44 Excise duties: postal packets sent from overseas
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 4 Excise Duties

44  Excise duties: postal packets sent from overseas

(1)     HMRC Commissioners may by regulations impose a liability to excise duty on a person outside the United Kingdom in respect of the entry of goods into the United Kingdom, if the person sent, or arranged for the sending of, the goods to their recipient in a postal packet.

(2)

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