6 Person liable to import duty
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Person liable to import duty

6  Person liable to import duty

(1)     If a Customs declaration is made in respect of any chargeable goods, the person in whose name the declaration is made is the person liable to import duty in respect of the goods.

(2)     If a liability to import duty is incurred as a result of section 5 in respect of any chargeable goods, any person who is in possession or control of the goods when they enter the United Kingdom is liable to import duty in respect of the goods.

(3)     In addition to any person liable as a result of subsection (1) or (2), each of the

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