Part 2 Amendments of CEMA 1979

Part 2 Amendments of CEMA 1979

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CEMA 1979 is amended as follows.

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(1)     Section 1 (interpretation) is amended as follows.

(2)     In subsection (1)—

(a)     omit the definition of “coasting shipâ€,

(b)     omit the definition of “Community transit goodsâ€,

(c)     after the definition of “customs and excise station†insert—

““customs formalitiesâ€, in relation to any goods, means the requirements made by or under this Act, or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, that apply in relation to the importation or exportation of the goods;

“customs warehouse†means premises approved under regulations under Schedule 2 to the Taxation (Cross-border Trade) Act 2018 for the purposes of a storage procedure;â€,

(d)     in the definition of “excise warehouseâ€, omit “(whether or not it is also approved under subsection (2))â€,

(e)     in the definition of “importerâ€, for “they are delivered out of charge†substitute “all customs formalities have been complied with in respect of the goodsâ€,

(f)     after the definition of “Queen's warehouse†insert—

““railway customs area†has the meaning given by section 26(1ZA)(c);â€,

(g)     in the definition of “storesâ€, for “ship or aircraft†substitute “ship, aircraft or railway vehicleâ€,

(h)     after the definition of “storesâ€

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