Declarations for different Customs proceduresU.K.
18(1)The fact that chargeable goods are declared for one Customs procedure does not prevent the goods from being subsequently declared for a different Customs procedure.U.K.
(2)Goods may not be released to a Customs procedure at any time if another Customs procedure has effect in relation to the goods at that time (but this is subject to paragraph 20(2) of Schedule 2).
Commencement Information
I1Sch. 1 para. 18 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 18 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)