SCHEDULES
C3SCHEDULE 1Customs declarations
Annotations:
Modifications etc. (not altering text)
Amendment or withdrawal of Customs declarations
I1I2C2C4C116
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.
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.