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7(1)A Customs declaration in respect of any goods—U.K.
(a)must, in addition to specifying the Customs procedure for which the goods are declared, contain information of a description specified in a public notice given by HMRC Commissioners,
(b)must be accompanied by such documents of a description specified in a public notice given by HMRC Commissioners, and
(c)must include a declaration by the person making it that the declaration is, to the best of the person's knowledge, correct and complete.
(2)In cases specified in a public notice given by HMRC Commissioners, the requirement under sub-paragraph (1)(b) may be met by the person who has made the declaration or any other person—
(a)making the documents available for inspection by an HMRC officer, or
(b)making available to HMRC information of a description specified in the notice (whether electronically or otherwise).
(3)In cases specified in a public notice given by HMRC Commissioners, the documents required to accompany a Customs declaration may be required to be submitted or otherwise made available to HMRC before the making of the declaration.
(4)References in this Schedule to documents accompanying a Customs declaration are to be read in accordance with sub-paragraphs (2) and (3).
Modifications etc. (not altering text)
C1Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
C2Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 7 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
8U.K.A public notice given by HMRC Commissioners—
(a)may make provision, in specified cases, for a single Customs declaration to cover a number of different goods, including goods of different descriptions, and
(b)may make provision, in specified cases, requiring separate Customs declarations to be made in respect of goods of the same description.
Modifications etc. (not altering text)
C1Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
C2Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I3Sch. 1 para. 8 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I4Sch. 1 para. 8 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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