SCHEDULES

C3SCHEDULE 1Customs declarations

Annotations:
Modifications etc. (not altering text)

Acceptance of Customs declarations

I1I2C2C111

1

If HMRC are satisfied that—

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.