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)
What is this Bill?
The Taxation (Cross-border Trade) was a Government Bill that became an Act of Parliament.
Is this Bill currently before Parliament?No. This Bill was introduced on 20 November 2017 and became an Act of Parliament on 13 September 2018.
Whose idea is this Bill?Government Bills implement the legislative agenda of the Government. This agenda, and the Bills that will implement it, are outlined in the Queen's Speech at the Session's State Opening of Parliament.
How can I find out exactly what this Bill does?The most straightforward information is contained in the initial Explanatory Notes for the Bill.
Would you like to know more?See these Glossary articles for more information: Act of Parliament, Government Bills, Process of a Bill
Official Bill Page Initial Explanatory Notes Initial Briefing papers Initial Library Notes Ministerial Extracts from Debates All Bill Debates
This bill has received Royal Assent and has become an Act of Parliament
Bill Progession through Parliament
Latest Key documents
Timeline of Bill Documents and Stages
13th September 2018
Royal Assent (Hansard) (Commons)
13th September 2018
Royal Assent (Minutes of Proceedings) (Commons)
13th September 2018
Act of Parliament
Taxation (Cross-border Trade) Act 2018 (c. 22)
4th September 2018
2nd reading (Hansard): House of Lords
4th September 2018
2nd reading (Minutes of Proceedings): House of Lords
4th September 2018
3rd reading (Hansard): House of Lords
4th September 2018
3rd reading (Minutes of Proceedings): House of Lords
4th September 2018
Committee: 1st sitting (Hansard): House of Lords
4th September 2018
Committee: 1st sitting (Minutes of Proceedings): House of Lords
31st August 2018
Library Notes
Taxation (Cross-border Trade) Bill: Briefing for Lords Stages
17th July 2018
1st reading (Hansard): House of Lords
17th July 2018
1st reading (Minutes of Proceedings): House of Lords
17th July 2018
Explanatory Notes
HL Bill 125 Explanatory Notes
17th July 2018
Bills
HL Bill 125 (as introduced)
17th July 2018
Public Bill Committee and report stage proceedings: Commons
Report Stage Proceedings as at 16 July 2018
16th July 2018
3rd reading: House of Commons
16th July 2018
Report stage: House of Commons
16th July 2018
Selection of amendments: Commons
Consideration on Report (PDF, 108KB)
16th July 2018
Amendment papers
Consideration of Bill Amendments as at 16 July 2018
13th July 2018
Amendment papers
Notices of Amendments as 12 July 2018
12th July 2018
Amendment papers
Notices of Amendments as 11 July 2018
11th July 2018
Amendment papers
Notices of Amendments as 10 July 2018
10th July 2018
Amendment papers
Notices of Amendments as at 9 July 2018
6th July 2018
Amendment papers
Notices of Amendments as at 5 July 2018
5th July 2018
Amendment papers
Notices of Amendments as at 4 July 2018
4th July 2018
Amendment papers
Notices of Amendments as at 3 July 2018
28th June 2018
Amendment papers
Notices of Amendments as at 27 June 2018
27th June 2018
Amendment papers
Notices of Amendments as at 26 June 2018
26th June 2018
Amendment papers
Notices of Amendments as at 25 June 2018
20th June 2018
Amendment papers
Notices of Amendments as at 19 June 2018
8th June 2018
Amendment papers
Notices of Amendments as at 7 June 2018
6th June 2018
Amendment papers
Notices of Amendments as at 5 June 2018
22nd May 2018
Amendment papers
Notices of Amendments as at 21 May 2018
11th May 2018
Briefing papers
Briefing Paper on the Bill
21st March 2018
Amendment papers
Notices of Amendments as at 20 March 2018
13th March 2018
Amendment papers
Notices of Amendments as at 12 March 2018
9th March 2018
Amendment papers
Notices of Amendments as at 8 March 2018
7th March 2018
Amendment papers
Notices of Amendments as at 6 March 2018
6th March 2018
Amendment papers
Notices of Amendments as at 5 March 2018
5th March 2018
Amendment papers
Notices of Amendments as at 2 March 2018
1st March 2018
Amendment papers
Notices of Amendments as at 28 February 2018
28th February 2018
Amendment papers
Notices of Amendments as at 27 February 2018
27th February 2018
Amendment papers
Notices of Amendments as at 26 February 2018
26th February 2018
Amendment papers
Notices of Amendments as at 23 February 2018
23rd February 2018
Amendment papers
Notices of Amendments as at 22 February 2018
22nd February 2018
Amendment papers
Notices of Amendments as at 21 February 2018
19th February 2018
Amendment papers
Notices of Amendments as at 16 February 2018
9th February 2018
Amendment papers
Notices of Amendments as at 8 February 2018
8th February 2018
Amendment papers
Notices of Amendments as at 7 February 2018
6th February 2018
Amendment papers
Notices of Amendments as at 5 February 2018
5th February 2018
Amendment papers
Notices of Amendments as at 2 February 2018
2nd February 2018
Public Bill Committee and report stage proceedings: Commons
