TAXATION (CROSS-BORDER TRADE) BILL: Enhanced parliamentary procedure
“(1) No regulations to which this section applies may be made except in accordance with the steps set out in this section.
(2) This section applies to—
(a) the first regulations to be made under—
(i) section 8 (the customs tariff);
(ii) section 9 (preferential rates under arrangements) in respect of any country or territory outside the United Kingdom; and
(iii) section 39 (charge to export duty);
(b) any other regulations to be made under section 8 the effect of which is an increase in the amount of import duty payable under the customs tariff in a standard case (within the meaning of that section);
(c) any other regulations under section 9 the effect of which is an increase in the amount of import duty applicable to any goods set by any regulations to which paragraph (a)(ii) applies;
(d) any other regulations under section 39 the effect of which is an increase in the amount of export duty payable;
(e) any regulations under—
(i) section 10(1) (preferential rates given unilaterally);
(ii) section 11(1) (quotes);
(iii) section 13(5) (dumping of goods, foreign subsidies and increases in imports);
(iv) section 14(1) (increases in imports or changes in price of agricultural goods); and
(v) section 15(1) (international disputes).
(3) The first step is that a Minister of the Crown must lay before the House of Commons—
(a) a draft of the regulations that it is proposed be made;
(b) in respect of regulations to be made under section 9 to which this section applies, a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom;
(c) in respect of regulations to be made under section 10(1), a statement on the matters specified in subsection (4);
(d) in respect of regulations to be made under section 11(1), a statement on the matters specified in subsection (5);
(e) in respect of regulations to be made under section 14(1), a statement of the reasons for proposing to make the regulations;
(f) in respect of draft regulations to be under section 15(1)—
(i) a statement of the dispute or other issue that has arisen; and
(ii) an account of the reasons why the Secretary of State considers that the condition in section 15(1)(b) has been met.
(4) The matters referred to in subsection (3)(c) are—
(a) the proposed application and non-application of the scheme to each country listed in Parts 2 and 3 of Schedule 3;
(b) any proposed conditions for the application of the lower rates or nil rate; and
(c) any proposed provisions about the variation, suspension and withdrawal of the application of the lower rates or nil rate.
(5) The matters referred to in subsection (3)(d) are—
(a) in respect of any case where the condition in section 11(2)(a) is met, a statement of the terms of the arrangements made with the government of the country or territory outside the United Kingdom; and
(b) in respect of any case where the condition in section 11(2)(b) is met, a statement of the reasons why the Treasury consider it is appropriate for the goods concerned to be subject to a quota.
(6) The second step is that a Minister of the Crown must make a motion for a resolution in the House of Commons setting out, in respect of proposed regulations of which a draft has been laid in accordance with subsection (3)—
(a) in respect of draft regulations to be made under section 8 to which this section applies—
(i) the rate of import duty applicable to goods falling within a code given in regulations previously made under section 8 or in the draft of the regulations laid in accordance with subsection (3);
(ii) anything of a kind mentioned in section 8(3)(a) or (b) by reference to which the amount of any import duty applicable to any goods is proposed to be determined; and
(iii) the meaning of any relevant expression used in the motion.
(b) in respect of draft regulations to be made under section 9 to which this section applies, the rate of import duty applicable to goods, or any description of goods, originating from the country or territory.
(c) in respect of draft regulations to be made under section 11(1)—
(i) the amount of import duty proposed to be applicable to any goods that are or are proposed to be subject to a quota; and
(ii) the factors by reference to which a quota is to be determined.
(d) in respect of draft regulations to be made under section 10(1)—
(i) each country to which the proposed regulations apply;
(ii) the proposed conditions for the application of the lower rates or nil rate, and
(iii) the proposed provisions about the variation, suspension and withdrawal of the application of the lower rates or nil rate.
(e) in respect of draft regulations to be under section 13(5), the amount of import duty proposed to be applicable to any goods that are or are proposed to be subject to a quota.
(f) in respect of draft regulations to be made under section 14(1)—
(i) the proposed additional amount of import duty;
(ii) the proposed period for the purposes of section 14(1)(a); and
(iii) the proposed trigger price for the purposes of section 14(1)(b).
(g) in respect of draft regulations to be made under section 15(1), the proposed variation of import duty.
(h) in respect of draft regulations to be made under section 39 to which this section applies—
(i) the rate of export duty applicable to goods specified in the resolution;
(ii) any proposed export tariff (within the meaning given in section 39(3)(a)); and
(iii) any measure of quantity or size by reference to which it is proposed that the duty be charged.
(7) The third step is that the House of Commons passes a resolution arising from the motion made in the form specified in subsection (6) (whether in the form of that motion or as amended).
(8) The fourth step is that the regulations that may then be made must, in respect of any matters specified in the paragraph of subsection (6) that relate to the section under which the draft regulations are to be made, give effect to the terms of the resolution referred to in subsection (7).”—(Peter Dowd.)