Propose a change

Taxation (Cross-border Trade) Act 2018

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

3 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.

Your change, as a redline

3 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.

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds