- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Chargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.
(2)It is the Customs procedure for which the goods are declared that determines when a liability to import duty is incurred.
(3)The Customs procedures for which chargeable goods may be declared are as follows—
(a)a procedure under which the goods are released for free circulation in the United Kingdom (referred to in this Part as “the free-circulation procedure”), or
(b)a special Customs procedure.
(4)In this Part “special Customs procedure” means—
(a)a storage procedure,
(b)a transit procedure,
(c)an inward processing procedure, or
(d)an authorised use procedure or temporary admission procedure.
(5)Schedule 1 makes provision about—
(a)the period within which Customs declarations are required to be made (and associated matters),
(b)the making, amendment or withdrawal of Customs declarations,
(c)the acceptance of Customs declarations by HMRC,
(d)the verification of Customs declarations by HMRC officers, and
(e)the release of goods to, and the discharge of goods from, Customs procedures.
(6)Schedule 2 makes further provision about special Customs procedures.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys