# Taxation (Cross-border Trade) Act 2018, Paragraph 4


The general rule is that a Customs declaration—
(a) must be made in an electronic form specified in a public notice given by HMRC Commissioners, and
(b) must be submitted or otherwise made available to HMRC electronically in accordance with provision made by a public notice given by HMRC Commissioners.

---
Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.