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Taxation (Cross-border Trade) Act 2018
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- 2018 c. 22
- SCHEDULE 6
- Notification of liability to...
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Changes over time for: Cross Heading: Notification of liability to pay import duty
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Taxation (Cross-border Trade) Act 2018, Cross Heading: Notification of liability to pay import duty is up to date with all changes known to be in force on or before 16 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 13(1)(c) and word inserted by 2023 c. 30 Sch. 20 para. 1(2)(b)
- Sch. 7 para. 158(2)(e)(f) inserted by S.I. 2022/109 reg. 5(3)(c) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
Notification of liability to pay import dutyU.K.
1U.K.A liability of a person to pay import duty may not be enforced unless the person has been notified of the liability in accordance with the provision made by or under this Schedule.
Commencement Information
I1Sch. 6 para. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 6 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
2(1)If HMRC consider that a person is liable to pay import duty, they must notify the person of that fact specifying—U.K.
(a)the amount of the duty,
(b)the circumstances giving rise to the liability, and
(c)the date on or before which the duty must be paid.
(2)The notification may be given in such form and manner as HMRC consider appropriate.
Commencement Information
I3Sch. 6 para. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I4Sch. 6 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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
I5Sch. 6 para. 3 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I6Sch. 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)
4(1)The general rule is that a notification under paragraph 2 of a liability to pay import duty must be given before the end of the period of 3 years beginning with the day on which the liability was incurred.U.K.
(2)If the liability is incurred in circumstances where, in the opinion of an HMRC officer, an offence has been committed (whether or not the offence relates in any way to import duty), the period of 3 years for notifying is extended to a period of 20 years.
Commencement Information
I7Sch. 6 para. 4 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I8Sch. 6 para. 4 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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