# Taxation (Cross-border Trade) Act 2018, Paragraph 2

Extent: E+W+S+N.I.

(1) A person may make a Customs declaration in respect of any chargeable goods if—
(a) the person is able to present the goods to Customs on import, or
(b) the person is able to secure that the goods are presented to Customs on import.
(2) HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—
(a) they are established in, or outside, a specified place,
(b) they otherwise have , or do not have, a specified connection to a specified place, or
(c) they meet any other specified conditions.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.