# Taxation (Cross-border Trade) Act 2018, Paragraph 28


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.”

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/28 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.