27(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”.