http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/35Taxation (Cross-border Trade) Act 2018An Act to impose and regulate a duty of customs by reference to the importation of goods into the United Kingdom; to confer a power to impose and regulate a duty of customs by reference to the export of goods from the United Kingdom; to make other provision in relation to any duty of customs in connection with the withdrawal of the United Kingdom from the EU; to amend the law relating to value added tax, and the law relating to any excise duty on goods, in connection with that withdrawal; and for connected purposes.texttext/xmlenStatute Law Database2024-06-13Expert Participation2024-05-13 SCHEDULESSCHEDULE 7Import duty: consequential amendmentsPART 2Amendments of CEMA 1979351Section 41 (failure to comply with provisions as to entry) is amended as follows.2For the words from “, any person making entry of goods” to “in connection with that entry shall” substituteaany person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, orbany person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,shall .3Omit the words from “but this section shall not apply to” to the end.4In the heading, for “provisions as to entry” substitute “ customs formalities ”.Sch. 7 para. 35 in force for specified purposes at 13.9.2018, see s. 57(1)(a)Sch. 7 para. 35 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)
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35
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<Text>Section 41 (failure to comply with provisions as to entry) is amended as follows.</Text>
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<Pnumber>a</Pnumber>
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<Text>any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,</Text>
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<AppendText>.</AppendText>
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In the heading, for “provisions as to entry” substitute
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.
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<Text>
Sch. 7 para. 35 in force for specified purposes at 13.9.2018, see
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<Text>
Sch. 7 para. 35 in force at 31.12.2020 in so far as not already in force by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1642" id="cb7y5pzr4-03014" 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>
,
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