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Customs and Excise Management Act 1979

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E+W+S+N.I.

Customs and Excise Management Act 1979

1979 CHAPTER 2

An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.

[22nd February 1979]

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Modifications etc. (not altering text)

C1Act extended (prosp.) by 2002 c. 29, ss. 451(4), 458(1)(3)

C2Act applied (E.W.N.I.) (31.3.2002) by S.I. 2002/528, reg. 7(3)

C6Act extended by S.I. 1985/910, reg. 3(1)

C7Act extended by S.I. 1988/1657, reg. 4(2)

C8Act modified by S.I. 1990/2167, art. 5

C9Act extended (E.W.)(1.12.1993) by 1986 c. 32, s. 36A(4)(b) (as inserted (1.12.1993) by 1993 c. 36, s. 20(1); S.I. 1993/2734, art. 2, Sch.)

C10Act extended (S.)(1.12.1993) by 1987 c. 41, s. 40(A)(3) (as inserted (1.12.1993) by 1993 c. 36, s. 20(2); S.I. 1993/2734, art. 2, Sch.)

C11Act extended (E.W.S.)(1.12.1993) by 1988 c. 33, s. 93F(4) (as inserted (1.12.1993) by 1993 c. 36, s. 35; S.I. 1993/2734, art. 2,Sch.)

C12Act extended (31.1.1994) by S.I. 1993/3050, reg. 22(2).

Act restricted (1.11.1994) by 1994 c. 9, s. 18(1)(8) (with s. 19(3)); S.I. 1994/2679, art. 2, Sch. (with art. 4(3))

Act extended (3.2.1995) by 1994 c. 37, s. 18(5)(c)

Act extended (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act construed (3.5.1994) with Pt. I, Chapter III of 1994 c. 9 by 1994 c. 9, s. 20(4)

Act applied (with modifications) (3.5.1994) by 1994 c. 9, s. 40, Sch. 6 para. 1(1)

Act extended (E.W.) (3.2.1995) by 1994 c. 37, ss. 60(4)(5), 69(2)

Act extended (1.4.1996) by 1995 c. 39, ss. 34(3), 53(2)

Act extended (25.8.1996) by S.I. 1996/1299 (N.I. 9), ss. 1(2), 55(4)

Act restricted (27.2.1997) by 1997 c. 7, s. 4(1), Sch. para. 7 (with s. 11(2))

Act construed (19.3.1997) with the gaming duty provisions of 1997 c. 16 by 1997 c. 16, s. 15(2)(4)

Act modified (E.W.N.I.) (1.3.1999) by 1998 c. 33, s. 21(4)(5)(7) (with s. 28); S.I. 1999/448, art. 2

Act modified (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1979 c. 2, s. 1(4) (as substituted by 1999 c. 16, s. 10(1)(2))

Act extended (14.12.2001) by 1974 c. 6, s. 1B(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 45, 127(2)(a))

Act extended (14.12.2001) by 1996 c. 6, s. 30A(4) (as inserted (14.12.2001) by 2001 c. 24, ss. 46, 127(2)(a))

Act extended (14.12.2001) by 2001 c. 24, ss. 53(4), 127(2)(a) (with s. 53(5)(7))

Commencement Information

I1Act wholly in force on 1.4.1979, see s. 178(3)

Part IE+W+S+N.I. Preliminary

1 Interpretation. E+W+S+N.I.
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Modifications etc. (not altering text)

C13S. 1 amended by S.I. 1987/2114, reg. 2

(1)In this Act, unless the context otherwise requires—

  • aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;

  • F1. . .

  • approved wharf ” has the meaning given by [F2section 20A] below;

  • armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, F3. . . or embodied;

  • assigned matter ” means any matter in relation to which the Commissioners are for the time being required in pursuance of any enactment to perform any duties;

  • boarding station ” means a boarding station for the time being appointed under section 19 below;

  • boundary ” means the land boundary of Northern Ireland;

  • British ship ” means a British ship within the meaning of the [F4Merchant Shipping Act 1995]

  • claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

  • coasting ship ” has the meaning given by section 69 below;

  • commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

  • the Commissioners ” means the Commissioners of Customs and Excise;

  • Community transit goods ”—

(a)in relation to imported goods, means—

(i)goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or

(ii)goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;

(b)in relation to goods for exportation, means—

(i)goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or

(ii)goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport [F5and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom];

  • container ” includes any bundle or package and any box, cask or other receptacle whatsoever;

  • the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;

  • the Customs and Excise Acts 1979 ” means—

    • this Act,

    • the M1Customs and Excise Duties (General Reliefs) Act 1979,

    • the M2Alcoholic Liquor Duties Act 1979,

    • the M3Hydrocarbon Oil Duties Act 1979,

    • F6. . . and

    • the M4Tobacco Products Duty Act 1979;

  • F7 . . .

  • customs and excise airport ” has the meaning given by section 21(7) below;

  • customs and excise station ” has the meaning given by section 26 below;

  • [F8designation order ” has the meaning given by section 100A(5);]

  • drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;

  • dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;

  • dutiable or restricted goods ” has the meaning given by section 52 below;

  • examination station ” has the meaning given by [F9section 22A] below;

  • [F10excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;]

  • excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;

  • excise warehouse ” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;

  • exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

  • [F11free zone ” has the meaning given by section 100A(2);

  • [F12free zone goods ” are goods which are within a free zone;]

F13. . .]

