Section 60GAA(7)

The Russia (Sanctions) (EU Exit) Regulations 2019 · United Kingdom

Section 3 of the Taxation (Cross-border Trade) Act 2018 (obligation to declare goods for a Customs procedure on import) applies for determining whether paragraph (1)(b) applies.

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Source: legislation.gov.uk · retrieved 2026-08-30 · Text as consolidated on 2026-05-20; changes after this date are not shown.