{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-3",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-3.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/6/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) HMRC Commissioners may by regulations make provision—\n(a) 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),\n(b) 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\n(c) specifying cases in which neither paragraph 1 nor 2 apply.\n(2) Regulations made under sub-paragraph (1)(c)—\n(a) 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\n(b) 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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 3 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 3 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/6/paragraph/3",
    "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."
}