Taxation (Cross-border Trade) Act 2018

47 (1) Section 52 (meaning for this Part of “dutiable or restricted goods”) is amended as follows. U.K.

(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”, and

(b) omit “import duty or”.

Commencement Information

I1 Sch. 7 para. 47 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2 Sch. 7 para. 47 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)