4U.K.The general rule is that a Customs declaration—
(a)must be made in an electronic form specified in a public notice given by HMRC Commissioners, and
(b)must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.
Commencement Information
I1Sch. 1 para. 4 in force for specified purposes at 13.9.2018, see s. 57(1)(a)