OpenLegislation

Paragraph 76 I1I2

(1)

Section 77 (information in relation to goods imported or exported) is amended as follows.

(2)

In subsection (1)(a), for “an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act” substitute “ a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 ”.

(3)

In subsection (3)—

(a)

for “entry thereof” substitute “ a declaration in respect of the goods ”, and

(b)

for “declaration”, in each place, substitute “ statement ”.

(4)

In subsection (4), for “entry delivered” substitute “ declaration made ”.

(5)

In subsection (5)(a), for “entry delivered” substitute “ declaration made ”.

Annotations

Commencement

I1

Sch. 7 para. 76 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

Sch. 7 para. 76 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)