{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-21",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-21.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/2/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) HMRC Commissioners may by regulations impose a liability to import duty on any person who, at any time while a special Customs procedure has effect, breaches a requirement imposed on the person by provision made by or under this Schedule.\n(2) The regulations may provide for cases in which the person is not liable to import duty even though the person breaches a requirement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 21 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 2 para. 21 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/21",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}