Taxation (Cross-border Trade) Act 2018 (c. 22)

PART 1 U.K. Import duty

Modifications etc. (not altering text)

C1 Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

C2 Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))

C4 Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))

Administration etc U.K.

20 Notification and payment of import duty, etc U.K.

Schedule 6 makes provision for—

(a) the notification of any liability to pay import duty,

(b) the payment of import duty,

(c) the giving of guarantees in respect of any liability to pay import duty,

(d) the repayment of import duty,

(e) the remission of import duty, and

(f) the recovery of import duty.

Commencement Information

I1 S. 20 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 S. 20 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)