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Taxation (Cross-border Trade) Act 2018

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Form of Customs declarations and how they are made

6(1)In cases specified in a public notice given by HMRC Commissioners, a Customs declaration—

(a)may be made orally, or

(b)may be made by conduct.

(2)HMRC Commissioners may by regulations make provision for altering or supplementing the operation of the customs duty provisions in any case where a Customs declaration is made orally or by conduct.

(3)Among other things, the regulations may include provision—

(a)disapplying any requirement under the customs duty provisions,

(b)treating anything done, or omitted to be done, as meeting any condition imposed under the customs duty provisions,

(c)restricting or excluding the exercise of a power conferred under the customs duty provisions, or

(d)requiring any person to provide documents or information to HMRC.

(4)In this paragraph “the customs duty provisions” means any provision made by or under—

(a)this Part, or

(b)CEMA 1979, or any other enactment, so far as relating to any duty of customs.

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