SCHEDULES
SCHEDULE 1Customs declarations
15Amendment or withdrawal of Customs declarations
1
A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs.
2
For this purpose “a relevant event occurs” on the first occurrence of any of the following—
a
an HMRC officer indicating to the person that the officer intends to take steps to verify the declaration,
b
an HMRC officer taking steps to verify the declaration, and
c
HMRC accepting the declaration.