44(1)Section 50 (penalty for improper importation of goods) is amended as follows.U.K.
(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,”.
Commencement Information
I1Sch. 7 para. 44 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 44 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)