# Taxation (Cross-border Trade) Act 2018, Paragraph 27


(1) Section 35 (report inwards) is amended as follows.
(2) In subsection (1), for “ship and aircraft” substitute “ vehicle ”.
(3) In subsection (2)(b), for “and not yet cleared on importation” substitute “ which have not yet been declared for a Customs procedure ”.
(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 ”.
(5) After subsection (3) insert—
“(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—
(a) from any place outside the United Kingdom; or
(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.”
(6) In subsection (6)—
(a) for “ship, or aircraft” substitute “ vehicle ”, and
(b) for “or flight” substitute “ flight, or journey ”.
(7) In subsection (7)—
(a) for “ship or aircraft” substitute “ vehicle ”,
(b) after “arrives” insert “ in the United Kingdom, or ”, and
(c) for “the master of the ship or commander of the aircraft” substitute “ the vehicle operator ”.
(8) In subsection (9), after “in this section” insert “ and in section 35A ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/27 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.