Paragraph 59 Liability to import dutyI1
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.
Annotations
Textual amendments
- F1
Words 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
- I1
Sch. 1 para. 59 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.