  • goods ” includes stores and baggage;

  • holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the M5Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

  • hovercraft ” means a hovercraft within the meaning of the M6Hovercraft Act 1968;

  • importer ”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;

  • justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

  • land ” and “landing ”, in relation to aircraft, include alighting on water;

  • law officer of the Crown ” means the Attorney General or [F14for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857] or in Northern Ireland the Attorney General for Northern Ireland;

  • licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

  • master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

  • night ” means the period between 11 pm and 5 am;

  • occupier ”, in relation to any bonded premises, [F16includes any] person who has given security to the Crown in respect of those premises;

  • officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;

  • owner ”, in relation to an aircraft, includes the operator of the aircraft;

  • owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;

  • [F17perfect entry ” means an entry made in accordance with [F18regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] or warehousing regulations, as the case may require;]

  • pipe-line ” has the meaning given by section 65 of the M7Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);

  • port ” means a port appointed by the Commissioners under section 19 below;

  • prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;

  • prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;

  • prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

  • proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;

  • proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;

  • Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;

  • [F19registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;

  • registered excise dealers and shippers regulations ” means regulations under section 100G below;]

  • [F20representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;]

  • the revenue trade provisions of the customs and excise Acts ” means—

    (a)

    the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;

    (b)

    the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; F21. . .

    (c)

    the provisions of the M8Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) [F22; F23. . .

(d)the provisions of Chapter II of Part I of the Finance Act 1993;]

[F24(e)the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;]

  • revenue trader ” means

    (a)

    F25any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts [F26or which consists of or includes—

    (i)

    the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); F27. . .]

    (ia)

    [F28the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; F29. . .]

    (ib)

    [F30being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

    (ic)

    the organisation, management or promotion of any gaming (within the meaning of the M9Gaming Act 1968 or the M10Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985); or]

    (ii)

    the financing or facilitation of any such transactions or activities [F31as are mentioned in sub-paragraph (i) [F32, (ia), (ib) or (ic)] above],

    , whether or not that trade or business is an excise licence trade, [F33; and

    (b)

    any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

    and includes a registered club];

  • ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);

  • shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;

  • stores ” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

  • tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the [F34Merchant Shipping Act 1995] or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

  • transit goods ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;

  • transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question [F35or transhipment of those goods for use as stores];

  • transit shed ” has the meaning given by [F36section 25A] below;

  • [F37United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;]

  • vehicle ” includes a railway vehicle;

[F38 “victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).]

  • warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section [F39and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below], be construed accordingly;

  • warehousing regulations ” means regulations under section 93 below.

(2)This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Alcoholic Liquor Duties Act 1979

  • “beer ”

  • “brewer ” and “ [F40registered brewer]

  • “cider ”

  • “compounder ”

  • “distiller ”

  • “distiller’s warehouse ”

  • “dutiable alcoholic liquor ”

  • licensed ”, in relation to producers of wine or made-wine

  • “made-wine ”

  • “producer of made-wine ”

  • “producer of wine ”

  • “proof ”

  • “rectifier ”

  • “registered club ”

  • “spirits ”

  • [F41 “wholesaler ”]

  • “wine ”

    Hydrocarbon Oil Duties Act 1979

  • “rebate ”

  • “refinery ”

    Tobacco Products Duty Act 1979

  • “tobacco products ”

[F42(4)Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

(a)the goods are to be sold by retail either—

(i)in the course of a relevant journey, or

(ii)for consumption on board;

and

(b)the goods are not treated as exported by virtue of regulations under section 12 of the M11Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

(4A)For the purposes of subsection (4) above a relevant journey is any journey beginning in the United Kingdom and having an immediate destination outside the member States.

(4B)In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.]

(5)A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.

(6)In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.

(7)The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the Communities, as if the revenue from duties so imposed remained part of the revenues of the Crown.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.

F2Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(a)

F3S. 1(1): words in definition of 'armed forces' omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)

F4S. 1(1): words in definition of 'British ship' substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))

F7In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)

F9Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(b)

F10Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. 1 Pt. II; S.I. 1992/3261, art. 3, Sch.

F12S. 1(1): definition of 'free zone goods' substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6

F13In s. 1(1): definition of "free zone regulations" omitted (01.01.1992) by virtue of S.I. 1991/2727, reg. 4(b)

F14S. 1(1): words in definition of “law officer of the Crown ” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. I para. 6; S.I. 1998/3178, art. 2(2), Sch. 4

F18Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.

