SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 35 (report inwards) is amended as follows.

2

In subsection (1), for “ship and aircraft” substitute “ vehicle ”.

3

In subsection (2)(b), for “and not yet cleared on importation” substitute “ which have not yet been declared for a Customs procedure ”.

4

In subsection (3)(b)(i) for “and not already cleared at a customs and excise airport” substitute “ without yet having made a Customs declaration ”.

5

After subsection (3) insert—

3A

This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—

a

from any place outside the United Kingdom; or

b

carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.

6

In subsection (6)—

a

for “ship, or aircraft” substitute “ vehicle ”, and

b

for “or flight” substitute “ flight, or journey ”.

7

In subsection (7)—

a

for “ship or aircraft” substitute “ vehicle ”,

b

after “arrives” insert “ in the United Kingdom, or ”, and

c

for “the master of the ship or commander of the aircraft” substitute “ the vehicle operator ”.

8

In subsection (9), after “in this section” insert “ and in section 35A ”.