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Taxation (Cross-border Trade) Act 2018
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15(1)A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs.U.K.
(2)For this purpose “a relevant event occurs” on the first occurrence of any of the following—
(a)an HMRC officer indicating to the person that the officer intends to take steps to verify the declaration,
(b)an HMRC officer taking steps to verify the declaration, and
(c)HMRC accepting the declaration.
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. 15, 16 applied (with modifications) (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 13(1)(2); S.I. 2020/1643, reg. 2, Sch.
C3Sch. 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. 15 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 15 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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