SCHEDULE 6 Import Duty: Notification of Liability, Payment etc
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

SCHEDULE 6 Import Duty: Notification of Liability, Payment etc

Section 20

Notification of liability to pay import duty

1

A liability of a person to pay import duty may not be enforced unless the person has been notified of the liability in accordance with the provision made by or under this Schedule.

2

(1)     If HMRC consider that a person is liable to pay import duty, they must notify the person of that fact specifying—

(a)     the amount of the duty,

(b)     the circumstances giving rise to the liability, and

(c)     the date on or before which the duty must be paid.

(2)     The notification may be given in such form and manner as HMRC consider appropriate.

3

(1)     HMRC Commissioners may by regulations make provision—

(a)     specifying cases where it is to be presumed that a person has been notified under paragraph 2 (including cases where the presumption may not be rebutted),

(b)     specifying cases in which the duty to notify under paragraph 2 is taken to be met by the doing of some other specified act, or

(c)     specifying cases in which neither paragraph 1 nor 2 apply.

(2)     Regulations made under sub-paragraph (1)(c)—

(a)

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