# Taxation (Cross-border Trade) Act 2018, Paragraph 14


HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an authorised use procedure in respect of goods declared for the procedure.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.