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

vehicle” substitute “both the owner of the vehicle and the vehicle
operator”.

71 For section 69 substitute—

“69 Meaning of “coasting ship”

(1) 5In this Part “coasting ship” means any ship for the time being
engaged in the trade of carrying goods coastwise—

(a) between places in the United Kingdom, or

(b) between a place in the United Kingdom and a place in the Isle
of Man.

(2) 10The Commissioners may from time to time give directions as to what
trade by water—

(a) between places in the United Kingdom, or

(b) between a place in the United Kingdom and a place in the Isle
of Man,

15is, or is not, to be deemed to be carrying goods coastwise.”

72 Omit section 70 (coasting trade —exceptional provisions).

73 (1) Section 74 (offences in connection with carriage of goods coastwise) is
amended as follows.

(2) Omit subsection (1).

(3) 20In subsection (2), for “sections 69 to 71” substitute “section 71”.

(4) Omit subsection (5).

74 Omit section 75A (records relating to importation and exportation).

75 Omit section 75C (records relating to goods subject to certain transit
arrangements).

76 (1) 25Section 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
30required 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) 35In subsection (4), for “entry delivered” substitute “declaration made”.

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

77 Omit section 77C (information powers relating to goods subject to certain
transit arrangements).

78 (1) Section 78 (customs and excise control of persons entering or leaving the
40United Kingdom) is amended as follows.

(2) In subsection (1)—

(a) in paragraph (b), for “chargeable” substitute “taxable”,

(b) in the words after paragraph (b), after “by virtue of” insert “provision
made by regulations under section 19 of the Taxation (Cross-border
Trade) Act 2018 relating to any relief conferred on persons entering
5the United Kingdom or”, and

(c) in the second sentence, for “subsection “chargeable goods” means”
substitute “subsection “taxable goods” means”.

(3) Omit subsection (1B).

79 (1) Section 80 (power to require information or production of documents where
10origin of goods exported is evidenced under EU law or practice) is amended
as follows.

(2) In subsection (1), for “Community requirement or practice” substitute
“requirement by or under any enactment”.

(3) In the heading, omit “under EU law or practice”.

80 15In section 82 (power to haul up revenue vessels, patrol coasts, etc), in
subsection (2), after “railway” insert “or railway customs area”.

81 (1) Section 85 (penalty for interfering with revenue vessels, etc) is amended as
follows.

(2) In subsection (1), omit “ship, aircraft,”.

(3) 20In subsection (2), for “vessel, aircraft or vehicle” substitute “vehicle”.

82 In section 88 (forfeiture of ship, aircraft or vehicle constructed, etc for
concealing goods)—

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

(b) in that paragraph, for “any port or at any aerodrome” substitute “any
25port, railway customs area or aerodrome”, and

(c) in the words after that paragraph, for “or vehicle” substitute “or
other vehicle”.

83 In section 90 (forfeiture of ship or aircraft unable to account for missing
cargo)—

(a) 30after “port in the United Kingdom or the Isle of Man,” insert “a
railway vehicle has been within the limits of a railway customs area”,

(b) for “master of the ship or commander of the aircraft” substitute
“vehicle operator”, and

(c) for “the ship or aircraft” substitute “the ship, railway vehicle or
35aircraft”, and

(d) in the heading, after “ship” insert “, railway vehicle”.

84 In section 92 (approval of warehouses), omit subsections (2) to (4).

85 In section 93 (regulation of warehouses and warehoused goods), before
subsection (1) insert—

“(A1) 40In their application to warehouses, this section and sections 94, 95, 97
and 98 apply only to excise warehouses.”

86 In section 98 (procedure on warehouse ceasing to be approved), for

subsection (4) substitute—

“(4) In this section “the prescribed period” means the period of 3
months.”

87 (1) Section 99 (provisions as to deposit in Queen’s warehouse) is amended as
5follows.

(2) In subsection (1), after “the Customs and Excise Acts 1979” insert “or Part 1
of the Taxation (Cross-border Trade) Act 2018”.

