Regulation 28 Customs declarations made orally: notification and acceptanceC1I1
(1)
This regulation applies in respect of chargeable goods where a Customs declaration is made orally as provided by section 2 of this chapter.
(2)
The following are treated as occurring when an HMRC officer gives the information described in regulation 17(3)(b)—
(a)
notification of importation of the goods; and
(b)
acceptance M1 of the Customs declaration and notification of its acceptance to the declarant.
Annotations
Marginal citations
- M1
See paragraphs 10 and 12 of Schedule 1 to the Act on acceptance of Customs declarations.
Modifications
- C1
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.