SCHEDULES
SCHEDULE 1

Customs declarations

Verification of Customs declarations
13
1
An HMRC officer may verify a Customs declaration by taking any of the following steps—
a
steps to establish the entitlement of a person to make a Customs declaration and generally to determine whether the conditions for making the declaration are met, and
b
steps to establish the accuracy of a Customs declaration or any document required to accompany it.
2
An HMRC officer may take any of the steps in sub-paragraph (1) before or after, or at the same time as, accepting the declaration.
3
If an HMRC officer takes any of those steps before a Customs declaration is accepted, the officer—
a
may notify the person making the declaration that the declaration is to be treated for the purposes of this Part as if it had been accepted by HMRC (whether or not it would have been accepted under paragraph 11(2)), and
b
may make any amendments of the declaration that the officer considers are appropriate.
4
A notification under sub-paragraph (3) constitutes the acceptance of the declaration by HMRC for the purposes of this Part (as amended, where relevant, by an HMRC officer).
5
For further provision governing the steps which the officer may take, see, in particular, Parts 7 and 12 of CEMA 1979.
14
1
This paragraph applies if an HMRC officer considers at any time that there is an inaccuracy in a Customs declaration (including as a result of an inaccuracy in a document accompanying it).
2
The officer—
a
must notify the person making the declaration of the inaccuracy, and
b
must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.
3
Any liability to import duty in respect of any goods is determined on the basis of the information contained in the Customs declaration as corrected (or required to be corrected) under this paragraph.
4
A notification is not required to be given under sub-paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).
Sch. 1 para. 13 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
Sch. 1 para. 14 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.
Sch. 1 para. 13 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
Sch. 1 para. 14 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)