27(1)Section 35 (report inwards) is amended as follows.U.K.
(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 ”.
Commencement Information
I1Sch. 7 para. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)