# Taxation (Cross-border Trade) Act 2018, Paragraph 69


(1) Section 67 (offences in relation to exportation of goods) is amended as follows.
(2) In subsection (1)—
(a) in the opening words, for “ship or aircraft” substitute “ vehicle ”, and
(b) in the words after paragraph (b)—
(i) for “the master of the ship or the commander of the aircraft” substitute “ the vehicle operator ”, and
(ii) for “ship or aircraft” substitute “ vehicle ”.
(3) In subsection (4)—
(a) in the opening words, omit “or brought to a customs and export station for exportation by land”,
(b) for paragraph (a) substitute—
“(a) goods in an excise warehouse or goods which have been declared for a storage procedure;”, and
(c) in paragraph (c), after “not been paid” insert “ or goods which have been declared for an authorised use procedure or temporary admission procedure ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/7/paragraph/69 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-7/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.