F19Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)

F20S. 1(1): definition of 'representative' inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2

F21Word in s. 1(1)(b) of definition of “revenue trade provisions ” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. I(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F22S. 1(1)(d) and immediate preceding word of definition of “revenue trade provisions ” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F23S. 1(1): word in para. (c) of the definition of 'the revenue trade provisions of the customs and excise Acts' repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. II, Note 2

F24S. 1(1) definition of 'the revenue trade provisions of the custom and excise Acts': para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 2(2)

F26Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)

F27Word in s. 1(1)(a)(i) of definition of “revenue trader ” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. I(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F28S. 1(1)(ia) of definition of “revenue trader ”; inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F29S. 1(1): word in para. (a)(ia) of the definition of 'revenue trader' repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. II, Note 2

F30S. 1(1) definition of 'revenue trader': para. (a)(ib)(ic) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 2(3)

F31Words in s. 1(1)(c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

F32S. 1(1): words in para. (a)(ii) of definition of 'revenue trader' substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. I para. 2(4)

F34S. 1(1): words in definition of 'tons register' substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))

F36Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)

F38In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)

F42S. 1(4)(4A)(4B) substituted for s. 1(4)(deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1999 c. 16, s. 10(1)(2)

Modifications etc. (not altering text)

C13S. 1 amended by S.I. 1987/2114, reg. 2

C14S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))

Marginal Citations

2 Application to hovercraft.E+W+S+N.I.

(1)This Part, Parts III to VII and Parts X to XII of this Act shall apply as if references to ships or vessels included references to hovercraft, and the said Parts III to VII shall apply in relation to an approved wharf or transit shed which is not in a port as if it were in a port.

(2)All other provisions of the customs and excise Acts shall apply as if references (however expressed) to goods or passengers carried in or moved by ships or vessels included references to goods or passengers carried in or moved by hovercraft.

(3)In all the provisions of the customs and excise Acts “landed ”, “loaded ”, “master ”, “shipped ”, “shipped as stores ”, “transhipment ”, “voyage ”, “waterborne ” and cognate expressions shall be construed in accordance with subsections (1) and (2) above.

(4)References in the customs and excise Acts to goods imported or exported by land, or conveyed into or out of Northern Ireland by land, include references to goods imported, exported or conveyed across any part of the boundary of Northern Ireland; and it is hereby declared that in those Acts references to vehicles include references to hovercraft proceeding over land or water or partly over land and partly over water.

(5)Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by hovercraft which is different from the provision made for the importation or exportation of goods by other means.

3 Application to pipe-lines.E+W+S+N.I.

(1)In the customs and excise Acts “shipping ” and “loading ” and cognate expressions, where used in relation to importation or exportation, include, in relation to importation or exportation by means of a pipe-line, the conveyance of goods by means of the pipe-line and the charging and discharging of goods into and from the pipe-line, but subject to any necessary modifications.

(2)In the customs and excise Acts “importer ”, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line.

(3)Any power of making regulations or other instruments relating to the importation or exportation of goods conferred by the customs and excise Acts may be exercised so as to make provision for the importation or exportation of goods by means of a pipe-line which is different from the provision made for the importation or exportation of goods by other means.

4 Application to certain Crown aircraft.E+W+S+N.I.

(1)The provisions of the Customs and Excise Acts 1979 relating to aircraft shall apply in relation to any aircraft belonging to or employed in the service of Her Majesty other than a military aircraft.

(2)In this section “military aircraft ” includes naval and air force aircraft and any aircraft commanded by a person in naval, military or air force service detailed for the purpose of such command.

5 Time of importation, exportation, etc. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)The provisions of this section shall have effect for the purposes of the customs and excise Acts.

(2)Subject to subsections (3) and (6) below, the time of importation of any goods shall be deemed to be—

(a)where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;

(b)where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;

(c)where the goods are brought by land, the time when the goods are brought across the boundary into Northern Ireland.

(3)In the case of goods brought by sea of which entry is not required under [F43regulation 5 of the Customs Controls on Importation of Goods Regulations 1991], the time of importation shall be deemed to be the time when the ship carrying them came within the limits of the port at which the goods are discharged.

(4)Subject to subsections (5) and (7) below, the time of exportation of any goods from the United Kingdom shall be deemed to be—

(a)where the goods are exported by sea or air, the time when the goods are shipped for exportation;

(b)where the goods are exported by land, the time when they are cleared by the proper officer at the last customs and excise station on their way to the boundary.

(5)In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment which are exported by sea or air, the time of exportation shall be deemed to be the time when the exporting ship or aircraft departs from the last port or customs and excise airport at which it is cleared before departing for a destination outside the United Kingdom.

(6)Goods imported by means of a pipe-line shall be treated as imported at the time when they are brought within the limits of a port or brought across the boundary into Northern Ireland.

(7)Goods exported by means of a pipe-line shall be treated as exported at the time when they are charged into that pipe-line for exportation.

(8)A ship shall be deemed to have arrived at or departed from a port at the time when the ship comes within or, as the case may be, leaves the limits of that port.

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Amendments (Textual)

F43Words in s. 5(3) substituted (1.1.1993) by virtue of S.I. 1992/3095, reg. 10(1), Sch. 1 para.3.

Modifications etc. (not altering text)

C16S. 5(3) modified by S.I. 1986/260, regs. 5(a), 18

Part IIE+W+S+N.I. Administration

Appointment and duties of Commissioners, officers, etc.E+W+S+N.I.

6 Appointment and general duties of Commissioners, etc. E+W+S+N.I.
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Modifications etc. (not altering text)

C17References in s. 6 to the Minister for the Civil Service to be construed as references to the Treasury: S.I. 1981/1670, arts. 2(1)(a), 3(5)

(1)Her Majesty may from time to time, under the Great Seal of the United Kingdom, appoint persons to be Commissioners of Customs and Excise, and any person so appointed shall hold office during Her Majesty’s pleasure and may be paid such remuneration and allowances as the Minister for the Civil Service may determine.

