Taxation (Cross-border Trade) Act 2018

Contents of Customs declarations

7 (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).