35 Report inwards

Part IV Control of Importation

[Control of entry of goods]

35  Report inwards

(1)     Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every [vehicle] to which this section applies . . .

(2)     This section applies to every ship arriving[, or expected to arrive,] at a port—

(a)     from any place outside the United Kingdom; or

(b)     carrying any goods brought in that ship from some place outside the United Kingdom [which have not yet been declared for a Customs procedure].

(3)     This section applies to every aircraft arriving[, or expected to arrive,] at any place in the United Kingdom—

(a)     from any place or area outside the United Kingdom; or

(b)     carrying passengers or goods taken on board that aircraft at a place

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