SCHEDULES
SCHEDULE 1Customs declarations
Amendment or withdrawal of Customs declarations
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.
(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.