G/ADP/N/1/GBR/1/Suppl. 8 
G/SCM/N/1/GBR/1/Suppl. 8 
6 February 2020  
(20-0944) Page: 1/3 
Committee on Anti -Dumping Practices  
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
NOTIFICATION OF LAWS AND REGULATIONS UNDER  
ARTICLES 18.5  AND 32.6 OF THE AGREEMENTS  
UNITED KINGDOM  
Supplement  
The following notification, dated 5 February 2020 , is being circulated at the request of the delegation 
of the United Kingdom.  
 
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STATUTORY INSTRUMENT S 
2019 NO. 1346  
EXITING THE EUROPEAN  UNION  
CUSTOMS  
VALUE ADDED TAX  
THE TAXATION (CROSS -BORDER TRADE) (MISCE LLANEOUS PROVISIONS)  (EU EXIT) 
(NO. 2) REGULATIONS 201 9 
Made  - - - - 14th October 2019  
 Laid before the House of Commons  - - - - 15th October  2019 
Coming into force in accordance with regulation 1  
Citation and commencement  
1.—(1) These Regulations may be cited as the Taxation (Cross -border Trade) (Miscellaneous 
Provisions) (EU Exit) (No. 2) Regulations 2019.  
 (2) Subject to paragraphs (3) and (4), these Regulations come into force on such day as the 
Treasury may by regulations un der section 52 of the Taxation (Cross -border Trade) Act 2018 
appoint.  
 (3) The following regulations come into force on 31st October 2019 — 
(a) regulation 2(9);  G/ADP/N/1/GBR/1/Suppl. 8 • G/SCM/N/1/GBR/1/Suppl. 8 
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  (b) regulations  9 and 10; and  
(c) regulation  11(1) and (3).  
 (4) This regulation and regulation 2(1) and 2( 16) to (18) come into force on 16th October 2019.  
Amendment of the Taxation (Cross -border Trade) (Miscellaneous Provisions) (EU Exit) 
Regulations 2019  
9.—(1) The Taxation (Cross -border Trade) (Miscellaneous Provisions) (EU Exit) 
Regulations  2019(36) are amended as follows.  
(2) In regulation 6 (declarations, trade remedies, cessation of EU customs law) — 
(a) in paragraph (13) in the text inserted as regulation 33(2C) and 33(2D), for "April" in 
each place it occurs substitute "November "; 
(b) omit paragraph (16);  
(c) in paragraph (20) for paragraph (3) of new regulation 53A substitute — 
  "(3) For the purposes of this re gulation — 
(a) an "importation period " is any continuous six month period commencing 
on— 
(i) the day after the date on which the Trade Remedies (Dumping and 
Subsidisation) (EU Exit) Regulations 2019 (37) commence;  
(ii) the day after the period in paragraph (i) terminates;  
(iii) the anniversary of the day in paragraphs (i) or (ii);  
(b) a "notice made by the Secretary of State under section 13 of the Act " 
includes a notice made by the Secretary of State und er— 
(i) regulation 96A(1) of the Trade Remedies (Dumping and 
Subsidisation) (EU Exit) Regulations 2019;  
(ii) regulation 101C(2)(a) of the Trade Remedies (Dumping and 
Subsidisation) (EU  Exit) Regulations 2019. " 
(3) In regulation 8(3)(d) in the text inserted after pa ragraph 4(1) omit "(but not the 
guarantee) ". 
(4) For regulation 9(5) substitute — 
  "(5) In regulation 8(1) for "(7)" substitute "(7D)".". 
Amendment of Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019  
10.—(1) The Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 are amended 
as follows.  
 (2) After regulation 94C (Scope review of trade remedies measure transitioned under this 
Part), insert — 
  "Suspension of trade remedies measure transitioned under this Part  
  94D.—(1) This regulation applies if the same goods are subject to — G/ADP/N/1/GBR/1/Suppl. 8 • G/SCM/N/1/GBR/1/Suppl. 8 
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    (a) a trade remedies measure; and  
  (b) a safeguarding measure.  
   (2) The Secretary of State must by public notice suspend the application of — 
 (a) the full trade remedies measure if the trade remedies measure is equal to, or less 
than, the safeguarding measure;  
 (b) the portion of the trade remedies measure equal to the safeguarding measure if 
the trade remedies measure is more than the safeguarding measure.  
   (3) The Secretary of State must by public notice revoke the suspension of the 
trade remedies measure if the goods are no longer subject to the safeguarding measure.  
   (4) A suspension under paragraph (2) does not suspend the period specified in 
accordance with — 
 (a) regulation 96A( 2)(c)(iii) in a public notice made under regulation 96A(1);  
 (b) regulation 101C(3)(b)(iii) in a public notice made under regulation 101C(2)(a).  
   (5) In this regulation — 
 (a) "trade remedies measure " means an anti -dumping amount or a countervailing 
amoun t applied by public notice under regulation 96A(1) or 101C(2)(a) but for the 
effect of any suspension under this regulation;  
 (b) "safeguarding measure " means an additional amount of import duty applied by 
public notice under regulation 47(2) or 52(4)(a) o f the Trade Remedies (Increase in 
Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (38).". 
 (3) In regulation 96A(3), for "as it applies immediately befo re replacement of EU trade duty " 
substitute "specified in the determination notice ". 
 
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