Taxation (Cross-border Trade) Act 2018


impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.

Government Bill

(HM Treasury)

Bill Progession through Parliament

Commons Completed
Lords Completed
Royal Assent

Latest Key documents

Timeline of Bill Documents and Stages

13/09/2018
Royal Assent (Minutes of Proceedings)
13/09/2018
Royal Assent (Hansard)
13/09/2018
Act of Parliament
Taxation (Cross-border Trade) Act 2018 (c. 22)
04/09/2018
3rd reading (Minutes of Proceedings): House of Lords
04/09/2018
3rd reading (Hansard): House of Lords
04/09/2018
Committee: 1st sitting (Minutes of Proceedings): House of Lords
04/09/2018
Committee: 1st sitting (Hansard): House of Lords
04/09/2018
2nd reading (Minutes of Proceedings): House of Lords
04/09/2018
2nd reading (Hansard): House of Lords
31/08/2018
Library Notes
Taxation (Cross-border Trade) Bill: Briefing for Lords Stages
17/07/2018
1st reading (Minutes of Proceedings): House of Lords
17/07/2018
1st reading (Hansard): House of Lords
17/07/2018
Bills
HL Bill 125 (as introduced)
17/07/2018
Explanatory Notes
HL Bill 125 Explanatory Notes
17/07/2018
Public Bill Committee and report stage proceedings: Commons
Report Stage Proceedings as at 16 July 2018
16/07/2018
3rd reading: House of Commons
16/07/2018
Report stage: House of Commons
16/07/2018
Amendment papers
Consideration of Bill Amendments as at 16 July 2018
16/07/2018
Selection of amendments: Commons
Consideration on Report (PDF, 108KB)
13/07/2018
Amendment papers
Notices of Amendments as 12 July 2018
12/07/2018
Amendment papers
Notices of Amendments as 11 July 2018
11/07/2018
Amendment papers
Notices of Amendments as 10 July 2018
10/07/2018
Amendment papers
Notices of Amendments as at 9 July 2018
06/07/2018
Amendment papers
Notices of Amendments as at 5 July 2018
05/07/2018
Amendment papers
Notices of Amendments as at 4 July 2018
04/07/2018
Amendment papers
Notices of Amendments as at 3 July 2018
28/06/2018
Amendment papers
Notices of Amendments as at 27 June 2018
27/06/2018
Amendment papers
Notices of Amendments as at 26 June 2018
26/06/2018
Amendment papers
Notices of Amendments as at 25 June 2018
20/06/2018
Amendment papers
Notices of Amendments as at 19 June 2018
08/06/2018
Amendment papers
Notices of Amendments as at 7 June 2018
06/06/2018
Amendment papers
Notices of Amendments as at 5 June 2018
22/05/2018
Amendment papers
Notices of Amendments as at 21 May 2018
11/05/2018
Briefing papers
Briefing Paper on the Bill
21/03/2018
Amendment papers
Notices of Amendments as at 20 March 2018
13/03/2018
Amendment papers
Notices of Amendments as at 12 March 2018
09/03/2018
Amendment papers
Notices of Amendments as at 8 March 2018
07/03/2018
Amendment papers
Notices of Amendments as at 6 March 2018
06/03/2018
Amendment papers
Notices of Amendments as at 5 March 2018
05/03/2018
Amendment papers
Notices of Amendments as at 2 March 2018
01/03/2018
Amendment papers
Notices of Amendments as at 28 February 2018
28/02/2018
Amendment papers
Notices of Amendments as at 27 February 2018
27/02/2018
Amendment papers
Notices of Amendments as at 26 February 2018
26/02/2018
Amendment papers
Notices of Amendments as at 23 February 2018
23/02/2018
Amendment papers
Notices of Amendments as at 22 February 2018
22/02/2018
Amendment papers
Notices of Amendments as at 21 February 2018
19/02/2018
Amendment papers
Notices of Amendments as at 16 February 2018
09/02/2018
Amendment papers
Notices of Amendments as at 8 February 2018
08/02/2018
Amendment papers
Notices of Amendments as at 7 February 2018
06/02/2018
Amendment papers
Notices of Amendments as at 5 February 2018
05/02/2018
Amendment papers
Notices of Amendments as at 2 February 2018
02/02/2018
Amendment papers
Notices of Amendments as at 1 February 2018
02/02/2018
Public Bill Committee and report stage proceedings: Commons
All proceedings up to 1 February 2018 at Public Bill Committee Stage
02/02/2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 1 February 2018
01/02/2018
Committee debates: pdf compilation of sittings so far: House of Commons
01/02/2018
Committee Debate: 8th sitting: House of Commons
