# Taxation (Cross-border Trade) Act 2018, Paragraph 18


(1) The fact that chargeable goods are declared for one Customs procedure does not prevent the goods from being subsequently declared for a different Customs procedure.
(2) Goods may not be released to a Customs procedure at any time if another Customs procedure has effect in relation to the goods at that time (but this is subject to paragraph 20(2) of Schedule 2).

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/18 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.