Taxation (Cross-border Trade) Bill (HC Bill 128)

(a) after “any aerodrome” insert “or railway customs area”, and

(b) after “the aerodrome” insert “or railway customs area”.

(4) After subsection (3) insert—

“(3A) If so required by the Commissioners, the person in control of a
5railway customs area shall—

(a) keep a record in such form and manner as the Commissioners
may approve of all railway vehicles arriving at or departing
from the area,

(b) keep that record available and produce it on demand to any
10officer, together with all other documents kept in the area
which relate to the movement of railway vehicles, and

(c) permit any officer to make copies of and take extracts from
any such record or document.”

(5) In the heading, after “aerodromes,” insert “railway vehicles and customs
15areas,”.

25 (1) Section 34 (power to prevent flight of aircraft) is amended as follows.

(2) In subsection (1)(b), for “clearance outwards is given” substitute “the aircraft
is cleared for departure”.

(3) After subsection (1) insert—

“(1A) 20If it appears to any officer or constable—

(a) that a railway vehicle is intended or likely to depart for a
destination outside the United Kingdom, and

(b) that—

(i) the last place at which goods may be loaded onto or
25unloaded from, or passengers may board or
disembark from, the vehicle before it leaves the
United Kingdom is not within a railway customs area,
or

(ii) it is intended or likely to depart from a railway
30customs area before being cleared for departure,

the officer or constable may give such instructions and take such
steps by way of detention of the vehicle or otherwise as appear
necessary in order to prevent its departure.”

(4) In subsection (2), after “subsection (1)” insert “or (1A)”.

(5) 35In subsection (3)—

(a) after “an aircraft flies” insert “or railway vehicle departs”,

(b) after “subsection (1)” insert “or (1A)”,

(c) for “or notwithstanding” substitute “or flies or departs
notwithstanding”,

(d) 40after “the flight”, in both places, insert “or departure”, and

(e) for “the commander” substitute “the vehicle operator”.

(6) In the heading, after “aircraft” insert “or departure of railway vehicles”.

26 In the italic heading before section 35, for “Inward entry and clearance”
substitute “Control of entry of goods”.

27 (1) 45Section 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
5airport” 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) 10carrying 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) 15for “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
20“the vehicle operator”.

(8) In subsection (9), after “in this section” insert “and in section 35A”.

28 After section 35 insert—

“35A Obligation to confirm making of Customs declaration: particular
vehicle operators

(1) 25The Commissioners may by regulations make provision requiring, in
cases specified in the regulations, a vehicle operator to confirm that,
in respect of all goods in the vehicle which are to be imported into the
United Kingdom—

(a) a Customs declaration has been made in respect of them, or

(b) 30the vehicle operator reasonably believes that a Customs
declaration has been made in respect of them.

(2) The regulations may require the confirmation to be given in
accordance with provision made by the regulations.

(3) A vehicle operator who does not provide a confirmation in
35accordance with the regulations is liable on summary conviction to a
penalty of level 3 on the standard scale.”

29 Omit section 37A (initial and supplementary entries).

30 Omit section 37B (postponed entry).

31 Omit section 37C (provisions supplementary to ss. 37A and 37B).

32 40Omit section 38B (correction and cancellation of entry).

33 In section 39 (entry of surplus stores), before subsection (1) insert—

“(A1) This section applies only for excise duty purposes.”

34 (1) Section 40 (removal of uncleared goods to Queen’s warehouse) is amended
as follows.

