SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I16
1
Section 5 (time of importation, exportation, etc) is amended as follows.
2
In subsection (2)—
a
in the opening words, for “subsections (3)” substitute “
subsections (2A)
”
, and
b
in paragraph (c), for “are brought across the boundary into Northern Ireland” substitute “
enter the United Kingdom
”
.
3
After subsection (2) insert—
2A
If there is a relevant international arrangement with a country or territory outside the United Kingdom, the Commissioners may by regulations provide for the time of importation of any goods to be a time—
a
which is earlier than the times set out in paragraph (a), (b) or (c) of subsection (2), and
b
which is specified by reference to movement in or out of an area in the country or territory.
2B
“Relevant international arrangement” means an arrangement between Her Majesty's government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as imported into the United Kingdom.
4
Omit subsection (3).
5
In subsection (4), after “subsections (5)” insert “
, (5A)
”
.
6
After subsection (5) insert—
5A
If there is a relevant international arrangement with a country or territory outside the United Kingdom, the Commissioners may by regulations provide for the time of exportation of any goods to be a time—
a
which is earlier than the times set out in paragraph (a) or (b) of subsection (4), and
b
which is specified by reference to movement in or out of an area in the country or territory.
5B
“Relevant international arrangement” means an arrangement between Her Majesty's government in the United Kingdom and the government of the country or territory which includes provision in relation to the time at which goods are to be regarded as exported from the United Kingdom.
7
In subsection (6), for “or brought across the boundary into Northern Ireland” substitute “
or otherwise when they enter the United Kingdom
”
.