(2)In addition to the duties conferred on them by or under any other enactment, the Commissioners shall, subject to the general control of the Treasury, be charged with the duty of collecting and accounting for, and otherwise managing, the revenues of customs and excise.

(3)The Commissioners may commission such officers and appoint or authorise such other persons to discharge any duties in relation to any assigned matter on such terms and conditions, and may pay to them such remuneration and allowances, as the Commissioners may with the sanction of the Minister for the Civil Service determine.

(4)The Commissioners may at their pleasure suspend, reduce, discharge or restore any officer or person so commissioned, appointed or authorised.

(5)The days on which and the hours between which offices of customs and excise are to be open or officers are to be available for the performance of particular duties shall be such as the Commissioners may direct.

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Modifications etc. (not altering text)

C17References in s. 6 to the Minister for the Civil Service to be construed as references to the Treasury: S.I. 1981/1670, arts. 2(1)(a), 3(5)

7 Privileges of Commissioners, etc.E+W+S+N.I.

(1)Save as expressly provided by or under any enactment, no sum granted by way of remuneration or superannuation allowance to any person as being or having been a Commissioner, officer or person appointed by the Commissioners to discharge any duty relating to customs or excise shall before payment thereof to or for the use of that person be capable of assignment or be liable to be taken under or by virtue of any legal process.

(2)The benefits and advantages arising from membership of the Customs Annuity and Benevolent Fund shall be available to and in respect of the Commissioners, all officers and all persons appointed by the Commissioners to discharge any duty relating to any assigned matter.

8 Exercise of powers and performance of duties.E+W+S+N.I.

(1)Any act or thing required or authorised by or under any enactment to be done by the Commissioners or any of them may be done—

(a)by any one or more of the Commissioners; or

[F44(b)any officer or other person acting under the authority of the Commissioners]

[F45and any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified.]

(2)Any person, whether an officer or not, engaged by the orders or with the concurrence of the Commissioners (whether previously or subsequently expressed) in the performance of any act or duty relating to an assigned matter which is by law required or authorised to be performed by or with an officer, shall be deemed to be the proper officer by or with whom that act or duty is to be performed.

(3)Any person deemed by virtue of subsection (2) above to be the proper officer shall have all the powers of an officer in relation to the act or duty performed or to be performed by him as mentioned in that subsection.

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Amendments (Textual)

F44S. 8(1)(b) substituted for s. 8(1)(b)(c) by Finance Act 1982 (c. 39, SIF 40:1), s. 12

9 General duties of Commissioners in relation to customs matters concerning the European Communities.E+W+S+N.I.

For the purpose of implementing Community obligations the Commissioners shall co-operate with other customs services on matters of mutual concern, and (without prejudice to the foregoing) may for that purpose—

(a)give effect, in accordance with such arrangements as they may direct or by regulations prescribe, to any Community requirement or practice as to the movement of goods between countries, including any rules requiring payment to be made in connection with the exportation of goods to compensate for any relief from customs duty allowed or to be allowed (and may recover any such payment as if it were an amount of customs duty unpaid); and

(b)give effect to any reciprocal arrangements made between member States (with or without other countries or territories) for securing, by the exchange of information or otherwise, the due administration of their customs laws and the prevention or detection of fraud or evasion.

10 Disclosure by Commissioners of certain information as to imported goods.E+W+S+N.I.

(1)On being notified at any time by the Treasury that they are satisfied that it is in the national interest that the information in question should be disclosed to persons other than the Commissioners, the Commissioners may disclose through such person as may be specified in the notification such information to which this section applies, in respect of imported goods of such decriptions, as may be so specified.

(2)The information to which this section applies is information contained in any document with which the Commissioners have been provided in pursuance of the Customs and Excise Acts 1979 for the purpose of making entry of any goods on their importation, being information of the following descriptions only, namely—

(a)the description of the goods, including any maker’s catalogue number;

(b)the quantities of the goods imported in a particular period, so, however, that if any quantity is given by value it shall not also be given in any other form;

(c)the name of the maker of the goods;

(d)the country of origin of the goods;

(e)the country from which the goods were consigned.

(3)Without prejudice to paragraph 10 of Schedule 7 to this Act, this section also applies to information of any of those descriptions contained in any document with which the Commissioners have been provided for that purpose after 7th March 1967 in pursuance of the M12Customs and Excise Act 1952.

(4)The Treasury may by order add to the descriptions of information to which this section applies any further description of information contained in any document such as is mentioned in subsection (2) or (3) above other than the price of the goods or the name of the importer of the goods.

(5)The power to make orders under subsection (4) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

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Marginal Citations

11 Assistance to be rendered by police, etc.E+W+S+N.I.

It shall be the duty of every constable and every member of Her Majesty’s armed forces or coastguard to assist in the enforcement of the law relating to any assigned matter.

12 Power to hold inquiries.E+W+S+N.I.

(1)The Commissioners may hold or cause to be held such inquiries as they consider necessary or desirable for the purposes of any assigned matter, including inquiries into the conduct of any officer or of any person appointed by them.

(2)The person holding any such inquiry—

(a)may require any person, subject to the tender of the reasonable expenses of his attendance, to attend as a witness and give evidence or to produce any document in his possession or control which relates to any matter in question at the inquiry and is such as would be subject to production in a court of law; and

(b)may require evidence to be given on oath, and for that purpose shall have power to administer oaths.

