12U.K.For the purposes of this Schedule a Customs declaration is regarded as complete only if—
(a)all the information required to be included in the declaration is included (in the appropriate places in the declaration), and
(b)all the documents required to accompany the declaration do accompany it,
whether or not there are any inaccuracies in the information contained in the declaration or documents.
Commencement Information
I1Sch. 1 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)