SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I244
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,