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Part 5 Notification and discharge of liabilityC1

  1. 40Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure
  2. 40ANotification of a liability to pay import duty where declaration made by carnet
  3. 41Discharge of liability to import duty

Annotations

Modifications

C1

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.