28U.K.After section 35 insert—
“35AObligation to confirm making of Customs declaration: particular vehicle operators
(1)The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—
(a)a Customs declaration has been made in respect of them, or
(b)the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.
(2)The regulations may require the confirmation to be given in accordance with provision made by the regulations.
(3)A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.”
Commencement Information
I1Sch. 7 para. 28 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 28 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)