SCHEDULES

SCHEDULE 7Import duty: consequential amendments

PART 2Amendments of CEMA 1979

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1

Section 77 (information in relation to goods imported or exported) is amended as follows.

2

In subsection (1)(a), for “an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act” substitute “ a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

3

In subsection (3)—

a

for “entry thereof” substitute “ a declaration in respect of the goods ”, and

b

for “declaration”, in each place, substitute “ statement ”.

4

In subsection (4), for “entry delivered” substitute “ declaration made ”.

5

In subsection (5)(a), for “entry delivered” substitute “ declaration made ”.