Paragraph 28 I1I2

After section 35 insert—

“Obligation to confirm making of Customs declaration: particular vehicle operators

35A

(1)

The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—

(a)

a Customs declaration has been made in respect of them, or

(b)

the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.

(2)

The regulations may require the confirmation to be given in accordance with provision made by the regulations.

(3)

A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.”