Part IV Control of Importation
Control of entry of goods
F135AObligation to confirm making of Customs declaration: particular vehicle operators
(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.