Liability to import dutyU.K.
This section has no associated Explanatory Memorandum
59. Nothing in this Schedule affects any incurrence of liability to import duty from a common transit procedure, or the person liable, by or under TCTA, except that in situations covered by paragraph 4(4) or 29(3), first indent the [F1carrier or] recipient of the goods is also jointly and severally liable with any person liable by or under TCTA.
Textual Amendments
F1Words in Sch. 1 para. 59 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(k); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 59 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.