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.
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.