http://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/35/enactedTaxation (Cross-border Trade) Act 2018enKing's Printer of Acts of Parliament2018-09-25SCHEDULESSCHEDULE 7Import duty: consequential amendmentsPART 2Amendments of CEMA 1979351

Section 41 (failure to comply with provisions as to entry) is amended as follows.

2

For the words from “, any person making entry of goods” to “in connection with that entry shall” substitute

a

any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or

b

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,

shall

.

3

Omit the words from “but this section shall not apply to” to the end.

4

In the heading, for “provisions as to entry” substitute “customs formalities”.

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Amendments of
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1979
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<p>Section 41 (failure to comply with provisions as to entry) is amended as follows.</p>
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