TCTA 2018 has now replaced the UCC 

If you are still uncertain about the new TCTA 2018 regulations then Aerona is here to help you 

We’re now into month three of the UK’s departure from the European Union (EU) and it’s fair to say that many British based traders are still coming to terms with the newly independent UK’s TCTA 2018 legislation and the changed cross border trade regulations.

Like all international trading legislation the new TCTA 2018 requirements are not the easiest of governing concepts to follow, but luckily help is at hand and we at Aerona (Air & Sea) Customs Clearing agents are ready and primed to assist UK based importers and exporters to comply with this new set of rules. 

Let’s get back to the facts. The original EU Union Customs Code (UCC) was adapted in October 2013 although most of the provisions applied from May 2016. The UK’s new Taxation (Cross Border Trade) Act TCTA 2018 was passed by Parliament in September 2018 and it is a direct replacement for the UCC. 

The new TCTA 2018 consists of six parts, 58 sections and nine schedules. This contrasts with a massive 288 articles and multiple annexes contained in the UCC. 

Although the TCTA 2018 cross border trade legislation is seen as a direct replacement of the UCC, it only applies in the customs territory of the UK and only relates to traders who are based in the UK.  The UCC is no longer a legal obligation in the UK.  

If you have studied the contents of the TCTA 2018 you will have noticed that the contents are broadly similar to the previous UCC requirements. These include the presentation of goods to customs, plus special procedures, establishment or representation. That is why it is prudent to have the best and most experienced specialists on your side. 

You will see that there are a number of significant differences that you need to take into account and so if you do feel at all confused or uncertain then please do not hesitate to call Aerona on 0161 652 3443 (or email us at: This email address is being protected from spambots. You need JavaScript enabled to view it.). 

One point to note is that if you are based in the UK and still hold an existing guarantee or special procedure authorisation in the EU but not the UK then you need to cancel your guarantees as quickly as possible. 

There is a list of cross border trade and TCTA 2018 customs-related statutory requirements that can be found on the gov-uk website, although we have to say that this is somewhat incomplete and makes navigating the new legislation somewhat difficult. 

In our opinion cross border trade TCTA 2018 is still very much a ‘work in progress’. It can be difficult to follow, which is why we would advise any company or person involved in cross border trade activities to speak to us now. We will endeavour to do our very best to clarify the situation for you and we will help you to avoid any unnecessary delays or unexpected costs on your shipments. 

You can call us on: 0161 652 3443. You can also email us at: This email address is being protected from spambots. You need JavaScript enabled to view it., or you can send us an online message using the form that can be found on our Contact page.

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