(3)If any person fails without reasonable excuse to comply with any such requirement as aforesaid, he shall be liable on summary conviction to a penalty of [F46level 1 on the standard scale].

(4)Subject to the foregoing provisions of this section, the procedure and conduct of any inquiry under this section shall be such as the Commissioners may direct.

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Amendments (Textual)

Offences in connection with Commissioners, officers, etc.E+W+S+N.I.

13 Unlawful assumption of character of officer, etc.E+W+S+N.I.

If, for the purpose of obtaining admission to any house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, any person falsely assumes the name, designation or character of a Commissioner or officer or of a person appointed by the Commissioners he may be detained and shall, in addition to any other punishment to which he may have rendered himself liable, be liable—

(a)on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 3 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

14 Failure to surrender commission, etc.E+W+S+N.I.

(1)If any person to whom a commission or other written authority has been issued by the Commissioners is required by the Commissioners to deliver up or account to their satisfaction for that commission or authority and fails to comply within such period as may be specified in the requirement, he shall be liable on summary conviction to a penalty of [F47level 1 on the standard scale].

(2)If the failure continues after he is convicted thereof he shall be guilty of a further offence and be liable on summary conviction to a penalty of £5 for every day on which the failure has so continued.

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Amendments (Textual)

F47Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 4, 5

15 Bribery and collusion.E+W+S+N.I.

(1)If any Commissioner or officer or any person appointed or authorised by the Commissioners to discharge any duty relating to an assigned matter—

(a)directly or indirectly asks for or takes in connection with any of his duties any payment or other reward whatsoever, whether pecuniary or other, or any promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or

(b)enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal or connive at any act or thing whereby Her Majesty is or may be defrauded or which is otherwise unlawful, being an act or thing relating to an assigned matter,

he shall be guilty of an offence under this section.

(2)If any person—

(a)directly or indirectly offers or gives to any Commissioner or officer or to any person appointed or authorised by the Commissioners as aforesaid any payment or other reward whatsoever, whether pecuniary or other, or any promise or security for any such payment or reward; or

(b)proposes or enters into any agreement with any Commissioner, officer or person appointed or authorised as aforesaid,

in order to induce him to do, abstain from doing, permit, conceal or connive at any act or thing whereby Her Majesty is or may be defrauded or which is otherwise unlawful, being an act or thing relating to an assigned matter, or otherwise to take any course contrary to his duty, he shall be guilty of an offence under this section.

(3)Any person committing an offence under this section shall be liable on summary conviction to a penalty of [F48level 5 on the standard scale]and may be detained.

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Amendments (Textual)

F48Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

16 Obstruction of officers, etc.E+W+S+N.I.

(1)Any person who—

(a)obstructs, hinders, molests or assaults any person duly engaged in the performance of any duty or the exercise of any power imposed or conferred on him by or under any enactment relating to an assigned matter, or any person acting in his aid; or

(b)does anything which impedes or is calculated to impede the carrying out of any search for any thing liable to forfeiture under any such enactment or the detention, seizure or removal of any such thing; or

(c)rescues, damages or destroys any thing so liable to forfeiture or does anything calculated to prevent the procuring or giving of evidence as to whether or not any thing is so liable to forfeiture; or

(d)prevents the detention of any person by a person duly engaged or acting as aforesaid or rescues any person so detained.

or who attempts to do any of the aforementioned things, shall be guilty of an offence under this section.

(2)A person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 3 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(3)Any person committing an offence under this section and any person aiding or abetting the commission of such an offence may be detained.

Commissioners’ receipts and expensesE+W+S+N.I.

17 Disposal of duties, etc. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)Save for such sums as may be required for any disbursements permitted by section 10 of the M13Exchequer and Audit Departments Act 1866, all money and securities for money collected or received in Great Britain for or on account of customs or excise shall be paid or remitted to and accounted for by the Bank of England in such manner as the Commissioners may with the approval of the Treasury direct, and shall be placed to the account in the books of the Bank entitled “the General Account of the Commissioners of Customs and Excise”.

(2)The Bank shall deliver to the Commissioners each day a statement in writing of the money or securities for money, if any, received on that day from or on account of the Commissioners, and every statement so delivered shall be deemed to be a sufficient acknowledgement by the Bank of the receipt of the money and securities specified therein.

(3)Any money and securities for money standing to the credit of the General Account shall be dealt with as provided in section 10 of the Exchequer and Audit Departments Act 1866 [F49subject however, to section 2 of the M14Isle of Man Act 1979 (payments of Isle of Man share of common duties)].

(4)All money and securities for money collected or received in Northern Ireland for or on account of—

(a)duties of customs or excise on goods imported into or manufactured or produced in Northern Ireland; or

(b)any duties of excise specified in any order of the Treasury for the time being in force under section 37(3) of the M15Northern Ireland Constitution Act 1973,

shall be dealt with as provided in section 10 of the M16Exchequer and Audit Departments Act 1866.

(5)Notwithstanding anything in section 10 of the M17Exchequer and Audit Departments Act 1866 or in subsection (1) above as to the disbursements which may be made out of money collected or received for or on account of customs or excise—

F50(b)no repayment of sums overpaid in error shall be made unless the claim thereto is made and evidence in support thereof is submitted to the Commissioners within 6 years of the date of the overpayment and the claim is established to the satisfaction of the Commissioners.

