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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. Dumping of goods, foreign subsidies and increases in imports

Section 13 | Dumping of goods, foreign subsidies and increases in imports

From legislation.gov.uk

(1)Functions relating to import duty are conferred on the Trade Remedies Authority (“the TRA”) by—

(a)Schedule 4 (dumping and foreign subsidies causing injury to UK industry), ...F1

(b)Schedule 5 (increased imports causing serious injury to UK producers) , andF2

(c)Schedule 5A (increase in imports as a result of free trade agreement causing serious injury to UK producers).F2

(2)If the Secretary of State decides under provision made by or under Schedule 4, 5 or 5A that an additional amount of import duty should be applicable to goods, the Secretary of State must by public notice make provision giving effect to the decision.F3F4F5

(3)If the Secretary of State decides under provision made by or under Schedule 5 or 5A that goods should be subject to a provisional tariff rate quota or a tariff rate quota, the Secretary of State must by public notice make provision for determining the amount of import duty applicable to the goods in order to give effect to the decision.F6F7F8

(4)If the Secretary of State decides under provision made by or under Schedule 4, 5 or 5A that—F9F10F11

(a)the application of an additional amount of import duty to goods under this section should be suspended, varied or revoked, or

(b)the application of a quota to which goods are subject under this section should be suspended, varied or revoked,

the Secretary of State must by public notice make provision giving effect to the decision.

(5)The Secretary of State may make regulations containing any provision that the Secretary of State considers appropriate for the purposes of subsections (3) and (4)(b); and section 11(3)(a) to (d), (4) and (5) apply to regulations under this subsection as they apply to regulations under section 11(3).

Notes

  1. F1

    Word in s. 13(1)(a) omitted (13.5.2024) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(2)(a), 3(2); S.I. 2024/522, reg. 2

  2. F2

    S. 13(1)(c) and word inserted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(2)(b), 3(2); S.I. 2024/522, reg. 2

  3. F3

    Word in s. 13(2) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(a)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

  4. F4

    Words in s. 13(2) substituted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(3), 3(2); S.I. 2024/522, reg. 2

  5. F5

    Words in s. 13(2) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(a)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

  6. F6

    Word in s. 13(3) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(b)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

  7. F7

    Words in s. 13(3) inserted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(4), 3(2); S.I. 2024/522, reg. 2

  8. F8

    Words in s. 13(3) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(b)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

  9. F9

    Word in s. 13(4) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

  10. F10

    Words in s. 13(4) substituted (13.5.2024) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 1(5), 3(2); S.I. 2024/522, reg. 2

  11. F11

    Words in s. 13(4) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 15(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

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