SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I116
I2I51
Section 25 (approval of transit sheds) is amended as follows.
2
In subsection (1)—
I3a
omit “and subject to such conditions and restrictions”, and
I5b
for the words from “not yet cleared out of charge” to the end, substitute “
subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018.
”
I43
After subsection (1) insert—
1A
In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—
a
specify conditions which must be met before an approval is granted, or
b
specify other conditions which they may, in any particular case, require to be met before an approval is granted.
1B
In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.
I54
Omit subsection (3).
I55
In subsection (4)—
a
for “entry” substitute “
needing to comply with all customs formalities in relation to the goods
”
, and
b
for “transit sheds”, in each place, substitute “
temporary storage facilities
”
.
I56
In the heading, for “transit sheds” substitute “
temporary storage facilities
”
.