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Taxation (Cross-border Trade) Act 2018
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10U.K.As soon as practicable after receiving a Customs declaration, HMRC must determine—
(a)whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(b)whether or not the declaration is complete.
Modifications etc. (not altering text)
C1Sch. 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.
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), 20; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 10 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 10 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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