SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 50 (penalty for improper importation of goods) is amended as follows.

2

In subsection (2)—

a

in paragraph (a), for “any vehicle in Northern Ireland” substitute “ any other vehicle which has entered the United Kingdom ”, and

b

in paragraph (b), for “transit shed” substitute “ temporary storage facility, 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 ”.

3

In subsection (6), for paragraph (b) substitute—

b

directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,