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Customs and Excise Management Act 1979
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Rhagor o Adnoddau
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There are currently no known outstanding effects for the Customs and Excise Management Act 1979, Section 35A.
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[F135AObligation to confirm making of Customs declaration: particular vehicle operatorsU.K.
(1)The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—
(a)a Customs declaration has been made in respect of them, or
(b)the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.
(2)The regulations may require the confirmation to be given in accordance with provision made by the regulations.
(3)A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.]
Textual Amendments
F1S. 35A inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 28 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
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