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Legislation
Taxation (Cross-border Trade) Act 2018

Crossheading Amount of import duty: the customs tariff, preferences, safeguarding etc

  • Section 7 Amount of duty: introduction
  • Section 8 The customs tariff
  • Section 9 Preferential rates: arrangements with countries or territories outside UK
  • Section 10 Preferential rates given unilaterally
  • Section 11 Quotas
  • Section 12 Tariff suspension
  • Section 13 Dumping of goods, foreign subsidies and increases in imports
  • Section 14 Increases in imports or changes in price of agricultural goods
  • Section 15 International disputes etc
  1. Amount of import duty: the customs tariff, preferences, safeguarding etc
  2. Quotas

Section 11 | Quotas

From legislation.gov.uk

(1)Regulations may make provision for determining the amount of import duty applicable to any goods that are subject to a quota.

(2)Goods are subject to a quota for the purposes of this section if—

(a)Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom and the arrangements contain provision for the goods concerned to be subject to a quota, or

(b)the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.

(3)Regulations may make any provision that the person making them considers appropriate for the purposes of this section, including (for example)—

(a)provision specifying the factors by reference to which a quota is to be determined,

(b)provision imposing conditions subject to which a quota has effect,

(c)provision for a quota in respect of specified goods to be subject to a licensing or allocation system (see also subsection (4)), and

(d)any other provision in relation to the administration of a quota.

(4)Regulations made under subsection (3) which make provision for a quota in respect of specified goods to be subject to a licensing or allocation system may include—

(a)provision authorising any public body to grant licences or determine a system for allocating the quotas,

(b)provision specifying the cases in which a person is eligible to make use of a quota,

(c)provision specifying the conditions subject to which any person may make use of a quota (including provision for the giving of a guarantee of a specified amount),

(d)provision authorising the conditions to be imposed by a licence or other document,

(e)provision requiring the payment of fees by any person in connection with any application for a licence or an allocation, and

(f)provision generally in relation to the administration of the licensing or allocation system.

(5)Any fees payable as a result of provision made under subsection (4)(e) must be paid into the Consolidated Fund.

(6)The power to make regulations under this section providing for a quota in respect of specified goods to be subject to a licensing or allocation system is exercisable by the Secretary of State.

(7)The power to make regulations under this section containing any other provision is exercisable by the Treasury; and, in considering what provision to include in the regulations, the Treasury must have regard to any recommendation made to them by the Secretary of State.

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