Commentary

V17.102 The UK basis of customs duties

Part V17 Customs duties

V17.102 The UK basis of customs duties

V17.102 The UK basis of customs duties

The Taxation (Cross-border Trade) Act 2018 (T(CT)A 2018) establishes the basis for the customs duties in the UK. T(CT)A 2018, s 51 specifies that an appropriate Minister may, by way of a statutory instrument, make provisions relating to duty of customs. The UK Global Tariff lists the commodity codes and specifies the percentage of duty that will be charged upon import. The European Union (Withdrawal) Act 2018 (EU(W)A 2018) makes detailed provision about the retention, status, and amendment of EU law following Brexit. EU(W)A 2018 has been amended by the European Union (Withdrawal

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