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THE UK INTERNATIONAL FREIGHT SERVICES INDUSTRY
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Taxation (Cross-border Trade) Act 2018 (TCTA) Statutory instruments

The Statutory Instruments under the Taxation (Cross-border Trade) Act 2018 (TCTA) and the EU Withdrawal Act 2018 (EUWA).

Although the SIs are partly based on the UCC you will find a number of provisions which diverge from the UCC e.g. guarantee requirements, establishment criteria etc.   

Please let BIFA know your thoughts/concerns and we will pass this on to the relevant departments to Pawel Jarza at p.jarza@bifa.org.

Link:

The Customs (Import Duty) (EU Exit) Regulations 2018



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