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Taxation (Cross-border Trade) Act 2018
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11(1)If HMRC are satisfied that—U.K.
(a)the goods have been presented to Customs on import,
(b)a Customs declaration has been made in respect of the goods, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(c)the declaration is complete,
HMRC must notify the person making the declaration that HMRC are so satisfied.
(2)A notification under sub-paragraph (1) constitutes the acceptance of the declaration by HMRC for the purposes of this Part.
(3)This does not prevent the subsequent exercise of a power to verify the declaration under paragraph 13.
(4)That paragraph also provides for another way in which a declaration is accepted by HMRC for the purposes of this Part.
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. 11 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 11 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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