SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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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

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,