# Taxation (Cross-border Trade) Act 2018, Paragraph 6


(1) HMRC Commissioners must make regulations about the giving of guarantees in respect of any liability to pay import duty.
(2) The provision that may be made by the regulations includes (among other things) provision about—
(a) the form of a guarantee,
(b) the circumstances in which a guarantee is to be regarded as discharged (in full or in part), and
(c) the steps required to be taken by HMRC officers in cases where the guarantee is to be enforced or discharged (to any extent).

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