[F51Paragraph (b) above does not apply to a claim for repayment under section 137A below.]

(6)Any reference in this section to money and securities for money collected or received for or on account of customs or excise or of any duties thereof includes a reference to any sums received under or by virtue of any enactment relating to customs or excise or to those duties by way of pecuniary penalties or the pecuniary proceeds of any forfeiture, costs, or otherwise howsoever.

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Amendments (Textual)

F51Words in s. 17(5) inserted (1.5.1995) by 1995 c. 4, s. 20(2)(5), with effect from 1.12.1995 by S.I. 1995/2892, art. 2

Modifications etc. (not altering text)

C19S. 17 applied (31.10.1994) by 1994 c. 26, s. 90(5); S.I. 1994/2550, art. 2

Marginal Citations

18 Remuneration and expenses of Commissioners.E+W+S+N.I.

Any remuneration and allowances payable to the Commissioners under this Act and any expenses of the Commissioners under the Customs and Excise Acts 1979 shall be defrayed out of money provided by Parliament.

Part IIIE+W+S+N.I. Customs and Excise Control Areas

19 Appointment of ports, etc.E+W+S+N.I.

(1)The Commissioners may by order made by statutory instrument appoint and name as a port for the purposes of customs and excise any area in the United Kingdom specified in the order.

(2)The appointment of any port for those purposes made before 1st August 1952 may be revoked, and the name or limits of any such port may be altered, by an order under subsection (1) above as if the appointment had been made by an order under that subsection.

(3)The Commissioners may in any port from time to time appoint boarding stations for the purpose of the boarding of or disembarkation from ships by officers.

[F5220 Approval of wharvesE+W+S+N.I.

(1)The Commissioners may approve, for such periods and subject to such conditions and restrictions as they think fit, places for the loading or unloading of goods or of any class or description of goods.

(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)This section shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the Community [F53or to any goods which are moving under the procedure specified in [F54Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93] (transit procedures)] .]

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Amendments (Textual)

F52Ss. 20 and 20(A) substituted (01.01.1992) for s. 20 by S.I. 1991/2724, reg. 6(3)

F53Words in s. 20(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F54Words in s. 20(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

F5520(A). Approved wharvesE+W+S+N.I.

(1)In this Act, references to an approved wharf are to—

(a)a place approved under section 20 above; or

(b)a place specified or approved under [F56Article 46 of Council Regulation (EEC) No. 2913/92](equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the Community), other than an examination station.

(2)Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is an approved wharf shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3)An officer may at any time enter an approved wharf and inspect it and any goods for the time being at the wharf.

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Amendments (Textual)

F55Ss. 20 and 20(A) substituted (01.01.1992) for s. 20 by S.I. 1991/2724, reg. 6(3)

F56Words in s. 20(A) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(3).

21 Control of movement of aircraft, etc. into and out of the United Kingdom.E+W+S+N.I.

(1)Save as permitted by the Commissioners, the commander of an aircraft entering the United Kingdom from a place outside the United Kingdom shall not cause or permit the aircraft to land—

(a)for the first time after its arrival in the United Kingdom; or

(b)at any time while it is carrying passengers or goods brought in that aircraft from a place outside the United Kingdom and not yet cleared,

at any place other than a customs and excise airport.

[F57(1A)Subsection (1) above shall not apply by virtue only of the fact that the aircraft is carrying goods brought in it from a place outside the customs territory of the Community.]

(2)Save as permitted by the Commissioners, no person importing [F58from a place within the customs territory of the Community] or concerned in [F58so] importing any goods in any aircraft shall bring the goods into the United Kingdom at any place other than a customs and excise airport.

(3)Save as permitted by the Commissioners—

(a)no person shall depart on a flight to a place or area outside the United Kingdom from any place in the United Kingdom other than a customs and excise airport; and

(b)the commander of any aircraft engaged in a flight from a customs and excise airport to a place or area outside the United Kingdom shall not cause or permit it to land at any place in the United Kingdom other than a customs and excise airport specified in the application for clearance for that flight.

(4)Subsections (1) to (3) above shall not apply in relation to any aircraft flying from or to any place or area outside the United Kingdom to or from any place in the United Kingdom which is required by or under any enactment relating to air navigation, or is compelled by accident, stress of weather or other unavoidable cause, to land at a place other than a customs and excise airport; but, subject to subsection (5) below,—

(a)the commander of any such aircraft—

(i)shall immediately report the landing to an officer or constable and shall on demand produce to him the journey log book belonging to the aircraft,

(ii)shall not without the consent of an officer permit any goods carried in the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the aircraft, and

(iii)shall comply with any directions given by an officer with respect to any such goods; and

(b)no passenger or member of the crew shall without the consent of an officer or constable leave the immediate vicinity of any such aircraft.

[F59(4A)Subsection 4(a)(ii) and (iii) above shall not apply in relation to goods brought in the aircraft from a place outside the customs territory of the Community.]

(5)Nothing in subsection (4) above shall prohibit—

(a)the departure of passengers or crew from the vicinity of an aircraft; or

(b)the removal of goods from an aircraft,

where that departure or removal is necessary for reasons of health, safety or the preservation of life or property.

(6)Any person contravening or failing to comply with any provision of this section shall be liable on summary conviction to a penalty of [F60level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both.