(2) For subsection (1) substitute—

“(1) 5The proper officer may remove chargeable goods to a Queen’s
warehouse in any of the following cases—

(a) where the goods have not been presented to Customs on
import in accordance with Part 1 of the Taxation (Cross-
border Trade) Act 2018 within the relevant number of days
10from the day on which the goods were imported;

(b) where the goods have not been moved to a temporary storage
facility in accordance with paragraph 1 of Schedule 1 to that
Act within the relevant number of days from the day on
which the goods were required to be so moved;

(c) 15where a Customs declaration has not been made in respect of
the goods within the relevant number of days from the day
on which the goods were presented to Customs on import;

(d) where a document which is required to accompany a
Customs declaration is not made available to Her Majesty’s
20Revenue and Customs within the relevant number of days
from the day on which it was required to be made available;

(e) where the 90 day period referred to in paragraph 1 of
Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has
ended and the goods have not been released to a Customs
25procedure within the relevant number of days from the day
on which that period ended;

(f) where the goods have been released to a Customs procedure
but have not been removed from a temporary storage facility
within the relevant number of days from the day on which
30the goods were released to the procedure;

(g) where an officer of Revenue and Customs requires goods to
be made available for examination and the goods are not
made available within 21 days of the requirement being
imposed; or

(h) 35where goods have been imported by sea and do not
constitute a significant proportion of the ship’s cargo, they
are at any time after the arrival of the importing ship at the
port at which they are to be unloaded the only goods
remaining to be unloaded from that ship at that port.”

(3) 40In subsection (2), for “entry” substitute “compliance with the customs
formalities in respect of the goods”.

(4) In subsection (3)—

(a) in the opening words—

(i) after “section 99(3) below, if” insert “the relevant customs
45formalities are not complied with in respect of”, and

(ii) omit “are not cleared by the importer thereof”, and

(b) in the words after paragraph (b), for “them” substitute “the goods”.

(5) In subsection (4), for paragraph (a) substitute—

“(a) “the relevant number of days” means—

(i) where the goods have been imported by air, 7 clear
days, and

(ii) in any other case, 14 clear days;”.

(6) For subsection (5) substitute—

“(5) 5Where any restriction is placed upon the unloading of goods from
any vehicle by virtue of any enactment relating to the prevention of
epidemic and infectious diseases, then, in relation to that vehicle—

(a) “the relevant date” means the date of the removal of the
restriction; and

(b) 10the relevant number of days referred to in any paragraph of
subsection (1) other than paragraph (d) is counted from the
day on which the restriction is removed rather than the day
referred to within the paragraph concerned.”

(7) In the heading, for “uncleared” substitute “chargeable”.

35 (1) 15Section 41 (failure to comply with provisions as to entry) is amended as
follows.

(2) For the words from “, any person making entry of goods” to “in connection
with that entry shall” substitute “—

(a) any person importing goods who contravenes or fails to
20comply with any of the requirements made by or under this
Part of this Act, or

(b) any person who contravenes or fails to comply with any of
the requirements made by or under Part 1 of the Taxation
(Cross-border Trade) Act 2018 in connection with the
25presentation of goods to Customs on import, the making of a
declaration relating to the storage of goods or the making of
a Customs declaration,”

shall”.

(3) Omit the words from “but this section shall not apply to” to the end.

(4) 30In the heading, for “provisions as to entry” substitute “customs formalities”.

36 (1) Section 42 (power to regulate unloading, removal, etc of imported goods) is
amended as follows.

(2) In subsection (1)(a)—

(a) after “airport,” insert “any other vehicle entering the United
35Kingdom”, and

(b) for “Northern Ireland” substitute “the United Kingdom”.

(3) Omit subsection (3).

37 (1) Section 43 (duty on imported goods) is amended as follows.

(2) In subsection (1)—

(a) 40omit “or section 2(2) of the European Communities Act 1972 or any
Community regulation or other instrument having the force of law”,
and

(b) after “the proper officer any” insert “excise”.

(3) In subsection (2)—

(a) 45in the opening words, omit “customs or”, and

(b) in paragraph (c)—

(i) omit sub-paragraph (i) (together with the “and” at the end of
it), and

(ii) in sub-paragraph (ii), omit “as respects other duties,”.

(4) 5Omit subsections (2A) to (2C).

