Taxation (Cross-border Trade) Act 2018
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Change 1
7 Amount of duty: introduction
(1) The amount of import duty applicable to any goods is to be determined in accordance with the customs tariff (see section 8), as amended or adjusted by provision made under any of the following sections— (a) section 9 (preferential rates: arrangements with countries or territories outside UK), (b) section 10 (preferential rates given unilaterally), (c) section 11 (quotas), (d) section 12 (tariff suspension), (e) section 13 (dumping of goods, foreign subsidies and increases in imports), (f) section 14 (increases in imports or changes in price of agricultural goods), and (g) section 15 (international disputes etc). (2) See also— (a) sections 16 to 18 (which deal with the valuation of goods, their place of origin and cases where amounts are expressed in a foreign currency), and (b) section 19 (which enables provision to be made for full or partial relief from import duty).
7 Amount of duty: introduction
(1) The amount of import duty applicable to any goods is to be determined in accordance with the customs tariff (see section 8), as amended or adjusted by provision made under any of the following sections— (a) section 9 (preferential rates: arrangements with countries or territories outside UK), (b) section 10 (preferential rates given unilaterally), (c) section 11 (quotas), (d) section 12 (tariff suspension), (e) section 13 (dumping of goods, foreign subsidies and increases in imports), (f) section 14 (increases in imports or changes in price of agricultural goods), and (g) section 15 (international disputes etc). (2) See also— (a) sections 16 to 18 (which deal with the valuation of goods, their place of origin and cases where amounts are expressed in a foreign currency), and (b) section 19 (which enables provision to be made for full or partial relief from import duty).
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