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Taxation (Cross-border Trade) Act 2018
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2(1)A person may make a Customs declaration in respect of any chargeable goods if—U.K.
(a)the person is able to present the goods to Customs on import, or
(b)the person is able to secure that the goods are presented to Customs on import.
(2)HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—
(a)they are established [F1in, or outside, a specified place],
(b)they otherwise have [F2, or do not have,] a specified connection to [F3a specified place], or
(c)they meet any other specified conditions.
Textual Amendments
F1Words in Sch. 1 para. 2(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F2Words in Sch. 1 para. 2(2)(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(b)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
F3Words in Sch. 1 para. 2(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(b)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
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. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 2 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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