SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 100 (general offences relating to warehouses and warehoused goods) is amended as follows.

2

In subsection (2)—

a

in paragraph (a), after “any goods which have been” insert “ declared for a storage procedure or ”,

b

in paragraph (b), after “any goods which have been” insert “ declared for a storage procedure or ”,

c

in paragraph (c), for “ship, aircraft or vehicle” substitute “ vehicle ”, and

d

in paragraph (d), after “when they have been” insert “ declared for a storage procedure or ”.

3

After subsection (4) insert—

5

In this section “warehouse”, except in the expression “Queen's warehouse”, means a customs warehouse or an excise warehouse.