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Legislation
Taxation (Cross-border Trade) Act 2018

Crossheading Administration etc

  • Section 20 Notification and payment of import duty, etc
  • Section 21 Customs agents
  • Section 22 Authorised economic operators
  • Section 23 Approvals and authorisations granted under regulations
  • Section 24 Rulings as to application of customs tariff , valuation method or place of origin
  1. Administration etc
  2. Notification and payment of import duty, etc

Section 20 | Notification and payment of import duty, etc

From legislation.gov.uk

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.

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