# The Customs Transit Procedures (EU Exit) Regulations 2018, Paragraph 59: Liability to import duty


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 carrier or recipient of the goods is also jointly and severally liable with any person liable by or under TCTA.

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Source: https://www.legislation.gov.uk/uksi/2018/1258/schedule/1/paragraph/59 (the official version)
Page: https://openlegislation.uk/customs-transit-procedures-eu-exit-regulations-2018/schedule-1/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.