http://www.legislation.gov.uk/ukpga/1979/2/section/35ACustoms and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2024-10-10 Part IV Control of Importation <Addition ChangeId="M_F_72cda41d-a25a-45a3-9053-28925c78add2-1542212712596" CommentaryRef="M_F_72cda41d-a25a-45a3-9053-28925c78add2">Control of entry of goods</Addition><Addition ChangeId="key-44facde9c30554374e3d26c7e8676c29-1542117783713" CommentaryRef="key-44facde9c30554374e3d26c7e8676c29">Obligation to confirm making of Customs declaration: particular vehicle operators</Addition>35A1The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—aa Customs declaration has been made in respect of them, orbthe vehicle operator reasonably believes that a Customs declaration has been made in respect of them.2The regulations may require the confirmation to be given in accordance with provision made by the regulations.3A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.S. 35 cross-heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 26 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)S. 35A inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 28 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)
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<dc:title>Customs and Excise Management Act 1979</dc:title>
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<Title> Control of Importation</Title>
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<Addition ChangeId="key-44facde9c30554374e3d26c7e8676c29-1542117783713" CommentaryRef="key-44facde9c30554374e3d26c7e8676c29">A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.</Addition>
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S. 35 cross-heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="d9e4" Year="2018" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef id="cc00003" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a" SectionRef="section-57-1-a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef id="cc199739101286" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/26" Operative="true" SectionRef="schedule-7-paragraph-26">Sch. 7 para. 26</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="d9e13" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef id="cc00006" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3" Operative="true" SectionRef="regulation-3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="d9e20" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef id="cc00008" CitationRef="d9e20" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" UpTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" Operative="true" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="d9e26" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642">S.I. 2020/1642</Citation>
,
<CitationSubRef id="cc00010" CitationRef="d9e26" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a" Operative="true" SectionRef="regulation-4-a">reg. 4(a)</CitationSubRef>
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<CitationSubRef id="cejmpkut4-00173" SectionRef="section-35A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/35A">S. 35A</CitationSubRef>
inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="cejmpkut4-00174" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="22" Title="Taxation (Cross-border Trade) Act 2018">Taxation (Cross-border Trade) Act 2018 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-00174" id="cejmpkut4-00175" SectionRef="section-57-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="cejmpkut4-00174" id="cejmpkut4-00176" SectionRef="schedule-7-paragraph-28" URI="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/28" Operative="true">Sch. 7 para. 28</CitationSubRef>
(with savings and transitional provisions in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1449" id="cejmpkut4-00177" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1449">S.I. 2020/1449</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-00177" id="cejmpkut4-00178" SectionRef="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</CitationSubRef>
and
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="cejmpkut4-00179" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26">2020 c. 26</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-00179" id="cejmpkut4-00180" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cejmpkut4-00181" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1642" Title="The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020">S.I. 2020/1642</Citation>
,
<CitationSubRef CitationRef="cejmpkut4-00181" id="cejmpkut4-00182" SectionRef="regulation-4-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>