01/02/2018
Committee Debate: 7th sitting: House of Commons
01/02/2018
Written evidence
Written Evidence: Tim Reardon, UK Chamber of Shipping (supplementary to oral evidence) (TCTB13)
01/02/2018
Written evidence
Written Evidence: Which? (supplementary to oral evidence) (TCTB14)
01/02/2018
Written evidence
Written Evidence: ACITA (Automated Customs and International Trade Association) (TCTB16)
01/02/2018
Written evidence
Written Evidence: Motorcycle Industry Association (MCIA) (TCTB17)
01/02/2018
Amendment papers
Public Bill Committee Amendments as at 1 February 2018
31/01/2018
Written evidence
Written Evidence: British Ceramic Confederation (supplementary to oral evidence) (TCTB08) (PDF, 629KB)
31/01/2018
Written evidence
Written Evidence: British International Freight Association (BIFA) further submission (TCTB09)
31/01/2018
Written evidence
Written Evidence: TUC (supplementary to oral evidence) (TCTB10) (PDF, 691KB)
31/01/2018
Written evidence
Written Evidence: BIA and ABPI (TCTB11) (PDF, 493KB)
31/01/2018
Written evidence
Written Evidence: British Sugar (TCTB12)
31/01/2018
Amendment papers
Notices of Amendments as at 30 January 2018
31/01/2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 30 January 2018
31/01/2018
Selection of amendments: Commons
Consideration in Committee: Selection 3 (PDF, 134KB)
30/01/2018
Committee Debate: 6th sitting: House of Commons
30/01/2018
Committee Debate: 5th sitting: House of Commons
30/01/2018
Amendment papers
Public Bill Committee Amendments as at 30 January 2018
29/01/2018
Selection of amendments: Commons
Consideration in Committee: Selection 2 (PDF, 134KB)
26/01/2018
Amendment papers
Notices of Amendments as at 25 January 2018
26/01/2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 25 January 2018
25/01/2018
Committee Debate: 4th sitting: House of Commons
25/01/2018
Committee Debate: 3rd sitting: House of Commons
25/01/2018
Written evidence
Written Evidence: Honda Motor Europe (TCTB07)
25/01/2018
Amendment papers
Public Bill Committee Amendments as at 25 January 2018
24/01/2018
Written evidence
Written Evidence: Chartered Institute of Taxation (TCTB01) (PDF, 506KB)
24/01/2018
Written evidence
Written Evidence: British International Freight Association (BIFA) (TCTB02) (PDF, 138KB)
24/01/2018
Written evidence
Written Evidence: Fairtrade Foundation (TCTB03) (PDF, 790KB)
24/01/2018
Written evidence
Written Evidence: Traidcraft (TCTB04) (PDF, 263KB)
24/01/2018
Written evidence
Written Evidence: PCS (TCTB05) (PDF, 314KB)
24/01/2018
Written evidence
Written Evidence: British Retail Consortium (TCTB06) (PDF, 492KB)
24/01/2018
Amendment papers
Notices of Amendments as at 23 January 2018
24/01/2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 23 January 2018
24/01/2018
Selection of amendments: Commons
Consideration in Committee: Selection 1 (PDF, 135KB)
23/01/2018
Committee debate: 2nd sitting: House of Commons
23/01/2018
Committee debate: 1st sitting: House of Commons
23/01/2018
Amendment papers
Public Bill Committee Amendments as at 23 January 2018
22/01/2018
Amendment papers
Notices of Amendments as at 19 January 2018
22/01/2018
Press notices
Schedule of meetings (PDF, 391KB)
10/01/2018
Impact Assessments
Impact Assessment - 20 November 2017 (PDF, 6MB)
10/01/2018
Impact Assessments
Impact Assessment - Trade Remedies - 20 November 2017 (PDF, 10MB)
10/01/2018
Impact Assessments
Impact Assessment - Unilateral Preferences - 20 November 2017 (PDF, 4MB)
09/01/2018
Amendment papers
Notices of Amendments as at 8 January 2017
09/01/2018
Press notices
Have your say on the Taxation (Cross-border Trade) Bill
08/01/2018
2nd reading: House of Commons
08/01/2018
Programme motion: House of Commons
20/11/2017
1st reading: House of Commons
20/11/2017
Ways and Means resolution: House of Commons
20/11/2017
Bills
Bill 128 2017-2019 (as introduced)
20/11/2017
Explanatory Notes
Bill 128 EN 2017-2019
20/11/2017
Selection of amendments: Commons
List of amendments selected for debate on Ways and Means Resolutions (PDF, 30KB)
16/11/2017
Explanatory Notes
Explanatory Notes on the Ways and Means Resolutions (PDF, 195KB)