# Taxation (Cross-border Trade) Act 2018, Paragraph 8


A public notice given by HMRC Commissioners—
(a) may make provision, in specified cases, for a single Customs declaration to cover a number of different goods, including goods of different descriptions, and
(b) may make provision, in specified cases, requiring separate Customs declarations to be made in respect of goods of the same description.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.