(7)In this Act “customs and excise airport” means an aerodrome for the time being designated as a place for the landing or departure of aircraft for the purposes of the customs and excise Acts by an order made by the Secretary of State with the concurrence of the Commissioners which is in force under an Order in Council made in pursuance of [F61section 60 of the Civil Aviation Act 1982].

[F62(8)References in this section to a place or area outside the United Kingdom do not include references to a place or area in the Isle of Man and in subsection (3)(b) above the reference to a place in the United Kingdom includes a reference to a place in the Isle of Man.]

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Amendments (Textual)

F57S. 21(1A) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(4)(a)

F58Words in s. 21(2) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(4)(b)

F59S. 21(4A) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(5)

F60Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

[F6322 Approval of examination stations at customs and excise airportsE+W+S+N.I.

(1)The Commissioners may approve, for such periods and subject to such conditions and restrictions as they think fit, a part of, or a place at, any customs and excise airport for the loading and unloading of goods and the embarkation and disembarkation of passengers.

(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)This section shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the Community [F64or to any goods which are moving under the procedure specified in [F65Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93](transit procedures).]]

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Amendments (Textual)

F63Ss. 22 and 22A substituted (01.01.1992) for s. 22 by S.I. 1991/2724, reg. 6(6)

F64Words in s. 22(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F65Words in s. 22(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

F6622A Examination stationsE+W+S+N.I.

(1)In this Act, references to an examination station are to—

(a)a part of, or a place at, a customs and excise airport approved under section 22 above; or

(b)a place at such an airport specified or approved under [F67Article 46 of Council Regulation (EEC) No. 2913/92](equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the Community).

(2)Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a part of, or place at, a customs and excise airport is an examination station shall be liable on summary conviction to a penalty of level 3 on the standard scale.

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Amendments (Textual)

F66Ss. 22 and 22A substituted (01.01.1992) for s. 22 by S.I. 1991/2724, reg. 6(6)

F67Words in s. 22A(1)(b) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(3).

23 Control of movement of hovercraft.E+W+S+N.I.

(1)The Commissioners may by regulations impose conditions and restrictions as respects the movement of hovercraft and the carriage of goods by hovercraft, and in particular—

(a)may prescribe the procedure to be followed by hovercraft proceeding to or from a port or any customs and excise airport or customs and excise station, and authorise the proper officer to give directions as to their routes; and

(b)may make provision for cases where by reason of accident, or in any other circumstance, it is impracticable to comply with any conditions or restrictions imposed or directions given as respects hovercraft.

(2)Subsection (1) above shall apply to hovercraft proceeding to or from any approved wharf or transit shed which is not in a port as if it were a port.

(3)If any person contravenes or fails to comply with any regulation made under subsection (1) above, or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of [F68level 3 on the standard scale]and any goods in respect of which the offence was committed shall be liable to forfeiture.

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Amendments (Textual)

F68Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

24 Control of movement of goods by pipe-line.E+W+S+N.I.

(1)Goods shall not be imported or exported by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.

(2)Uncleared goods, that is to say—

(a)imported goods, whether or not chargeable with duty, which have not been cleared out of charge, and in particular goods which are, or are to be, moved under section 30 below; or

(b)dutiable goods moved from warehouse without payment of duty,

shall not be moved by means of a pipe-line that is not for the time being approved by the Commissioners for the purposes of this section.

(3)The Commissioners may give their approval under this section for such period and subject to such conditions as they think fit, and may at any time for reasonable cause—

(a)vary the terms of their approval; and

(b)(if they have given to the owner of the pipe-line not less than 3 months’ written notice of their intention so to do) revoke their approval.

(4)Section 49 of the M18Pipe-lines Act 1962 (procedure for service of documents under that Act) shall apply to a notice required by subsection (3)(b) above to be served on the owner of a pipe-line as it applies to a document required by that Act to be so served.

(5)A person who—

(a)contravenes subsection (1) or (2) above, or contravenes or fails to comply with a condition imposed by the Commissioners under subsection (3) above; or

(b)except with the authority of the proper officer or for just and sufficient cause, obtains access to goods which are in, or in course of conveyance by, a pipe-line approved under this section,

shall be guilty of an offence under this section and may be detained; and any goods in respect of which the offence was committed shall be liable to forfeiture.

(6)A person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

(7)In the application of subsection (4) above to Northern Ireland, the reference to the M19Pipe-lines Act 1962 shall have effect as if that Act extended to Northern Ireland.

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Modifications etc. (not altering text)

C21S. 24(2)(b) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2)).

C22S. 24(2)(b) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152. reg. 1(2)).

S. 24(2)(b) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

Marginal Citations

[F6925 Approval of transit shedsE+W+S+N.I.

(1)The Commissioners may approve, for such periods and subject to such conditions and restrictions as they think fit, places for the deposit of goods imported and not yet cleared out of charge, including goods not yet reported and entered [F70under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991].

(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

(3)Subsection (1) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the Community [F71or to any goods which are moving under the procedure specified in [F72Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93](transit procedures).].

(4)Where, by any local Act, provision is made for the landing of goods without entry for deposit in transit sheds authorised thereunder, the provisions of this Act relating to goods deposited in transit sheds approved under this section shall have effect in relation to goods deposited in transit sheds authorised under that Act.]

