SCHEDULES

C3SCHEDULE 1Customs declarations

Annotations:
Modifications etc. (not altering text)

Amendment or withdrawal of Customs declarations

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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.