SCHEDULES
C3SCHEDULE 1Customs declarations
Annotations:
Modifications etc. (not altering text)
Eligibility of persons to make Customs declarations
I1I2C2C12
1
A person may make a Customs declaration in respect of any chargeable goods if—
a
the person is able to present the goods to Customs on import, or
b
the person is able to secure that the goods are presented to Customs on import.
2
HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—
a
they are established F1in, or outside, a specified place,
c
they meet any other specified conditions.
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.