# Taxation (Cross-border Trade) Act 2018, Paragraph 11


(1) If HMRC are satisfied that—
(a) the goods have been presented to Customs on import,
(b) a Customs declaration has been made in respect of the goods, and has been made available to HMRC, in accordance with the provision made by or under paragraphs 1 to 6, and
(c) the declaration is complete,
HMRC must notify the person making the declaration that HMRC are so satisfied.
(2) A notification under sub-paragraph (1) constitutes the acceptance of the declaration by HMRC for the purposes of this Part.
(3) This does not prevent the subsequent exercise of a power to verify the declaration under paragraph 13.
(4) That paragraph also provides for another way in which a declaration is accepted by HMRC for the purposes of this Part.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/11 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.