SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I227
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
”
.