34 Presentation of goods to Customs on import or export
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

34  Presentation of goods to Customs on import or export

(1)     For the purposes of this Part, goods are presented to Customs on import if—

(a)     the goods are lawfully imported into the United Kingdom, and

(b)     notification of their importation into the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.

(2)     The time at which goods are presented to Customs on import is the later of—

(a)

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