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Paragraph 14 I1I2C1C2

(1)

This paragraph applies if an HMRC officer considers at any time that there is an inaccuracy in a Customs declaration (including as a result of an inaccuracy in a document accompanying it).

(2)

The officer—

(a)

must notify the person making the declaration of the inaccuracy, and

(b)

must correct the declaration, or direct the person who has made the declaration or any other appropriate person to make the necessary corrections.

(3)

Any liability to import duty in respect of any goods is determined on the basis of the information contained in the Customs declaration as corrected (or required to be corrected) under this paragraph.

(4)

A notification is not required to be given under sub-paragraph (2)(a) if an HMRC officer considers that doing so might prejudice an investigation that could result in legal proceedings (whether or not involving the person who would otherwise be notified).

Annotations

Modifications

C1

Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

C2

Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Sch. 1 para. 14 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

Sch. 1 para. 14 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

Notes on Schedule 1

Modifications

C1

Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.