There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 6.
6(1)HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a transit procedure in respect of goods declared for the procedure.U.K.
(2)Each of the following is an example of the kind of requirements that may be imposed by the regulations—
(a)a requirement for the goods to be in a specified condition at specified times,
(b)a requirement for the goods to be identified by reference to specified documents and for the documents to accompany the goods,
(c)a requirement for a person to permit the inspection of the goods, the means of transport by which the goods are moved and the documents mentioned in paragraph (b), and
(d)a requirement imposed on any person for the purposes of, or in connection with, implementing any international arrangement to which Her Majesty's government in the United Kingdom is a party.
Commencement Information
I1Sch. 2 para. 6 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 2 para. 6 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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