1(1)Section 37 shall be amended as follows.
(2)In subsection (1) for the words " and containing such particulars " there shall be substituted the words
“, containing such particulars and accompanied by such documents”.
(3)In subsection (3)(a) after the words " for home use " there shall be inserted the words
“or for free circulation”.
(4)Subsection (5)(a) shall be omitted.
(5)For subsections (6) and (7) there shall be substituted—
“(6)Except with the permission of the Commissioners no entry shall be delivered before the goods have been presented at the proper office of customs and excise.
(7)Where the Commissioners permit an entry to be delivered before presentation of the goods, the goods must be presented at the proper office of customs and excise within such time at the Commissioners may allow; and if the goods are not to presented the entry shall be treated as not having been delivered.
(8)Goods shall be treated as presented at the proper office of customs and excise if notice is given, in such form and manner as the Commissioners may direct, to the proper officer of the arrival of the goods at that office or at such other place as may be specified by directions given by the Commissioners.
(9)Acceptance of an entry by the proper officer shall be signified in such manner as the Commissioners may direct.”
2For section 38 (entry by bill of sight) there shall be substituted— “Acceptance of incomplete entry.
38(1)The proper officer may, if he thinks fit, accept an entry which does not in every respect comply with section 37 above.
(2)Where an entry is accepted under this section the importer shall, within such time as the Commissioners may allow, deliver to the proper officer such of the particulars or documents as were required to be, but were hot, contained in or delivered with the entry or, if the proper officer so permits, deliver to him a substituted entry complying in all respects with section 37 above.”
3After section 38 there shall be inserted— “Examination of goods for purpose of making entry.
38A(1)For the purpose of enabling entry to be made of any goods which are in customs and excise charge the proper officer shall, on the application of the importer, allow the examination of the goods and the taking of samples of the goods.
(2)Any such application shall be made in such form and manner and contain such particulars as the Commissioners may direct.
(3)Any examination or taking of samples under this section shall be carried out in accordance with such directions as may be given by the Commissioners and shall be at the risk and at the expense of the importer.”
4After the section inserted by paragraph 3 above there shall be inserted— “"Correction and cancellation of entry.
38B(1)Where goods have been entered for home use or for free circulation the importer may correct any of the particulars contained in an entry of the goods after it has been accepted if—
(a)the goods have not been cleared from customs and excise charge;
(b)he has not been notified by an officer that the goods are to be examined ; and
(c)the entry has not been found by an officer to be incorrect.
(2)The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.
(3)An entry of goods may at the request of the importer be cancelled at any time before the goods are cleared from customs and excise charge if the importer proves to the satisfaction of the Commissioners that the entry was delivered by mistake or that the goods cannot be cleared for free circulation.”
5In section 40(1) for paragraph (b) there shall be substituted—
“(b)at the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible ; or”.
6At the end of section 41 there shall be inserted the words " but this section shall not apply to—
(a)any failure which has been or may be remedied by virtue of section 38B(1); or
(b)any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request."
7(1)Section 43 shall be amended as follows.
(2)For subsection (2)(a) (time for determining duty where entry is made) there shall be substituted—
“(a)if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made ;”.
(3)For subsection (2)(c) (time for determining duty where no entry is made) there shall be substituted—
“(c)if no entry is made thereof and the goods are not declared under section 78 below shall be those in force with respect to such goods at the time of their importation.”
(4)After subsection (5) there shall be inserted—
“(6)Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of customs or excise chargeable on the goods between—
(a)the time mentioned in subsection (2)(a) above ; and
(b)the time when the goods are cleared from customs and excise charge,
the rate of the duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.
(7)Notwithstanding section 6(5) of the European Communities Act 1972 " duty of customs " in subsection (6) above does not include any agricultural levy.
(8)Where samples are taken of goods under section 38A above and the quantity of the goods covered by the entry which is subsequently delivered does not include the samples the duties of customs and the rates of those duties chargeable on the samples shall be those in force at the time when the application under subsection (1) of that section was made and shall be determined by reference to the particulars contained in the application.
(9)Where a substituted entry is delivered under section 38(2) or 38B(2) above the entry referred to in subsection (2)(a) above is the original entry.”
8In section 119(1) after the words " for home use " there shall be inserted the words
“or for free circulation”.
9In section 128(1) and (2) (power to restrict delivery of goods chargeable with duty of customs or excise) the words "customs or " shall be omitted.