
Article 1 
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Article 2 
For the purposes of this Regulation:

1.. ‘HMRC’ means Her Majesty’s Revenue and Customs;
2.. ‘cash’ means:

((a)) bearer-negotiable instruments including monetary instruments in bearer form such as travellers cheques, negotiable instruments (including cheques, promissory notes and money orders) that are either in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title thereto passes upon delivery and incomplete instruments (including cheques, promissory notes and money orders) signed, but with the payee's name omitted;
((b)) currency (banknotes and coins that are in circulation as a medium of exchange).
Article 3 

1. A person who enters or exits the United Kingdom and who is carrying a sum of cash to a value of £10,000 or more must make a declaration of that sum to HMRC in accordance with paragraphs 2 and 3. The obligation to declare shall not have been fulfilled if the information provided is incorrect or incomplete at the time of entry to, or exit from, the United Kingdom.
2. The declaration referred to in paragraph 1 shall contain details of:
(a) the declarant, including full name, date and place of birth and nationality;
(b) the owner of the cash;
(c) the intended recipient of the cash;
(d) the amount and nature of the cash;
(e) the provenance and intended use of the cash;
(f) the transport route;
(g) the means of transport.
3. The declaration referred to in paragraph 1 must be made in such form or manner as HMRC specify by written notice which is made publicly available. Such notice may make different provision for different cases or different purposes.
Article 4 

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2. Where a person has failed to comply with Article 3, an officer of Revenue and Customs may detain cash which that person is found to be carrying. Cash may be detained until the time a decision has been made whether or not to impose a penalty under regulation 3(1) of the Control of Cash (Penalties) Regulations 2007. Where a penalty has been imposed, regulation 8 of those Regulations applies.
Article 5 

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2. Where, by virtue of the making of a declaration referred to in Article 3(1), an officer of Revenue and Customs has cause to believe that a person is carrying a sum of cash in relation to an illegal activity, the officer may disclose to the relevant customs or law enforcement authorities of another territory such information in relation to the person as the officer considers necessary for the detection or prevention of the illegal activity or to enable proceedings to be taken against any person in relation to the illegal activity.
Article 6 
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Article 7 
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Article 8 
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Article 9 
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Article 10 
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Article 11 
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It shall apply from 15 June 2007.
...Done at Strasbourg, 26 October 2005.
For the European Parliament
The President
J. BORRELL FONTELLES
For the Council
The President
D. ALEXANDER