United Kingdom Taxation (Cross-border Trade) Act 2018: Charge to Import Duty, Chargeable Goods, the Customs Tariff, Dumping and Foreign Subsidies and Safeguards, Place of Origin, Charge to Export Duty, Regulations, and the Single United Kingdom Customs Territory

What United Kingdom Taxation (Cross-border Trade) Act 2018: Charge to Import Duty, Chargeable Goods, the Customs Tariff, Dumping and Foreign Subsidies and Safeguards, Place of Origin, Charge to Export Duty, Regulations, and the Single United Kingdom Customs Territory requires

The Taxation (Cross-border Trade) Act 2018, chapter 22 of 2018, is the principal United Kingdom statute providing the post-EU-exit framework for the imposition of customs duties on imports into the United Kingdom and is administered by Her Majesty's Revenue and Customs and the Department for Business and Trade. Taxation (Cross-border Trade) Act 2018, section 1 imposes the charge to import duty on goods imported into the United Kingdom. Taxation (Cross-border Trade) Act 2018, section 2 defines chargeable goods. Taxation (Cross-border Trade) Act 2018, section 8 provides for the customs tariff including the requirement that the Treasury must make regulations establishing the United Kingdom global tariff. Taxation (Cross-border Trade) Act 2018, section 13 governs dumping of goods, foreign subsidies and increases in imports and provides the statutory basis for UK trade remedies investigations conducted by the Trade Remedies Authority. Taxation (Cross-border Trade) Act 2018, section 17 governs the place of origin of chargeable goods. Taxation (Cross-border Trade) Act 2018, section 32 provides regulation-making powers and parliamentary procedures. Taxation (Cross-border Trade) Act 2018, section 39 imposes a charge to export duty in defined circumstances. Taxation (Cross-border Trade) Act 2018, section 55 provides for the single United Kingdom customs territory. The Act is the controlling United Kingdom post-EU-exit customs and trade remedies statute and operates alongside the Trade Act 2021.

Pillar: Trade Compliance & Export Controls · Authority: United Kingdom Government - HM Revenue and Customs and Department for Business and Trade · Version: 1.0.0 · Last updated: 2026-05-28

Primary source: https://www.legislation.gov.uk/ukpga/2018/22/contents

SHA-256 integrity: 2c17edf6ca75070cbae7f68ace06ea1894129f8143dd9a5e0301d52262cede4a

Primary Citations — 8 traced to source

• Taxation (Cross-border Trade) Act 2018, section 1 - charge to import duty.
• Taxation (Cross-border Trade) Act 2018, section 2 - chargeable goods.

+ 6 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.

Access

• Discovery (free): /api/v1/nodes/uk-taxation-cross-border-trade-act-2018.json — 6-field metadata
• Vault (full node): /api/v1/vault/nodes/uk-taxation-cross-border-trade-act-2018.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
• Canonical URL: https://bidda.com/intelligence/uk-taxation-cross-border-trade-act-2018
• Back to registry: Browse all 10,090 compliance nodes