Taxation (Cross-border Trade) Act 2018

34 (1) Section 40 (removal of uncleared goods to Queen’s warehouse) is amended as follows.

(2) For subsection (1) substitute—

“(1) The proper officer may remove chargeable goods to a Queen’s warehouse in any of the following cases—

(a) where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;

(b) where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;

(c) where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;

(d) where a document which is required to accompany a Customs declaration is not made available to Her Majesty’s Revenue and Customs within the relevant number of days from the day on which it was required to be made available;

(e) where the 90 day period referred to in paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has ended and the goods have not been released to a Customs procedure within the relevant number of days from the day on which that period ended;

(f) where the goods have been released to a Customs procedure but have not been removed from a temporary storage facility within the relevant number of days from the day on which the goods were released to the procedure;

(g) where an officer of Revenue and Customs requires goods to be made available for examination and the goods are not made available within 21 days of the requirement being imposed; or

(h) where goods have been imported by sea and do not constitute a significant proportion of the ship’s cargo, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port.”

(3) In subsection (2), for “entry” substitute “compliance with the customs formalities in respect of the goods”.

(4) In subsection (3)—

(a) in the opening words—

(i) after “section 99(3) below, if” insert “the relevant customs formalities are not complied with in respect of”, and

(ii) omit “are not cleared by the importer thereof”, and

(b) in the words after paragraph (b), for “them” substitute “the goods”.

(5) In subsection (4), for paragraph (a) substitute—

“(a) “the relevant number of days” means—

(i) where the goods have been imported by air, 7 clear days, and

(ii) in any other case, 14 clear days;”.

(6) For subsection (5) substitute—

“(5) Where any restriction is placed upon the unloading of goods from any vehicle by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that vehicle—

(a) “the relevant date” means the date of the removal of the restriction; and

(b) the relevant number of days referred to in any paragraph of subsection (1) other than paragraph (d) is counted from the day on which the restriction is removed rather than the day referred to within the paragraph concerned.”

(7) In the heading, for “uncleared” substitute “chargeable”.