(3) In subsection (4)—

(a) in the opening words, after “the Customs and Excise Acts 1979”
10insert “or Part 1 of the Taxation (Cross-border Trade) Act 2018”,

(b) in paragraph (a), after “thereon” insert “has been paid”,

(c) in paragraph (b), in the words after sub-paragraph (ii), omit the
words from “and, in the case of goods” to the end, and

(d) after that paragraph insert “; and

(c) 15the requirements made by or under Part 1 of the
Taxation (Cross-border Trade) Act 2018 have been
complied with.”

(4) In subsection (6), after “the Customs and Excise Acts 1979” insert “or Part 1
of the Taxation (Cross-border Trade) Act 2018”.

(5) 20In subsection (7), after “the Customs and Excise Acts 1979” insert “or Part 1
of the Taxation (Cross-border Trade) Act 2018”.

88 (1) Section 100 (general offences relating to warehouses and warehoused
goods) is amended as follows.

(2) In subsection (2)—

(a) 25in paragraph (a), after “any goods which have been” insert “declared
for a storage procedure or”,

(b) in paragraph (b), after “any goods which have been” insert “declared
for a storage procedure or”,

(c) in paragraph (c), for “ship, aircraft or vehicle” substitute “vehicle”,
30and

(d) in paragraph (d), after “when they have been” insert “declared for a
storage procedure or”.

(3) After subsection (4) insert—

“(5) In this section “warehouse”, except in the expression “Queen’s
35warehouse”, means a customs warehouse or an excise warehouse.”

89 In section 112 (power of entry upon premises, etc of revenue traders), in
subsection (5), omit “vessels, aircraft,”.

90 Omit section 119 (delivery of imported goods on giving of security for duty).

91 Omit section 120 (regulations for determining origin of goods).

92 (1) 40Section 121 (power to impose restrictions where duty depends on certain
matters other than use) is amended as follows.

(2) Omit “(other than the use to be made of the goods)”.

(3) In the heading, omit “other than use”.

93 Omit section 122 (regulations where customs duty depends on use).

94 In section 123 (repayment of duty where goods returned or destroyed by
importer), in subsection (1)(b)(i), for the words from “and for that purpose”
to “this Act;” substitute “and, if the export of the goods was required to be
5made in accordance with the applicable export provisions, the requirements
were met;”.

95 (1) Section 124 (forfeiture for breach of certain conditions) is amended as
follows.

(2) In subsection (1)(a), for “on” substitute “by reference to”.

(3) 10In subsection (2), for “or security”, in both places, substitute “, security or
other guarantee”.

96 Omit section 125 (valuation of goods for purpose of ad valorem duties).

97 (1) Section 129 (power to remit or repay duty on denatured goods) is amended
as follows.

(2) 15In subsection (1)—

(a) omit paragraph (a) (together with the “or” at the end of it),

(b) in paragraph (b), for “a duty” substitute “a duty of excise”, and

(c) in the words following that paragraph, for “duty”, in both places,
substitute “duty of excise”.

(3) 20In subsection (1A)—

(a) for “chargeable with a duty” substitute “chargeable with a duty of
excise”, and

(b) omit “, in the application of that section in relation to a duty of
excise,”.

(4) 25Omit subsection (5).

98 Omit section 130 (power to remit or repay duty on goods lost or destroyed,
etc).

99 (1) Section 131 (enforcement of bond in respect of goods removed without
payment of duty) is amended as follows.

(2) 30For “payment of duty” substitute “payment of excise duty”.

(3) Omit “ship, aircraft,”.

(4) In the heading, after “payment of” insert “excise”.

100 In section 133 (general provisions as to claims for drawback), at the
beginning insert—

“(A1) 35This section applies in relation to any claim for drawback for the
purposes of any excise duty.”

101 In section 134 (drawback and allowance on goods damaged or destroyed
after shipment), at the beginning insert—

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

102 40In section 135 (time limit on payment of drawback or allowance), after “in
respect of any drawback or allowance” insert “for the purposes of any excise
duty”.

103 (1) Section 136 (offences in connection with claims for drawback, etc) is
amended as follows.

(2) In subsection (4), for “entry”, in both places, substitute “any declaration”.

(3) Omit subsection (6).

104 (1) 5Section 137 (recovery of duties and calculation of duties, drawbacks, etc) is
amended as follows.

