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Taxation (Cross-border Trade) Act 2018
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3(1)HMRC Commissioners may by regulations make provision—U.K.
(a)specifying cases where it is to be presumed that a person has been notified under paragraph 2 (including cases where the presumption may not be rebutted),
(b)specifying cases in which the duty to notify under paragraph 2 is taken to be met by the doing of some other specified act, or
(c)specifying cases in which neither paragraph 1 nor 2 apply.
(2)Regulations made under sub-paragraph (1)(c)—
(a)must contain provision for securing that the existence of a liability to pay import duty is acknowledged in some other way (for example, by the provision of documents or information to HMRC in which a person sets out or self-assesses the liability), and
(b)may contain any other provision that HMRC Commissioners consider appropriate for the purpose of securing the enforceability of the liability (for example, by requiring a guarantee to be given in respect of any liability to import duty).
Commencement Information
I1Sch. 6 para. 3 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 6 para. 3 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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