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78.—(1) Paragraph (3) applies where—
(a)a liability to import duty is incurred;
(b)no notification of the liability is made further to paragraph 2 of Schedule 6 to the Act (notification of liability to pay import duty); and
(c)the amount of the liability does not exceed £9.
(2) For the purposes of paragraph (1)(b), a notification of liability includes cases where notification is presumed, taken as met by some specified act or not required further to regulations made under paragraph 3 of Schedule 6 to the Act.
(3) HMRC must remit the liability to import duty in respect of each person liable to pay the duty.
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