Taxation (Cross-border Trade) Act 2018

43 (1) Section 49 (forfeiture of goods improperly imported) is amended as follows.

(2) In subsection (1)—

(a) in paragraph (a)—

(i) in the opening words, for “Acts 1979, any imported goods, being goods chargeable on” substitute “Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to”,

(ii) for sub-paragraph (iii) substitute—

“(iii) unloaded from any other vehicle which has entered the United Kingdom, or”, and

(iii) in sub-paragraph (iv), for “transit shed” substitute “temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept”,

(b) in paragraph (c), for “any vehicle” substitute “any other vehicle”, and

(c) for paragraph (e) substitute—

“(e) any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;”.

(3) In subsection (2), for paragraphs (a) to (c) substitute—

“(a) declared as intended for exportation in the same vehicle,

(b) declared for a transit procedure or a storage procedure, or

(c) are otherwise to be warehoused for exportation or for use as stores,”.