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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. International disputes etc

Section 15 | International disputes etc

From legislation.gov.uk

(1)If—

(a)a dispute or other issue has arisen between Her Majesty's government in the United Kingdom and the government of a country or territory, and

(b)Her Majesty's government in the United Kingdom considers that (having regard to the matters set out in section 28 and any other relevant matters) it is appropriate to deal with the issue by varying the amount of import duty in the case of goods, or a description of goods, originating from the country or territory,F1

the Secretary of State may make regulations varying the amount of import duty applicable to the goods or the description of goods.

(2)In exercising the power to make the regulations in the case of a dispute affecting any goods, the Secretary of State must secure that the amount of import duty payable in that case takes account of any additional amount of import duty which—

(a)is payable under section 13 as a result of the goods being subsidised, or

(b)would have been so payable had an undertaking not been accepted in respect of the goods.

Notes

  1. F1

    Words in s. 15(1)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 97

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