(5) In subsection (2D), for “any of sections 44 to 48” substitute “section 44”.

(6) In subsection (3)—

(a) after “chargeable with the like” insert “excise”, and

(b) omit the words from “; and if any question” to the end.

(7) 10In subsection (5)—

(a) after “whether or not any” insert “excise”, and

(b) after “purpose of charging” insert “excise”.

(8) In subsection (6)—

(a) in the opening words, omit “customs or”,

(b) 15in paragraph (b), omit “customs and”, and

(c) in the words after that paragraph, after “rate of the” insert “excise”.

(9) Omit subsections (8) and (9).

(10) In the heading, for “Duty” substitute “Excise duty”.

38 In section 44 (exclusion of s. 43(1) for importers etc keeping standing
20deposits), after “to cover any” insert “excise”.

39 Omit section 45 (deferred payment of customs duty).

40 Omit section 46 (goods to be warehoused without payment of duty).

41 Omit section 47 (relief from payment of duty of goods entered for transit or
transhipment).

42 25Omit section 48 (relief from payment of duty of goods temporarily
imported).

43 (1) Section 49 (forfeiture of goods improperly imported) is amended as follows.

(2) In subsection (1)—

(a) in paragraph (a)—

(i) 30in the opening words, for “Acts 1979, any imported goods,
being goods chargeable on” substitute “Acts 1979 or by or
under the Taxation (Cross-border Trade) Act 2018, any
imported goods, being goods chargeable by reference to”,

(ii) for sub-paragraph (iii) substitute—

“(“iii) 35unloaded from any other vehicle
which has entered the United
Kingdom, or”, and”

(iii) in sub-paragraph (iv), for “transit shed” substitute
“temporary storage facility or any place specified by an
40officer of Revenue and Customs under Part 1 of the Taxation
(Cross-border Trade) Act 2018 as a place where the goods are
required to be kept”,

(b) in paragraph (c), for “any vehicle” substitute “any other vehicle”, and

(c) for paragraph (e) substitute—

“(e) any goods are found, whether before or after being
released to or discharged from a Customs procedure,
not to correspond with any information provided
5under Part 1 of the Taxation (Cross-border Trade) Act
2018;”.

(3) In subsection (2), for paragraphs (a) to (c) substitute—

“(a) declared as intended for exportation in the same vehicle,

(b) declared for a transit procedure or a storage procedure, or

(c) 10are otherwise to be warehoused for exportation or for use as
stores,”.

44 (1) Section 50 (penalty for improper importation of goods) is amended as
follows.

(2) In subsection (2)—

(a) 15in paragraph (a), for “any vehicle in Northern Ireland” substitute
“any other vehicle which has entered the United Kingdom”, and

(b) in paragraph (b), for “transit shed” substitute “temporary storage
facility, any place specified by an officer of Revenue and Customs
under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place
20where the goods are required to be kept”.

(3) In subsection (6), for paragraph (b) substitute—

“(b) directly or indirectly imports, or causes to be imported, any
chargeable goods found, whether before or after being
released to a Customs procedure, not to correspond with any
25information provided under Part 1 of the Taxation (Cross-
border Trade) Act 2018,”.

45 In section 51 (special provisions as to proof in Northern Ireland), in
subsection (1), for “on their importation”, in both places, substitute “by
reference to their importation”.

46 30For the italic heading before section 52 substitute “Breach of applicable
export provisions etc”.

47 (1) Section 52 (meaning for this Part of “dutiable or restricted goods”) is
amended as follows.

(2) In subsection (1)—

(a) 35for paragraph (a) substitute—

“(a) goods from an excise warehouse or goods which have
been declared for a storage procedure;”,”

(b) in paragraph (c), at the end insert “or goods which have been
declared for an authorised use procedure or temporary admission
40procedure,”, and

(c) in paragraph (d), at the end insert “or goods otherwise eligible for
remission, repayment or refund of duty on their export”.