(2) In subsection (1), omit “customs or”.

(3) In subsection (2)—

(a) for “Any duty,” substitute “Any excise duty or”, and

(b) 10after “or rebate” insert “in relation to excise duty”.

(4) In the heading, after “of”, in both places, insert “excise”.

105 (1) Section 141 (forfeiture of ships, etc used in connection with goods liable to
forfeiture) is amended as follows.

(2) In subsection (1)(a), omit “ship, aircraft,”.

(3) 15In subsection (2), omit “ship, aircraft,”.

(4) In subsection (3)—

(a) after paragraph (a) insert—

“(aa) any railway vehicle;”, and”

(b) for “the master or commander” substitute “the vehicle operator”.

106 20In section 154 (proof of certain other matters), in subsection (2)(c), (d) and (e),
for “ship or aircraft” substitute “ship, aircraft or railway vehicle”.

107 (1) Section 159 (power to examine and take account of goods) is amended as
follows.

(2) In subsection (1)—

(a) 25after paragraph (a) insert—

“(aa) which are subject to the control of any officer of
Revenue and Customs as a result of Part 1 of the
Taxation (Cross-border Trade) Act 2018; or

(ab) which have been discharged from a Customs
30procedure under Part 1 of the Taxation (Cross-border
Trade) Act 2018 so far as necessary for the purpose of
verifying any Customs declaration or any document
required to accompany it; or”, and”

(b) in paragraph (d), for “entered” substitute “declared”.

(3) 35After subsection (4) insert—

“(4A) But, in the case of anything done for the purpose of verifying any
Customs declaration or any document required to accompany it—

(a) the reference in subsection (4) to the proprietor of the goods
is a reference to the declarant, and

(b) 40if, while the goods are being moved to a place for
examination, an act which was not authorised by the
Commissioners is, without reasonable excuse, done by any
person in relation to the goods, the declarant is liable on

summary conviction to a penalty of level 3 on the standard
scale.

(4B) In subsection (4A) “the declarant”, in relation to a Customs
declaration in respect of any goods, means—

(a) 5the person who has made the declaration, or

(b) the person on whose behalf it was made.”

108 In section 160 (power to take samples), in subsection (4)—

(a) in the opening words, for “a duty of customs or excise” substitute “a
duty of excise”, and

(b) 10in paragraph (a), for “are first entered on importation” substitute
“are imported”.

109 After section 160 insert—

“160ZA Examination of goods and samples: supplementary

(1) This section applies if, for the purpose of verifying any Customs
15declaration or any document required to accompany it—

(a) goods are examined under section 159, or

(b) a sample of any goods is taken under section 160.

(2) The declarant is entitled to be present or represented when the goods
are examined or the sample is taken.

(3) 20The Commissioners may require the declarant to be present or
represented when the goods are examined or the sample is taken,
and a person who, without reasonable excuse, contravenes or fails to
comply with a direction under this subsection is liable on summary
conviction to a penalty of level 3 on the standard scale.

(4) 25Once any goods have been examined or a sample from them has
been taken (“the examined or sampled goods”), the Commissioners
are entitled to regard the examined or sampled goods as
representative of all the goods (“the declared goods”) in respect of
which the declaration is made.

(5) 30But if the declarant proves to the satisfaction of the Commissioners
that the examined or sampled goods do not represent all the declared
goods, the declarant may require the Commissioners to re-examine
any of the declared goods or take a further sample from them.

(6) If the declared goods are no longer under the control of the
35Commissioners, they may refuse the request if they are not satisfied
that the declared goods have remained in the same condition as they
were in when they ceased to be under the control of the
Commissioners.

(7) In this section “the declarant”, in relation to a Customs declaration in
40respect of any goods, means—

(a) the person who has made the declaration, or

(b) the person on whose behalf it was made.”

110 In section 162 (power to enter land for or in connection with access to pipe-
lines), after “the Customs and Excise Acts 1979” insert “or by or under Part
451 of the Taxation (Cross-border Trade) Act 2018”.

111 (1) Section 163 (power to search vehicles or vessels) is amended as follows.

