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Taxation (Cross-border Trade) Act 2018
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 7.
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7U.K.In the case of goods declared for the free-circulation procedure, regulations under paragraph 6 must provide that, if a guarantee as to the payment of a liability to import duty is given in accordance with specified conditions, the liability is deferred until such time as is specified.
Commencement Information
I1Sch. 6 para. 7 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 6 para. 7 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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