Taxation (Cross-border Trade) Act 2018

Customs and Excise Duties (General Reliefs) Act 1979U.K.

118U.K.The Customs and Excise Duties (General Reliefs) Act 1979 is amended as follows.

119U.K.Omit section 1 (reliefs from customs duty for conformity with EU obligations and other international obligations, etc) and the italic heading before it.

120U.K.Omit section 2 (reliefs from customs duty referable to Community practices).

121U.K.Omit section 3 (power to exempt particular importations of certain goods from customs duty).

122U.K.Omit section 4 (administration of reliefs under section 1 and administration or implementation of similar Community reliefs).

123U.K.Omit section 5 (relief from customs duty of certain goods from Channel Islands) and the italic heading before it.

124U.K.In the italic heading before section 7, omit “miscellaneous” and “customs and”.

125(1)Section 7 (power to provide for reliefs from duty and value added tax in respect of imported legacies) is amended as follows.U.K.

(2)In subsection (1), after “reliefs from” insert “ excise ”.

(3)In subsection (2)—

(a)after “payment of” insert “ excise ”, and

(b)after “by way of” insert “ excise ”.

(4)Omit subsection (3).

(5)In subsection (4)(a), omit “or any Community relief”.

(6)In subsection (5)—

(a)omit the definition of “Community relief”, and

(b)for the definition of “duty” substitute—

““excise duty” means any duty of excise chargeable on goods and includes any addition to the duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.

(7)In the heading, after “reliefs from” insert “ excise ”.

126U.K.In section 8 (relief from customs or excise duty on trade samples, labels, etc)—

(a)in the opening words, omit “customs or”, and

(b)in the heading, omit “customs or”.

127U.K.In section 9 (relief from customs or excise duty on antiques, prizes, etc)—

(a)in the opening words, omit “customs or”, and

(b)in the heading, omit “customs or”.

128U.K.Omit the italic heading before section 10.

129U.K.In section 11 (relief from excise duty on certain foreign goods re-imported), in subsection (2), for “were entered for transit or transhipment” substitute “ were declared for a transit procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

130U.K.In section 12 (supply of duty-free goods to Her Majesty's ships), omit subsection (6).

131(1)Section 13 (power to provide, in relation to persons entering the United Kingdom, for reliefs from duty and value added tax and for simplified computation of duty and tax) is amended as follows.U.K.

(2)In subsection (1)—

(a)after “reliefs from” insert “ excise ”,

(b)after “payment of” insert “ excise ”, and

(c)after “by way of” insert “ excise ”.

(3)Omit subsection (1A).

(4)In subsection (2)—

(a)after “by way of” insert “ excise ”, and

(b)after “elect that” insert “ excise ”.

(5)In subsection (3)—

(a)in paragraph (a), omit “, or any Community relief”, and

(b)in paragraph (b), after “relieved from” insert “ excise ”.

(6)In subsection (3B)(b), after “any” insert “ excise ”.

(7)In subsection (4)—

(a)omit the definition of “Community relief”, and

(b)for the definition of “duty” substitute—

““excise duty” means any duty of excise chargeable on goods and includes any addition to excise duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979;”.

(8)In the heading—

(a)after “reliefs from” insert “ excise ”, and

(b)after “computation of” insert “ excise ”.

132(1)Section 13A (reliefs from duties and taxes for persons enjoying certain immunities and privileges) is amended as follows.U.K.

(2)In subsection (1), for “duties of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.

(3)In subsection (3)(a), for “any duty of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.

(4)In subsection (6), for “ “duty of customs” includes” substitute “ “relevant levy” means ”.

133U.K.In section 13B (persons to whom section 13A applies), omit subsection (1)(c).

134U.K.In section 13C (offence where relieved goods used, etc, in breach of condition), in subsection (1)(a), for “any duty of customs or excise,” substitute “ any relevant levy, any duty of excise, ”.

135U.K.Omit section 14 (produce of the sea or continental shelf) and the italic heading before it.

136(1)Section 15 (false statements etc in connection with reliefs from customs duties) is amended as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (a), for “customs duty under section 1 or 3 above or under an EU instrument; or” substitute “ import duty under regulations made under section 19 of the Taxation (Cross-border Trade) Act 2018, ”

(b)omit paragraph (b), and

(c)in the words after that paragraph, for “section 1, 3 or 4 above or an EU instrument” substitute “ Part 1 of that Act ”.

137U.K.Omit section 16 (annual reports to Parliament).

138(1)Section 17 (orders and regulations) is amended as follows.U.K.

(2)In subsection (2)—

(a)omit “2 or”, and

(b)omit the words from “except where,” to the end of the subsection.

(3)In subsection (3)—

(a)omit “1, 4”, and

(b)omit “or regulations under section 14(3) above”.

(4)In subsection (4)—

(a)omit “Subject to subsection (5) below”,

(b)omit “1, 4,”, and

(c)after “relief from” insert “ excise ”.

(5)Omit subsection (5).