EU legislation within the scope of UK/EU Withdrawal Agreement and /NI Protocol – HMRC publish Explanatory Memorandum

HMRC have published an Explanatory Memorandum C(2022)9254, providing a summary of EU legislation concerning extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, the invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations.