SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I247
1
Section 52 (meaning for this Part of “dutiable or restricted goods”) is amended as follows.
2
In subsection (1)—
a
for paragraph (a) substitute—
a
goods from an excise warehouse or goods which have been declared for a storage procedure;
b
in paragraph (c), at the end insert “
or goods which have been declared for an authorised use procedure or temporary admission procedure,
”
, and
c
in paragraph (d), at the end insert “
or goods otherwise eligible for remission, repayment or refund of duty on their export
”
.
3
In subsection (2)—
a
for “means goods” substitute
means—
a
goods declared for an inward processing procedure, or
b
goods
b
omit “import duty or”.