Taxation (Cross-border Trade) Act 2018

Acceptance of Customs declarations

11 (1) If HMRC are satisfied that—

(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.