SCHEDULES

SCHEDULE 1U.K.Customs declarations

Form of Customs declarations and how they are madeU.K.

5(1)In cases specified in a public notice given by HMRC Commissioners, a Customs declaration may be made in writing (otherwise than in electronic form) in a form specified in the notice.U.K.

(2)In those cases, the declaration must be submitted or otherwise made available to HMRC in accordance with provision made by a public notice given by HMRC Commissioners.

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.

C3Sch. 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. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2Sch. 1 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)