# Taxation (Cross-border Trade) Act 2018, Paragraph 10


As soon as practicable after receiving a Customs declaration, HMRC must determine—
(a) whether or not the declaration has been made, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(b) whether or not the declaration is complete.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.