SCHEDULES

SCHEDULE 1 U.K.Customs declarations

Amendment or withdrawal of Customs declarations U.K.

16 U.K.Once a relevant event occurs, the person making the declaration may amend or withdraw it only if—

(a) a notification to amend or withdraw the declaration is given to an HMRC officer before the end of a period specified in a public notice given by HMRC Commissioners, and

(b) an HMRC officer consents to the making of the amendment or the withdrawal.

Commencement Information

I1 Sch. 1 para. 16 in force for specified purposes at 13.9.2018, see s. 57(1)(a)