Paragraph 15 I1 I2 C1 C2 C3

(1)

A person who has made a Customs declaration is entitled to amend or withdraw it at any time before a relevant event occurs.

(2)

For this purpose “a relevant event occurs” on the first occurrence of any of the following—

(a)

an HMRC officer indicating to the person that the officer intends to take steps to verify the declaration,

(b)

an HMRC officer taking steps to verify the declaration, and

(c)

HMRC accepting the declaration.

Annotations

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. 15, 16 applied (with modifications) (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 13(1)(2); S.I. 2020/1643, reg. 2, Sch.
C3: 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.

I1: Sch. 1 para. 15 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2: Sch. 1 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

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.