3 Obligation to declare goods for a Customs procedure on import
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Incurring of liability to import duty

3  Obligation to declare goods for a Customs procedure on import

(1)     Chargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.

(2)     It is the Customs procedure for

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