Act of Parliament

Latest news on the Taxation (Cross-border Trade) Act 2018

Following agreement by both Houses on the text of the Bill it received Royal Assent on 13 September.

The Bill is now an Act of Parliament (law).

Summary of the Taxation (Cross-border Trade) Act 2018

A Bill to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.