# Taxation (Cross-border Trade) Act 2018, Paragraph 2


(1) If HMRC consider that a person is liable to pay import duty, they must notify the person of that fact specifying—
(a) the amount of the duty,
(b) the circumstances giving rise to the liability, and
(c) the date on or before which the duty must be paid.
(2) The notification may be given in such form and manner as HMRC consider appropriate.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.