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.