# Taxation (Cross-border Trade) Act 2018, Paragraph 1


A liability of a person to pay import duty may not be enforced unless the person has been notified of the liability in accordance with the provision made by or under this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.