Statutory guidance

Notices made and draft notices to be made under the Taxation (Cross-border Trade) Act 2018

Notices made which have the force of law and the draft text of notices that will be made under the Taxation (Cross-border Trade) Act 2018.

From:
HM Revenue & Customs
Published
31 December 2020
Last updated
24 MarchJuly 2023 — See all updates

Documents

Notices made under the Taxation (Cross-border Trade) Act 2018

ODT, 106113 KB

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Annex A

PDF, 211 KB, 10 pages

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Annex B

PDF, 133 KB, 6 pages

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Annex C

PDF, 399 KB, 7 pages

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Annex D

PDF, 389 KB, 7 pages

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Annex E

PDF, 394 KB, 7 pages

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Annex F

PDF, 395 KB, 6 pages

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Annex G

PDF, 398 KB, 9 pages

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Annex H

PDF, 340 KB, 2 pages

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Annex I

PDF, 392 KB, 6 pages

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Details

The attached documents provide the:

  • text of notices made under the Taxation (Cross-border Trade) Act 2018
  • drafts of notices that will be made in the following sections and paragraphs of Schedule 1 of the Taxation (Cross-border Trade) Act 2018:
    • sections 18 and 24
    • paragraphs 4, 5, 7 and 16
Published 31 December 2020
Last updated 24 MarchJuly 2023 + show all updates

  1. Addition of new Advance Valuation Ruling notice, following changes to Section 24 and to support the introduction of Advance Valuation Rulings.

  2. The addresses in Section 19 Advance Tariff Ruling and Section 20 Advance Origin Ruling of 'Notices made under the Taxation (Cross-border Trade) Act 2018' have been updated.

  3. References of Form C108 version 2.0 have been updated to Form C108 version 3.0.

  4. Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated with information about the UK armed forces.

  5. Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated.

  6. The Notices made under the Taxation (Cross-border Trade) Act 2018 have been updated with information about exceptionally applying to use CHIEF beyond 1 October 2022.

  7. 'Notices made under the Taxation (Cross-border Trade) Act 2018)' has been updated with new form versions.

  8. Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated and drafts of notices that will be made under the provisions of The Taxation (Cross-border Trade) Act 2018 have been added.

  9. Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated.

  10. Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated.

  11. Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated.

  12. The Notices made under the Taxation (Cross-border Trade) Act 2018 has been updated.

  13. Notices under the Taxation (Cross-border Trade) Act 2018 has been updated.

  14. First published.