# Taxation (Cross-border Trade) Act 2018, Paragraph 3


(1) HMRC Commissioners may by regulations make provision—
(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),
(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
(c) specifying cases in which neither paragraph 1 nor 2 apply.
(2) Regulations made under sub-paragraph (1)(c)—
(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
(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).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.