All proceedings up to 1 February 2018 at Public Bill Committee Stage
2nd February 2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 1 February 2018
2nd February 2018
Amendment papers
Notices of Amendments as at 1 February 2018
1st February 2018
Committee Debate: 7th sitting: House of Commons
1st February 2018
Committee Debate: 8th sitting: House of Commons
1st February 2018
Committee debates: pdf compilation of sittings so far: House of Commons
1st February 2018
Written evidence
Written Evidence: Motorcycle Industry Association (MCIA) (TCTB17)
1st February 2018
Written evidence
Written Evidence: ACITA (Automated Customs and International Trade Association) (TCTB16)
1st February 2018
Written evidence
Written Evidence: Which? (supplementary to oral evidence) (TCTB14)
1st February 2018
Written evidence
Written Evidence: Tim Reardon, UK Chamber of Shipping (supplementary to oral evidence) (TCTB13)
1st February 2018
Amendment papers
Public Bill Committee Amendments as at 1 February 2018
31st January 2018
Amendment papers
Notices of Amendments as at 30 January 2018
31st January 2018
Written evidence
Written Evidence: British International Freight Association (BIFA) further submission (TCTB09)
31st January 2018
Written evidence
Written Evidence: TUC (supplementary to oral evidence) (TCTB10) (PDF, 691KB)
31st January 2018
Written evidence
Written Evidence: British Ceramic Confederation (supplementary to oral evidence) (TCTB08) (PDF, 629KB)
31st January 2018
Written evidence
Written Evidence: BIA and ABPI (TCTB11) (PDF, 493KB)
31st January 2018
Written evidence
Written Evidence: British Sugar (TCTB12)
31st January 2018
Selection of amendments: Commons
Consideration in Committee: Selection 3 (PDF, 134KB)
31st January 2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 30 January 2018
30th January 2018
Committee Debate: 5th sitting: House of Commons
30th January 2018
Committee Debate: 6th sitting: House of Commons
30th January 2018
Amendment papers
Public Bill Committee Amendments as at 30 January 2018
29th January 2018
Selection of amendments: Commons
Consideration in Committee: Selection 2 (PDF, 134KB)
26th January 2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 25 January 2018
26th January 2018
Amendment papers
Notices of Amendments as at 25 January 2018
25th January 2018
Committee Debate: 3rd sitting: House of Commons
25th January 2018
Committee Debate: 4th sitting: House of Commons
25th January 2018
Amendment papers
Public Bill Committee Amendments as at 25 January 2018
25th January 2018
Written evidence
Written Evidence: Honda Motor Europe (TCTB07)
24th January 2018
Written evidence
Written Evidence: PCS (TCTB05) (PDF, 314KB)
24th January 2018
Public Bill Committee and report stage proceedings: Commons
Public Bill Committee Proceedings as at 23 January 2018
24th January 2018
Amendment papers
Notices of Amendments as at 23 January 2018
24th January 2018
Selection of amendments: Commons
Consideration in Committee: Selection 1 (PDF, 135KB)
24th January 2018
Written evidence
Written Evidence: British Retail Consortium (TCTB06) (PDF, 492KB)
24th January 2018
Written evidence
Written Evidence: Traidcraft (TCTB04) (PDF, 263KB)
24th January 2018
Written evidence
Written Evidence: Fairtrade Foundation (TCTB03) (PDF, 790KB)
24th January 2018
Written evidence
Written Evidence: British International Freight Association (BIFA) (TCTB02) (PDF, 138KB)
24th January 2018
Written evidence
Written Evidence: Chartered Institute of Taxation (TCTB01) (PDF, 506KB)
23rd January 2018
Committee debate: 1st sitting: House of Commons
23rd January 2018
Committee debate: 2nd sitting: House of Commons
23rd January 2018
Amendment papers
Public Bill Committee Amendments as at 23 January 2018
22nd January 2018
Amendment papers
Notices of Amendments as at 19 January 2018
22nd January 2018
Press notices
Schedule of meetings (PDF, 391KB)
10th January 2018
Impact Assessments
Impact Assessment - 20 November 2017 (PDF, 6MB)
10th January 2018
Impact Assessments
Impact Assessment - Trade Remedies - 20 November 2017 (PDF, 10MB)
10th January 2018
Impact Assessments
Impact Assessment - Unilateral Preferences - 20 November 2017 (PDF, 4MB)
9th January 2018
Amendment papers
Notices of Amendments as at 8 January 2017
9th January 2018
Press notices
Have your say on the Taxation (Cross-border Trade) Bill
8th January 2018
2nd reading: House of Commons
8th January 2018
Programme motion: House of Commons
20th November 2017
1st reading: House of Commons
20th November 2017
Ways and Means resolution: House of Commons
20th November 2017
Explanatory Notes
Bill 128 EN 2017-2019
20th November 2017
Bills
Bill 128 2017-2019 (as introduced)
20th November 2017
Selection of amendments: Commons
List of amendments selected for debate on Ways and Means Resolutions (PDF, 30KB)
16th November 2017
Explanatory Notes
Explanatory Notes on the Ways and Means Resolutions (PDF, 195KB)