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Taxation (Cross-border Trade) Act 2018

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Change 1

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As published

39 Charge to export duty

(1) The Treasury may by regulations make provision for, and in connection with, the charging of a duty of customs (to be known as “export duty”) by reference to the export of goods from the United Kingdom. (2) The regulations may provide for export duty to be chargeable by reference to the export of — (a) all goods, or (b) goods of a description specified in the regulations. (3) The regulations— (a) may provide for export duty to be chargeable in accordance with a tariff specified in the regulations (“the export tariff”), (b) may provide for export duty to be chargeable by reference to value, weight or volume or other measure of quantity or size, and (c) may provide for the value of the goods and the other matters mentioned in paragraph (b) to be determined in accordance with the regulations. (4) In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must have regard to— (a) the interests of consumers in the United Kingdom, (b) the interests of producers in the United Kingdom of the goods concerned, (c) the desirability of maintaining and promoting the external trade of the United Kingdom, (d) the desirability of maintaining and promoting productivity in the United Kingdom, and (e) the extent to which the goods concerned are subject to competition. (5) In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must also have regard to any recommendation about the rate made to them by the Secretary of State. (6) In considering what recommendation to make, the Secretary of State must have regard to the matters set out in subsection (4)(a) to (e). (7) The provision that may be made by regulations under this section includes provision replicating or applying, with or without modifications, any provision made by or under— (a) Part 1, or (b) any other enactment relating to import duty. (8) Paragraph 1 of Schedule 7 (replacement of EU customs duties) applies in relation to this Part as it applies in relation to Part 1 (reading any reference to import duty as a reference to export duty). (9) In this section “specified” means specified in, or determined in accordance with, the regulations.

Your change, as a redline

39 Charge to export duty

(1) The Treasury may by regulations make provision for, and in connection with, the charging of a duty of customs (to be known as “export duty”) by reference to the export of goods from the United Kingdom. (2) The regulations may provide for export duty to be chargeable by reference to the export of — (a) all goods, or (b) goods of a description specified in the regulations. (3) The regulations— (a) may provide for export duty to be chargeable in accordance with a tariff specified in the regulations (“the export tariff”), (b) may provide for export duty to be chargeable by reference to value, weight or volume or other measure of quantity or size, and (c) may provide for the value of the goods and the other matters mentioned in paragraph (b) to be determined in accordance with the regulations. (4) In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must have regard to— (a) the interests of consumers in the United Kingdom, (b) the interests of producers in the United Kingdom of the goods concerned, (c) the desirability of maintaining and promoting the external trade of the United Kingdom, (d) the desirability of maintaining and promoting productivity in the United Kingdom, and (e) the extent to which the goods concerned are subject to competition. (5) In considering whether to impose export duty, and, if so, the rate of duty that ought to apply to any goods, the Treasury must also have regard to any recommendation about the rate made to them by the Secretary of State. (6) In considering what recommendation to make, the Secretary of State must have regard to the matters set out in subsection (4)(a) to (e). (7) The provision that may be made by regulations under this section includes provision replicating or applying, with or without modifications, any provision made by or under— (a) Part 1, or (b) any other enactment relating to import duty. (8) Paragraph 1 of Schedule 7 (replacement of EU customs duties) applies in relation to this Part as it applies in relation to Part 1 (reading any reference to import duty as a reference to export duty). (9) In this section “specified” means specified in, or determined in accordance with, the regulations.

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