(2) In subsection (1)—

(a) in the opening words—

(i) after “Customs and Excise Acts 1979” insert “or Part 1 of the
5Taxation (Cross-border Trade) Act 2018”, and

(ii) omit “or vessel”, and

(b) in the words after paragraph (c), omit “or vessel”.

(3) In subsection (2), in both places, omit “or vessel”.

(4) In subsection (3), omit “This section shall apply in relation to aircraft as it
10applies in relation to vehicles or vessels but”.

(5) In the heading, omit “or vessels”.

112 In section 164 (power to search persons), in subsection (4)—

(a) after paragraph (d) insert—

“(da) any person in, entering or leaving a railway customs
15area;

(db) any person who is on board a railway vehicle
which—

(i) is in a railway customs area,

(ii) has entered the United Kingdom but has not
20yet arrived at a railway customs area in the
course of its journey, or

(iii) has left a railway customs area and has not yet
left the United Kingdom in the course of its
journey;”, and”

(b) 25in paragraph (e), for “transit shed” substitute “temporary storage
facility”.

113 In section 166 (agents), after subsection (2) insert—

“(3) For the purposes of import duty, this section has effect only to the
extent that alternative provision has not been made by Part 1 of the
30Taxation (Cross-border Trade) Act 2018 (see, in particular, section 21
of that Act).”

114 In section 170 (penalty for fraudulent evasion of duty, etc), in subsection
(2)(c), after “the Customs and Excise Acts 1979” insert “, or Part 1 of the
Taxation (Cross-border Trade) Act 2018,”.

115 35In section 171 (general provisions as to offences and penalties), in subsection
(5)—

(a) for “the relevant time specified in section 43 above” substitute “the
time at which a liability to import duty is incurred”, and

(b) for “as if the goods had been imported without entry at the time
40when the proceedings were commenced” substitute “as if the time
when the proceedings were commenced was the time at which the
liability to import duty was incurred”.

116 In section 172 (regulations), in subsection (3), for “section 120” substitute
“section 5, 20, 22, 25, 26(1ZA), 35A or 64”.

117 (1) 45Schedule 2A (supplementary provisions relating to the detention of things
as liable to forfeiture) is amended as follows.

(2) In paragraph 3(2)(d), for “a vehicle, the driver of the vehicle” substitute “any
other vehicle, the vehicle operator”.

(3) In paragraph 4(2)(e), for “a vehicle, the driver of the vehicle” substitute “any
other vehicle, the vehicle operator”.

5Part 3 Amendments of other enactments

Customs and Excise Duties (General Reliefs) Act 1979

118 The Customs and Excise Duties (General Reliefs) Act 1979 is amended as
follows.

119 10Omit section 1 (reliefs from customs duty for conformity with EU
obligations and other international obligations, etc) and the italic heading
before it.

120 Omit section 2 (reliefs from customs duty referable to Community
practices).

121 15Omit section 3 (power to exempt particular importations of certain goods
from customs duty).

122 Omit section 4 (administration of reliefs under section 1 and administration
or implementation of similar Community reliefs).

123 Omit section 5 (relief from customs duty of certain goods from Channel
20Islands) and the italic heading before it.

124 In the italic heading before section 7, omit “miscellaneous” and “customs
and”.

125 (1) Section 7 (power to provide for reliefs from duty and value added tax in
respect of imported legacies) is amended as follows.

(2) 25In subsection (1), after “reliefs from” insert “excise”.

(3) In subsection (2)—

(a) after “payment of” insert “excise”, and

(b) after “by way of” insert “excise”.

(4) Omit subsection (3).

(5) 30In subsection (4)(a), omit “or any Community relief”.

(6) In subsection (5)—

(a) omit the definition of “Community relief”, and

(b) for the definition of “duty” substitute—

• “““excise duty” means any duty of excise chargeable on
  35goods and includes any addition to the duty by virtue
  of section 1 of the Excise Duties (Surcharges or
  Rebates) Act 1979;”.

(7) In the heading, after “reliefs from” insert “excise”.

126 In section 8 (relief from customs or excise duty on trade samples, labels,
40etc)—

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

(b) in the heading, omit “customs or”.

