Version Superseded: 31/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 8.
8U.K.A public notice given by HMRC Commissioners—
(a)may make provision, in specified cases, for a single Customs declaration to cover a number of different goods, including goods of different descriptions, and
(b)may make provision, in specified cases, requiring separate Customs declarations to be made in respect of goods of the same description.
Commencement Information
I1Sch. 1 para. 8 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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