Taxation (Cross-border Trade) Act 2018
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Change 1
12 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.
12 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.
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