Finance Act 1981

Entry of goods on importation

1 (1) Section 37 shall be amended as follows.

(2) In subsection (1) for the words " and containing such particulars " there shall be substituted the words " , containing such particulars and accompanied by such documents ".

(3) In subsection (3)(a) after the words " for home use " there shall be inserted the words " or for free circulation ".

(4) Subsection (5)(a) shall be omitted.

(5) For subsections (6) and (7) there shall be substituted—

“(6) Except with the permission of the Commissioners no entry shall be delivered before the goods have been presented at the proper office of customs and excise.

(7) Where the Commissioners permit an entry to be delivered before presentation of the goods, the goods must be presented at the proper office of customs and excise within such time at the Commissioners may allow; and if the goods are not to presented the entry shall be treated as not having been delivered.

(8) Goods shall be treated as presented at the proper office of customs and excise if notice is given, in such form and manner as the Commissioners may direct, to the proper officer of the arrival of the goods at that office or at such other place as may be specified by directions given by the Commissioners.

(9) Acceptance of an entry by the proper officer shall be signified in such manner as the Commissioners may direct.”