OpenLegislation

Division Note

United Kingdom

Original text. Later amendments are not shown.

As a general rule, the customs:

  • satisfy themselves that the tariff heading shown corresponds to the description of the goods and that the rates of import duties and taxes indicated are those in force,

  • check that the particulars in the goods declaration tally with those in the documents produced, in particular as regards identification of the packages and the quantity and value of the goods declared,

  • check the authenticity and validity of the documents produced in support of the declaration.