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 ”.