OpenLegislation

Paragraph 27 I1I2

(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 ”.

Annotations

Commencement

I1

Sch. 7 para. 27 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

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)