(3) In subsection (2)—

(a) for “means goods” substitute “means—

(a) 45goods declared for an inward processing procedure,
or

(b) goods”, and”

(b) omit “import duty or”.

48 After section 52 insert—

“52A Breach of applicable export provisions etc

(1) This section applies to any goods the export of which is required to
5be made in accordance with the applicable export provisions.

(2) If any person contravenes or fails to comply with any of the
requirements—

(a) the person is guilty of an offence, and

(b) the goods are liable to forfeiture.

(3) 10A person guilty of an offence under subsection (2) in a case where the
goods are dutiable or restricted goods is liable on summary
conviction to a penalty of—

(a) £20,000, or

(b) three times the value of the goods,

15whichever is the greater.

(4) A person guilty of an offence under subsection (2) in any other case
is liable on summary conviction to a penalty of level 4 on the
standard scale.

(5) If—

(a) 20in breach of the applicable export provisions, any dutiable or
restricted goods fail to be exported from the United Kingdom
by the time by which they were required to be exported, and

(b) notice of the failure is not immediately given to an officer of
Revenue and Customs,

25the goods are (in addition to being liable to forfeiture under
subsection (2)) subject to the control of an officer of Revenue and
Customs as mentioned in subsection (6) even if the procedure
provided for by the applicable export provisions is discharged.

(6) An officer of Revenue and Customs may—

(a) 30require any person to provide such information and
documents to the officer as may be specified by the officer,
and

(b) require the goods to be moved to, and kept in, such place as
may be specified by the officer.

(7) 35Any person who contravenes or fails to comply with a requirement
imposed under subsection (6) is liable on summary conviction to a
penalty of £20,000.”

49 (1) Section 53 (entry outwards of goods) is amended as follows.

(2) Omit subsections (1) to (7).

(3) 40In subsection (8)—

(a) for “of which entry is required under this section” substitute “which
are required to be exported in accordance with the applicable export
provisions”, and

(b) for the words from “before entry has” to “and where” substitute
“before the applicable export provisions have been complied with,
and”.

(4) Omit subsections (10) to (12).

50 5Omit section 54 (acceptance of incomplete entry).

51 Omit section 55 (correction and cancellation of entry).

52 Omit section 56 (failure to export).

53 Omit section 57 (delivery of entry by owner of exporting ship etc).

54 Omit section 58 (simplified clearance procedure).

55 10Omit section 58A (local export control).

56 Omit section 58B (provisions supplementary to ss 58 and 58A).

57 Omit section 58C (pipe-lines and export of ships and aircraft).

58 Omit section 58D (operative date for Community purposes).

59 Omit section 58E (authentication of Community customs documents).

60 (1) 15Section 59 (restrictions on putting export goods alongside for loading) is
amended as follows.

(2) In subsection (1), for the words from “to be entered outwards” to the end
substitute “to be exported in accordance with the applicable export
provisions”.

(3) 20In subsection (2)(a) and (b), for “ship or aircraft” substitute “vehicle other
than a road vehicle”.

61 In section 60 (additional restrictions as to certain export goods), after
subsection (1) insert—

“(1A) For the purposes of subsection (1), the reference to entering goods for
25exportation is to the doing of anything required to be done under
provision made by or under Part 1 of the Taxation (Cross-border
Trade) Act 2018 in connection with the export of the goods.”

62 In section 60A (power to make regulations about stores), in subsection (1),
for “ship or aircraft” substitute “ship, aircraft or railway vehicle”.

63 (1) 30Section 61 (supplementary provision relating to stores) is amended as
follows.

(2) In subsection (5)(b), for “the master or commander and the owner of the ship
or aircraft” substitute “the vehicle operator and the owner of the ship,
aircraft or railway vehicle”.

