SCHEDULES

SCHEDULE 1Customs declarations

Eligibility of persons to make Customs declarations

2

(1)

A person may make a Customs declaration in respect of any chargeable goods if—

(a)

the person is able to present the goods to Customs on import, or

(b)

the person is able to secure that the goods are presented to Customs on import.

(2)

HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—

(a)

they are established F1in, or outside, a specified place,

(b)

they otherwise have F2, or do not have, a specified connection to F3a specified place, or

(c)

they meet any other specified conditions.