127 In section 9 (relief from customs or excise duty on antiques, prizes, etc)—

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

(b) 5in the heading, omit “customs or”.

128 Omit the italic heading before section 10.

129 In section 11 (relief from excise duty on certain foreign goods re-imported),
in subsection (2), for “were entered for transit or transhipment” substitute
“were declared for a transit procedure under Part 1 of the Taxation (Cross-
10border Trade) Act 2018”.

130 In section 12 (supply of duty-free goods to Her Majesty’s ships), omit
subsection (6).

131 (1) Section 13 (power to provide, in relation to persons entering the United
Kingdom, for reliefs from duty and value added tax and for simplified
15computation of duty and tax) is amended as follows.

(2) In subsection (1)—

(a) after “reliefs from” insert “excise”,

(b) after “payment of” insert “excise”, and

(c) after “by way of” insert “excise”.

(3) 20Omit subsection (1A).

(4) In subsection (2)—

(a) after “by way of” insert “excise”, and

(b) after “elect that” insert “excise”.

(5) In subsection (3)—

(a) 25in paragraph (a), omit “, or any Community relief”, and

(b) in paragraph (b), after “relieved from” insert “excise”.

(6) In subsection (3B)(b), after “any” insert “excise”.

(7) In subsection (4)—

(a) omit the definition of “Community relief”, and

(b) 30for the definition of “duty” substitute—

• “““excise duty” means any duty of excise chargeable on
  goods and includes any addition to excise duty by
  virtue of section 1 of the Excise Duties (Surcharges or
  Rebates) Act 1979;”.

(8) 35In the heading—

(a) after “reliefs from” insert “excise”, and

(b) after “computation of” insert “excise”.

132 (1) Section 13A (reliefs from duties and taxes for persons enjoying certain
immunities and privileges) is amended as follows.

(2) 40In subsection (1), for “duties of customs or excise,” substitute “any relevant
levy, any duty of excise,”.

(3) In subsection (3)(a), for “any duty of customs or excise,” substitute “any
relevant levy, any duty of excise,”.

(4) In subsection (6), for ““duty of customs” includes” substitute ““relevant
levy” means”.

133 In section 13B (persons to whom section 13A applies), omit subsection (1)(c).

134 In section 13C (offence where relieved goods used, etc, in breach of
5condition), in subsection (1)(a), for “any duty of customs or excise,”
substitute “any relevant levy, any duty of excise,”.

135 Omit section 14 (produce of the sea or continental shelf) and the italic
heading before it.

136 (1) Section 15 (false statements etc in connection with reliefs from customs
10duties) is amended as follows.

(2) In subsection (1)—

(a) in paragraph (a), for “customs duty under section 1 or 3 above or
under an EU instrument; or” substitute “import duty under
regulations made under section 19 of the Taxation (Cross-border
15Trade) Act 2018,”

(b) omit paragraph (b), and

(c) in the words after that paragraph, for “section 1, 3 or 4 above or an
EU instrument” substitute “Part 1 of that Act”.

137 Omit section 16 (annual reports to Parliament).

138 (1) 20Section 17 (orders and regulations) is amended as follows.

(2) In subsection (2)—

(a) omit “2 or”, and

(b) omit the words from “, except where,” to the end of the subsection.

(3) In subsection (3)—

(a) 25omit “1, 4”, and

(b) omit “or regulations under section 14(3) above”.

(4) In subsection (4)—

(a) omit “Subject to subsection (5) below”,

(b) omit “1, 4,”, and

(c) 30after “relief from” insert “excise”.

(5) Omit subsection (5).

Isle of Man Act 1979

139 The Isle of Man Act 1979 is amended as follows.

140 In section 8 (removal of goods from Isle of Man to United Kingdom), for
35subsection (3) substitute—

“(3) The goods referred to in subsection (2)(a) above do not include goods
which have been wholly or partly relieved from duty under, or
which are not subject to duty by virtue of, any Isle of Man equivalent
to—

(a) 40provision made under section 19 of the Taxation (Cross-
border Trade) Act 2018 relating to any relief conferred on
persons entering the United Kingdom or under section 13 of
the Customs and Excise Duties (General Reliefs) Act 1979, or