{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-27",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-27.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/7/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) Section 35 (report inwards) is amended as follows.\n(2) In subsection (1), for “ship and aircraft” substitute “ vehicle ”.\n(3) In subsection (2)(b), for “and not yet cleared on importation” substitute “ which have not yet been declared for a Customs procedure ”.\n(4) In subsection (3)(b)(i) for “and not already cleared at a customs and excise airport” substitute “ without yet having made a Customs declaration ”.\n(5) After subsection (3) insert—\n“(3A) This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—\n(a) from any place outside the United Kingdom; or\n(b) carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.”\n(6) In subsection (6)—\n(a) for “ship, or aircraft” substitute “ vehicle ”, and\n(b) for “or flight” substitute “ flight, or journey ”.\n(7) In subsection (7)—\n(a) for “ship or aircraft” substitute “ vehicle ”,\n(b) after “arrives” insert “ in the United Kingdom, or ”, and\n(c) for “the master of the ship or commander of the aircraft” substitute “ the vehicle operator ”.\n(8) In subsection (9), after “in this section” insert “ and in section 35A ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 7 para. 27 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/27",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}