SCHEDULES
C3SCHEDULE 1Customs declarations
Contents of Customs declarations
I1I2C2C17
1
A Customs declaration in respect of any goods—
a
must, in addition to specifying the Customs procedure for which the goods are declared, contain information of a description specified in a public notice given by HMRC Commissioners,
b
must be accompanied by such documents of a description specified in a public notice given by HMRC Commissioners, and
c
must include a declaration by the person making it that the declaration is, to the best of the person's knowledge, correct and complete.
2
In cases specified in a public notice given by HMRC Commissioners, the requirement under sub-paragraph (1)(b) may be met by the person who has made the declaration or any other person—
a
making the documents available for inspection by an HMRC officer, or
b
making available to HMRC information of a description specified in the notice (whether electronically or otherwise).
3
In cases specified in a public notice given by HMRC Commissioners, the documents required to accompany a Customs declaration may be required to be submitted or otherwise made available to HMRC before the making of the declaration.
4
References in this Schedule to documents accompanying a Customs declaration are to be read in accordance with sub-paragraphs (2) and (3).
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.