisional tariff rate quota¶

^I29915

1 If the TRA makes a recommendation under paragraph 11(3)(b), the Secretary of State must decide whether to accept or reject the recommendation.

2 The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it

2A In considering that, the Secretary of State must have regard to the TRA’s advice on whether applying a provisional tariff rate quota to relevant goods in accordance with the recommendation would meet the economic interest test (see paragraph 23).

2B Sub-paragraph (2C) applies if the recommendation is rejected.

2C If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that—

a all the relevant goods, or specified relevant goods, should be subject to a provisional tariff rate quota, other than in accordance with the recommendation, or

b a provisional safeguarding amount should be applied for a specified period to all the relevant goods or, to specified relevant goods.