Paragraph 4 I1I2C1C2
The general rule is that a Customs declaration—
must be made in an electronic form specified in a public notice given by HMRC Commissioners, and
must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.
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. 4 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 1 para. 4 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.