Taxation (Cross-border Trade) Act 2018

Originating House

House of Commons

Last Updated

14 September 2018

In Plain English

AI-generated

The Taxation (Cross-border Trade) Act 2018 gives the UK government powers to make rules about how goods are taxed and moved across borders. It was designed to enable Britain to run its own customs, VAT and excise rules after leaving the EU, and to put in place border control measures. It has now become law following Parliament’s approval and royal assent.

Key Points

Gives ministers power to regulate cross-border trade, including VAT, customs duties and excise taxes.
Allows the UK to set its own border rules and tariffs, independently of EU rules.
Includes provisions for implementing and enforcing these rules, with transitional arrangements where needed.
It has completed its passage and is now law.

Progress

The bill has finished its passage through Parliament and received Royal Assent; it is now an Act of Parliament.

Voting

Votes showed cross-party participation with amendments debated and rejected; the Third Reading passed 318 ayes to 285 no, illustrating broad support for the overall bill though positions on amendments varied within and between parties.

Who is affected?

UK importers and exportersSmall and medium-sized businesses involved in cross-border tradeFreight forwarders and customs brokersLogistics and tax professionals (e.g., accountants and advisers)HM Revenue & Customs and Border Force staffConsumers buying imported goods

Generated 21 February 2026

How Parties Are Voting

Based on 7 recorded votes • Sorted by % Aye

Scottish National PartyMixed

20 / 15

Plaid CymruMixed

8 / 6

Labour (Co-op)Mixed

393 / 389

IndependentMixed

9 / 9

Democratic Unionist PartyMixed

12 / 16

Reform UKMixed

9 / 12

ConservativeMixed

197 / 263

Liberal DemocratMixed

12 / 18

Sinn FéinMixed

0 / 0

SpeakerMixed