Taxation (Cross-border Trade) Act 2018

109 U.K. After section 160 insert—

“160ZA Examination of goods and samples: supplementary

(1) This section applies if, for the purpose of verifying any Customs declaration or any document required to accompany it—

(a) goods are examined under section 159, or

(b) a sample of any goods is taken under section 160.

(2) The declarant is entitled to be present or represented when the goods are examined or the sample is taken.

(3) The Commissioners may require the declarant to be present or represented when the goods are examined or the sample is taken, and a person who, without reasonable excuse, contravenes or fails to comply with a direction under this subsection is liable on summary conviction to a penalty of level 3 on the standard scale.

(4) Once any goods have been examined or a sample from them has been taken (“the examined or sampled goods”), the Commissioners are entitled to regard the examined or sampled goods as representative of all the goods (“the declared goods”) in respect of which the declaration is made.

(5) But if the declarant proves to the satisfaction of the Commissioners that the examined or sampled goods do not represent all the declared goods, the declarant may require the Commissioners to re-examine any of the declared goods or take a further sample from them.

(6) If the declared goods are no longer under the control of the Commissioners, they may refuse the request if they are not satisfied that the declared goods have remained in the same condition as they were in when they ceased to be under the control of the Commissioners.

(7) In this section “the declarant”, in relation to a Customs declaration in respect of any goods, means—

(a) the person who has made the declaration, or

(b) the person on whose behalf it was made.”

Commencement Information

I1 Sch. 7 para. 109 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 7 para. 109 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)