Amendment of the Taxation (Cross-border Trade) Act 2018I1I15

1

The Act is amended as follows.

2

In Schedule 1 (customs declarations), after paragraph 16 insert—

16A

Paragraphs 15 and 16 are subject to provision contained in regulations made under paragraph 3(5) about customs declarations that are made before goods are imported into the United Kingdom (for example, provision that in certain cases such declarations may only be amended or withdrawn with the consent of an HMRC officer).

3

For paragraph 33 of Part 2 of Schedule 7 (amendments of the Customs and Excise Management Act 1979) M1 substitute—

33

In section 39 (entry of surplus stores) M2—

a

before subsection (1) insert—

A1

This section applies only for excise duty purposes.

b

in subsection (1), for “ship or aircraft”, in both places it occurs, substitute “ ship, aircraft or railway vehicle ”.