SCHEDULES

SCHEDULE 1U.K.Customs declarations

Amendment or withdrawal of Customs declarationsU.K.

16U.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.

Modifications etc. (not altering text)

C2Sch. 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.

C4Sch. 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.

Commencement Information

I1Sch. 1 para. 16 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 1 para. 16 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)