69(1)Section 67 (offences in relation to exportation of goods) is amended as follows.U.K.
(2)In subsection (1)—
(a)in the opening words, for “ship or aircraft” substitute “ vehicle ”, and
(b)in the words after paragraph (b)—
(i)for “the master of the ship or the commander of the aircraft” substitute “ the vehicle operator ”, and
(ii)for “ship or aircraft” substitute “ vehicle ”.
(3)In subsection (4)—
(a)in the opening words, omit “or brought to a customs and export station for exportation by land”,
(b)for paragraph (a) substitute—
“(a)goods in an excise warehouse or goods which have been declared for a storage procedure;”, and
(c)in paragraph (c), after “not been paid” insert “ or goods which have been declared for an authorised use procedure or temporary admission procedure ”.
Commencement Information
I1Sch. 7 para. 69 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 7 para. 69 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)