top of page

UK: TCTA - Taxation (Cross-border Trade) Act 2018

(P) The UK Public General Act from which all UK customs laws radiate. We summarize it and explain the key provisions. Last updated: 21 Jan 2022


Public General Acts form the largest category of legislation, in principle affecting the public general law applying to everyone across the entire United Kingdom (or at least to one or more of its constituent countries of England, Northern Ireland, Scotland, or Wales). The TCTA is such act.


What does the Act do?

An 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.


Structure

Introductory Text


PART 1 Import duty

PART 2 Export duty

PART 3 Value added tax

PART 4 Excise duties

PART 5 Other provision connected with withdrawal from EU

PART 6 Final provisions


SCHEDULES


SCHEDULE 1 Customs declarations

SCHEDULE 2 Special Customs procedures

  • PART 1 Entitlement to declare goods for special customs procedures

  • PART 2 Storage procedure

  • PART 3 Transit procedure

  • PART 4 Inward processing procedure

  • PART 5 Authorised use procedure

  • PART 6 Temporary admission procedure

  • PART 7 Supplementary provisions

SCHEDULE 3 Eligible developing countries

SCHEDULE 4 Dumping of goods or foreign subsidies causing injury to UK industry

SCHEDULE 5 Increase in imports causing serious injury to UK producers

SCHEDULE 6 Import duty: notification of liability, payment etc

SCHEDULE 7 Import duty: consequential amendments

SCHEDULE 8 VAT amendments connected with withdrawal from EU

SCHEDULE 9 Excise duty amendments connected with withdrawal from EU


Client questions answered


What are Domestic Goods under the Act?

What are the rules for Customs Agents?



Download the Act

Taxation (Cross-border Trade) Act 2018
.pdf
Download PDF • 7.12MB

Notices Made Under the Act

Notices made under the Taxation (Cross-border Trade) Act 2018 that have the force of law. Last updated: 15 Jan 2022


15 Jan 2022

The-Taxation-Cross-border-Trade-Act-2018-Jan2022-Updated
.pdf
Download PDF • 290KB

1. CHIEF / CDS

  • For electronic declarations into the Customs Declaration Service (CDS) specific data requirements and completion guidance relating to individual procedures are set out in the UK Trade Tariff: Volume 3 for CDS.

  • For electronic declarations into the Customs Handling of Import and Export Freight (CHIEF) system-specific data requirements and completion guidance relating to individual procedures are set out in UK Trade Tariff: Volume 3 for CHIEF.

2. Electronic declaration for travellers

Where an electronic declaration is made by a qualifying traveller in respect of non-commercial goods or personal gifts in accompanied baggage, detailed information must be provided to HMRC, see the notice.


3. Conditions for customs declarations by mail

The Customs declaration for goods imported into Great Britain by the Universal Service Provider under the rules of the Universal Postal Convention is set in the table below.

This requirement only applies if all the following conditions are met:


a) the goods have a value that does not exceed £900

b) no application for repayment or remission is made in relation to the goods

c) the goods are not the subject of a restriction on imports imposed under any enactment

d) the goods are moved in accordance with the UP Convention

e) the declaration is submitted into the UPU CDS system operated by the Royal Mail Group


See Notice.


4 & 5. Exceptional cases when a customs declaration can be made in writing + process to follow

A customs declaration may be made in writing in the cases outlined in the Notice. (i) A declaration may be made in writing by the presentation of the appropriate non-electronic, written form to an HMRC officer at a customs office.  (ii) Where a declaration in paper form is made because of a temporary failure of HMRC computerised system or an economic operator’s computerised system, the form must be submitted by e-mail to nchlap@hmrc.gov.uk  


6. Provisions for bulk imports for declarations of (non-excise/non-restricted) goods not exceeding £135 using CPC code 4000003


7. A Customs declaration made using the simple Merchandise in Baggage Online Declaration Service (MODS) must contain information as per the notice.


8. Special procedures in Customs Declarations

A customs declaration must contain all the information needed for the customs procedure for which the goods are declared.  Examples:

• Declaration for release for free circulation and authorised use  

• Special procedure - storage - declaration for customs warehousing  

• Special procedure - declaration for temporary admission  

• Special procedure - processing - declaration for inward processing, and 


9. Documents required when submitting customs declarations


The following text has the force of law by virtue of Paragraphs 7(1)(b) and (2) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 


The requirement that a Customs declaration must be accompanied by documents specified in a notice may be met by those documents being made available, at the time the Customs declaration is made, for inspection by an HMRC officer, in electronic or documentary form.


The documents must include: 

  • evidence showing the correct value of the goods  

  • evidence showing the origin of the goods  

  • evidence showing the classification of the goods  

  • all orders, invoices and delivery notes relating to the goods  

  • all import documentation relating to the goods  

  • the bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared  

  • any required import licences, permits or certificates  

  • Where the person making the declaration is the customs representative, then the representative must be able to provide the necessary accompanying documents.

  • The particular documents and document codes required for each customs procedure are laid down: 

  • for declarations submitted on the Customs Declaration System (CDS): at Appendix 5 (A to C) of the documents and other reference codes which forms part of the UK Trade Tariff: volume 3 for CDS

  • for declarations submitted on the Customs Handling of Import and Export Freight (CHIEF):  in the CHIEF document, certificate and authorisation codes  which forms part of the UK Trade Tariff: volume 3 for CHIEF   

10. About fixed transport installation


11. Time periods for amending or withdrawing a customs declaration

  • A declarant may send a notification to HMRC asking to amend a declaration up to three years after a relevant event.

  • A declarant may send a notification to HMRC asking to withdraw a declaration up to 90 days after the occurrence of a relevant event. 

12. Duty payments

Where goods are declared to the free-circulation procedure, HMRC is satisfied that the import duty relating to the goods will be paid where the person who has made a Customs declaration:  

  • has an approved duty deferment account in place; and  

  • that that duty deferment account is supported by a direct debit from a bank or financial institution 

13. General Exchange Rate is to be used 


14. Online Service for Passengers

Where an electronic declaration is made by a qualifying traveller in respect of non-commercial goods or personal gifts in accompanied baggage, HMRC are satisfied that the import duty relating to the goods will be paid where payment is made through the use of the Online Service for Passengers.


15. Advance Rulings Determining the Goods Classification Code  

The process for advance ruling is detailed. Must-read for anyone applying for an Advance Ruling.


16. Advance Rulings Determining the Place of Origin

The process for advance ruling is detailed. Must-read for anyone applying for an Advance Ruling.


Previous Notices


1 Jan 2022

The-Taxation-Cross-border-Trade-Act-2018-Jan2022
.pdf
Download PDF • 291KB

5 November 2021

Notice TCTA 2018
.pdf
Download PDF • 282KB

31 views0 comments

Recent Posts

See All

Comments


bottom of page