# Taxation (Cross-border Trade) Act 2018, Paragraph 7


In the case of goods declared for the free-circulation procedure, regulations under paragraph 6 must provide that, if a guarantee as to the payment of a liability to import duty is given in accordance with specified conditions, the liability is deferred until such time as is specified.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/6/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-6/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.