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Customs and Excise Management Act 1979

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Changes over time for: Section 35A

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Changes to legislation:

Customs and Excise Management Act 1979, Section 35A is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F135AObligation to confirm making of Customs declaration: particular vehicle operatorsU.K.

(1)The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—

(a)a Customs declaration has been made in respect of them, or

(b)the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.

(2)The regulations may require the confirmation to be given in accordance with provision made by the regulations.

(3)A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.]

Textual Amendments

F1S. 35A inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 28 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

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