Taxation (Cross-border Trade) Act 2018

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)