31 Territories forming part of a customs union with UK
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

UK's customs union

31  Territories forming part of a customs union with UK

(1)     This section applies if arrangements are entered into between—

(a)     Her Majesty's government in the United Kingdom, and

(b)     the government of a country or territory outside the United Kingdom,

establishing a customs union between the United Kingdom and the country or territory.

(2)     Arrangements establish a “customs union” between the United Kingdom and a country or territory if—

(a)     they provide that no duty is to be chargeable by reference to movements of goods, or goods of a specified description, between

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