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17.—(1) The following regulations of this section are subject to paragraphs (2) and (3).
(2) A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made orally in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the oral declaration is made.
(3) An individual makes a Customs declaration orally only if—
(a)the individual—
(i)makes the declaration to an HMRC officer at a Customs office;
(ii)identifies the goods in respect of which the declaration is being made; and
(iii)where paragraph (4) applies, identifies the person on whose behalf the goods are imported; and
(b)the officer informs the individual that the officer is satisfied that a declaration is being made.
(4) An individual may make a Customs declaration orally on behalf of another person (“P”) where—
(a)the individual is an employee or officer of P;
(b)the goods in respect of which the Customs declaration is made are imported by P; and
(c)the individual has the authority of P to make the declaration.
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