Taxation (Cross-border Trade) Act 2018
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Change 1
38 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)
38 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)
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