SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
43
1
Section 49 (forfeiture of goods improperly imported) is amended as follows.
2
In subsection (1)—
a
in paragraph (a)—
i
in the opening words, for “Acts 1979, any imported goods, being goods chargeable on” substitute “Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to”,
ii
for sub-paragraph (iii) substitute—
iii
unloaded from any other vehicle which has entered the United Kingdom, or
iii
in sub-paragraph (iv), for “transit shed” substitute “temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept”,
b
in paragraph (c), for “any vehicle” substitute “any other vehicle”, and
c
for paragraph (e) substitute—
e
any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;
3
In subsection (2), for paragraphs (a) to (c) substitute—
a
declared as intended for exportation in the same vehicle,
b
declared for a transit procedure or a storage procedure, or
c
are otherwise to be warehoused for exportation or for use as stores,