SCHEDULES
SCHEDULE 7Import duty: consequential amendments
PART 2Amendments of CEMA 1979
I1I276
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
”
.