# Taxation (Cross-border Trade) Act 2018, Paragraph 12


For the purposes of this Schedule a Customs declaration is regarded as complete only if—
(a) all the information required to be included in the declaration is included (in the appropriate places in the declaration), and
(b) all the documents required to accompany the declaration do accompany it,
whether or not there are any inaccuracies in the information contained in the declaration or documents.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.