4 When liability to import duty incurred
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

4  When liability to import duty incurred

(1)     If—

(a)     chargeable goods are declared for the free-circulation procedure, and

(b)     HMRC accept the declaration,

a liability to import duty is incurred at the time of the acceptance.

(2)     If chargeable goods are declared for—

(a)     a storage procedure,

(b)     a transit procedure, or

(c)     an inward processing procedure,

the general rule is that a liability to import duty is not incurred by reference to the importation of the goods.

(3)     This rule is subject to the following two exceptions—

(a)

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