SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

I1I24

1

Section 1 (interpretation) is amended as follows.

2

In subsection (1)—

a

omit the definition of “coasting ship”,

b

omit the definition of “Community transit goods”,

c

after the definition of “customs and excise station” insert—

“customs formalities”, in relation to any goods, means the requirements made by or under this Act, or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, that apply in relation to the importation or exportation of the goods;

“customs warehouse” means premises approved under regulations under Schedule 2 to the Taxation (Cross-border Trade) Act 2018 for the purposes of a storage procedure;

d

in the definition of “excise warehouse”, omit “(whether or not it is also approved under subsection (2))”,

e

in the definition of “importer”, for “they are delivered out of charge” substitute “ all customs formalities have been complied with in respect of the goods ”,

f

after the definition of “Queen's warehouse” insert—

“railway customs area” has the meaning given by section 26(1ZA)(c);

g

in the definition of “stores”, for “ship or aircraft” substitute “ ship, aircraft or railway vehicle ”,

h

after the definition of “stores” insert—

“temporary storage facility” has the meaning given by section 25A;

i

in the definition of “transit goods”, for the words from “except in the expression” to the end substitute “ means chargeable goods declared for a transit procedure; ”,

j

omit the definition of “transit or transhipment”,

k

omit the definition of “transit shed”,

l

for the definition of “vehicle” substitute—

“vehicle” includes—

a

a ship,

b

an aircraft, and

c

a railway vehicle;

and any reference to goods being in or on board a vehicle include their being conveyed by the vehicle (for example, by being on or otherwise attached to it);

m

after that definition insert—

  • “vehicle operator” means—

    1. a

      in the case a ship, the master of the ship,

    2. b

      in the case of an aircraft, the commander of the aircraft,

    3. c

      in the case of a railway vehicle, the person designated as train manager by the person operating the international service on which the railway vehicle is engaged, and

    4. d

      in the case of any other vehicle, the person in charge of the vehicle;

n

omit the definition of “victualling warehouse”, and

o

in the definition of “warehouse”—

i

omit “or (2) or subsections (1) and (2)”, and

ii

omit “subsection (4) of that section and”.

3

After subsection (3) insert—

3A

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 1 of the Taxation (Cross-border Trade) Act 2018 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Part; and for ease of reference the following is a list of the expressions concerned—

  • “the applicable export provisions”

  • “authorised use procedure”

  • “chargeable goods”

  • “Customs declaration” (including any expression relating to a Customs declaration such as the documents accompanying it or its acceptance)

  • “Customs procedure” (including expressions relating to a Customs procedure such as goods being released to or discharged from the procedure)

  • “inward processing procedure”

  • “storage procedure”

  • “territory outside the United Kingdom”

  • “temporary admission procedure”

  • “transit procedure”.

4

Omit subsection (7).