# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 28: Customs declarations made orally: notification and acceptance


(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 of the Customs declaration and notification of its acceptance to the declarant.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/28 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.