# Taxation (Cross-border Trade) Act 2018, Paragraph 21


(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.
(2) The regulations may provide for cases in which the person is not liable to import duty even though the person breaches a requirement.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/21 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.