Acceptance of Customs declarationsU.K.
10U.K.As soon as practicable after receiving a Customs declaration, HMRC must determine—
(a)whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(b)whether or not the declaration is complete.
Commencement Information
I1Sch. 1 para. 10 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
11(1)If HMRC are satisfied that—U.K.
(a)the goods have been presented to Customs on import,
(b)a Customs declaration has been made in respect of the goods, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(c)the declaration is complete,
HMRC must notify the person making the declaration that HMRC are so satisfied.
(2)A notification under sub-paragraph (1) constitutes the acceptance of the declaration by HMRC for the purposes of this Part.
(3)This does not prevent the subsequent exercise of a power to verify the declaration under paragraph 13.
(4)That paragraph also provides for another way in which a declaration is accepted by HMRC for the purposes of this Part.
Commencement Information
I2Sch. 1 para. 11 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
12U.K.For the purposes of this Schedule a Customs declaration is regarded as complete only if—
(a)all the information required to be included in the declaration is included (in the appropriate places in the declaration), and
(b)all the documents required to accompany the declaration do accompany it,
whether or not there are any inaccuracies in the information contained in the declaration or documents.
Commencement Information
I3Sch. 1 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)