Taxation (Cross-border Trade) Act 2018
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Change 1
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) The regulations may— (a) provide that the liability of the sender of the goods to excise duty arises only in relation to goods of a value described in the regulations, (b) provide that, in cases specified in the regulations, other persons are jointly and severally liable for the excise duty, and (c) provide that persons who would otherwise be liable to the excise duty are not so liable. (3) Among other provision that may be made by the regulations, the regulations may make provision— (a) requiring persons to register with HMRC Commissioners under the regulations for the purpose of accounting for excise duty, (b) requiring persons to provide information to HMRC Commissioners about the goods or the person who sent, or arranged for the sending of, them, (c) about penalties for failure to comply with the regulations, and (d) modifying the application of provision made by or under the customs and excise Acts in relation to cases dealt with by the regulations. (4) In this section— “the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979, and “postal packet” has the meaning given by the Postal Services Act 2000.
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) The regulations may— (a) provide that the liability of the sender of the goods to excise duty arises only in relation to goods of a value described in the regulations, (b) provide that, in cases specified in the regulations, other persons are jointly and severally liable for the excise duty, and (c) provide that persons who would otherwise be liable to the excise duty are not so liable. (3) Among other provision that may be made by the regulations, the regulations may make provision— (a) requiring persons to register with HMRC Commissioners under the regulations for the purpose of accounting for excise duty, (b) requiring persons to provide information to HMRC Commissioners about the goods or the person who sent, or arranged for the sending of, them, (c) about penalties for failure to comply with the regulations, and (d) modifying the application of provision made by or under the customs and excise Acts in relation to cases dealt with by the regulations. (4) In this section— “the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979, and “postal packet” has the meaning given by the Postal Services Act 2000.
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