SCHEDULES
SCHEDULE 1

Customs declarations

Form of Customs declarations and how they are made
4
The general rule is that a Customs declaration—
a
must be made in an electronic form specified in a public notice given by HMRC Commissioners, and
b
must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.
5
1
In cases specified in a public notice given by HMRC Commissioners, a Customs declaration may be made in writing (otherwise than in electronic form) in a form specified in the notice.
2
In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with provision made by a public notice given by HMRC Commissioners.
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.
Sch. 1 para. 4 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
Sch. 1 para. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
Sch. 1 para. 6 in force for specified purposes at 13.9.2018, see s. 57(1)(a)