Paragraph 3 I1I2

specifying cases where it is to be presumed that a person has been notified under paragraph 2 (including cases where the presumption may not be rebutted),

specifying cases in which the duty to notify under paragraph 2 is taken to be met by the doing of some other specified act, or

specifying cases in which neither paragraph 1 nor 2 apply.

must contain provision for securing that the existence of a liability to pay import duty is acknowledged in some other way (for example, by the provision of documents or information to HMRC in which a person sets out or self-assesses the liability), and

may contain any other provision that HMRC Commissioners consider appropriate for the purpose of securing the enforceability of the liability (for example, by requiring a guarantee to be given in respect of any liability to import duty).