Section 20 Notification and payment of import duty, etcI1 I2

Schedule 6 makes provision for—

(a)

the notification of any liability to pay import duty,

(b)

the payment of import duty,

(c)

the giving of guarantees in respect of any liability to pay import duty,

(d)

the repayment of import duty,

(e)

the remission of import duty, and

(f)

the recovery of import duty.

Annotations

I1: S. 20 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2: S. 20 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

C1: Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
C2: Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
C3: Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
C4: Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))