(3) 35In subsection (7)—

(a) in the opening words—

(i) for “ship or aircraft” substitute “ship, aircraft or railway
vehicle”,

(ii) for “any port or customs and excise airport for a destination
40outside the United Kingdom” substitute “the United
Kingdom”, and

(iii) for “cleared outwards” substitute “cleared for departure”,

(b) in paragraph (b), for “ship’s or aircraft’s” substitute “vehicle’s”, and

(c) in the words after that paragraph, for “the master of the ship or the
commander of the aircraft” substitute “the vehicle operator”.

(4) 5In subsection (7A), for “the master of the ship or the commander of the
aircraft” substitute “the vehicle operator”.

64 (1) Section 62 (information, documentation, etc as to export goods) is amended
as follows.

(2) Omit subsection (2).

(3) 10In subsection (3), omit “or (2)”.

(4) In subsection (4), omit “or (2)”.

65 (1) Section 63 (entry outwards of exporting ships) is amended as follows.

(2) In subsection (1)—

(a) omit “to a place outside the member States”, and

(b) 15for “those States” substitute “the United Kingdom”.

(3) In subsection (2), for “the member States” substitute “the United Kingdom”.

(4) In subsection (7), omit “or the member States”.

66 (1) Section 64 (clearance outwards of ships and aircraft) is amended as follows.

(2) For subsection (1) substitute—

“(1) 20No vehicle other than a road vehicle is to depart from the United
Kingdom until clearance for departure has been obtained from the
proper officer.”

(3) After subsection (1) insert—

“(1A) The Commissioners may by regulations make provision disapplying
25the requirement to obtain clearance in specified circumstances.”

(4) In subsection (6)—

(a) for “ship or aircraft” substitute “vehicle”,

(b) for “departs from any port or customs and excise airport” substitute
“departs from the United Kingdom”, and

(c) 30for “master or commander” substitute “vehicle operator”.

(5) In subsection (7), for the words from “where any aircraft” to “that airport”
substitute “where any vehicle is required under this section to obtain
clearance to depart the United Kingdom, any goods are loaded, or are
waterborne for loading, into that vehicle”.

(6) 35In the heading, for “ships and aircraft” substitute “vehicles”.

67 (1) Section 65 (power to refuse or cancel clearance of ship or aircraft) is amended
as follows.

(2) In subsection (1)—

(a) in the opening words, after “the Customs and Excise Acts 1979”
40insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”,

(b) in paragraph (a), for “ship or aircraft” substitute “vehicle required to
obtain clearance to depart the United Kingdom,”, and

(c) for paragraph (b) substitute—

“(b) where clearance has been given in respect of a vehicle,
5any officer may at any time cancel the clearance
before the vehicle has departed from the United
Kingdom.”

(3) In subsection (2)—

(a) in the opening words, from the beginning to “may be served—”
10substitute “Any cancellation may be made orally, electronically or
otherwise in writing, and if made in writing (but not electronically)
may be served on the vehicle operator—”, and

(b) in paragraph (c), for “ship or aircraft” substitute “vehicle”.

(4) For subsection (3) substitute—

“(3) 15Where a clearance is cancelled, it forthwith becomes void.”

(5) In the heading, for “ship or aircraft” substitute “vehicle”.

68 In section 66 (power to make regulations as to exportation, etc), in subsection
(1)—

(a) in paragraph (a), for “ships and aircraft respectively the loading and
20making waterborne for loading” substitute “vehicles the loading
(including making waterborne for loading)”, and

(b) in paragraph (b), for “Northern Ireland” substitute “the United
Kingdom”.

69 (1) Section 67 (offences in relation to exportation of goods) is amended as
25follows.

(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”
30substitute “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) 35for 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
40admission procedure”.

70 In section 68 (offences in relation to exportation of prohibited or restricted
goods), in subsection (5)—

(a) for “the ship, aircraft or vehicle in which they were exported”
substitute “the vehicle in which they were exported”, and

(b) 45for “both the owner of the ship, aircraft or vehicle and the master of
the ship, commander of the aircraft or person in charge of the