SCHEDULE 1 Customs Declarations
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

SCHEDULE 1 Customs Declarations

Section 3(5)

Presentation of goods to Customs and period for making Customs declaration etc

1

(1)     Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented.

(2)     The goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.

(3)     The control that may be exercised by the officer includes, in particular, requiring the goods to be moved to, and stored in, any place approved as a temporary storage facility under section 25 or 25A of CEMA 1979.

(4)     The obligation to make a Customs declaration in respect of any goods is extinguished if—

(a)     the goods are exported from the United Kingdom[, or removed to Northern Ireland,] before the 90 day period ends, and

(b)     the export [in the case of goods exported from the United Kingdom,] is made in accordance with the applicable export provisions.

(5)     If the obligation to make a Customs declaration still falls to be complied with when

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