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Amendments (Textual)

F69Ss. 25 and 25A substituted (01.01.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

F70Words in s. 25(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 4.

F71Words in s. 25(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F72Words in s. 25(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

25AF73 Transit shedsE+W+S+N.I.
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Amendments (Textual)

F73Ss. 25 and 25A substituted (01.01.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

(1)In this Act, references to a transit shed are to a place approved—

(a)under section 25 above; or

(b)under [F74Article 51 of Council Regulation (EEC) No. 2913/92] (equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the Community).

(2)Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a transit shed shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3)An officer may at any time enter a transit shed and inspect it and any goods for the time being in the transit shed.

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Amendments (Textual)

F73Ss. 25 and 25A substituted (01.01.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

F74Words in s. 25A(1)(b) substituted (1.1.1994) by 1993/3014, reg. 2(4).

26 Power to regulate movements of goods into and out of Northern Ireland by land.E+W+S+N.I.

(1)The Commissioners may, for the purpose of safeguarding the revenue and for the better enforcement of any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of any goods, make regulations—

F75(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land (referred to in this Act as “customs and excise stations”)

[F76and any such regulations may make different provision in relation to different classes or descriptions of goods and, in particular, in relation to different classes or descriptions of vehicles].

[F77(1A)In such cases and subject to compliance with such conditions as appear to the Commissioners to be appropriate, the Commissioners may dispense with any requirement of a regulation made under subsection (1) above]

(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above [F78or any condition of a dispensation given under subsection (1A) above] he shall be liable on summary conviction to a penalty of [F79level 3 on the standard scale], and any goods in respect of which the offence was committed shall be liable to forfeiture.

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Amendments (Textual)

F79Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

27 Officers’ powers of boarding. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)At any time while a ship is within the limits of a port, or an aircraft is at [F80an aerodrome], or [F81a vehicle is—

(a)entering, leaving or about to leave the United Kingdom,

(b)within the prescribed area,

(c)within the limits of or entering or leaving a port or any land adjacent to a port and occupied wholly or mainly for the purpose of activities carried on at the port,

(d)at, entering or leaving an aerodrome,

(e)at, entering or leaving an approved wharf, transit shed, customs warehouse or free zone, or

(f)at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below,

any officer] and any other person duly engaged in the prevention of smuggling may board the ship, aircraft or vehicle and remain therein and rummage and search any part thereof.

[F82(1A)For the purposes of subsection (1) above “customs warehouse” means a victualling warehouse or a place approved by the Commissioners under [F83Article 98 of Council Regulation (EEC) No. 2913/92 or Article 505 of Commission Regulation (EEC) No. 2454/93].]

(2)The Commissioners may station officers in any ship at any time while it is within the limits of a port, and if the master of any ship neglects or refuses to provide—

(a)reasonable accommodation below decks for any officer stationed therein; or

(b)means of safe access to and egress from the ship in accordance with the requirements of any such officer,

the master shall be liable on summary conviction to a penalty of [F84level 2 on the standard scale].

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Amendments (Textual)

F80Words in s. 27(1) substituted (16.7.1992) by Finance (No. 2) Act (c. 48), s. 10(2).

F82S. 27(1A) inserted (01.01.1992) by S.I. 1991/2725, reg. 3(3)

F83Words in s. 27(1A) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(5).

Modifications etc. (not altering text)

28 Officers’ powers of access, etc. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)Without prejudice to section 27 above, the proper officer shall have free access to every part of any ship or aircraft at a port or [F85aerodrome] and of any vehicle [F86which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is] brought to a customs and excise station, and may—

(a)cause any goods to be marked before they are unloaded from that ship, aircraft or vehicle;

(b)lock up, seal, mark or otherwise secure any goods carried in the ship, aircraft or vehicle or any place or container in which they are so carried; and

(c)break open any place or container which is locked and of which the keys are withheld.

(2)Any goods found concealed on board any such ship, aircraft or vehicle shall be liable to forfeiture.

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Amendments (Textual)

F85Word in s. 28(1) substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(3).

Modifications etc. (not altering text)

29 Officers’ powers of detention of ships, etc.E+W+S+N.I.

(1)Where, in the case of a ship, aircraft or vehicle of which due report has been made under section 35 below, any goods are still on board that ship, aircraft or vehicle at the expiration of the relevant period, the proper officer may detain that ship, aircraft or vehicle until there have been repaid to the Commissioners—

(a)any expenses properly incurred in watching and guarding the goods beyond the relevant period, except, in the case of a ship or aircraft, in respect of the day of clearance inwards; and

(b)where the goods are removed by virtue of any provision of the Customs and Excise Acts 1979 from the ship, aircraft or vehicle to a Queen’s warehouse, the expenses of that removal.

(2)In subsection (1) above, “the relevant period” means—

(a)in the case of a ship or vehicle, 21 clear days from the date of making due report of the ship or vehicle under section 35 below or such longer period as the Commissioners may in any case allow;

(b)in the case of an aircraft, 7 clear days from the date of making due report of the aircraft under that section or such longer period as the Commissioners may in any case allow.

(3)Where, in the case of—

(a)any derelict or other ship or aircraft coming, driven or brought into the United Kingdom under legal process, by stress of weather or for safety; or

(b)any vehicle in Northern Ireland which suffers any mishap.

it is necessary for the protection of the revenue to station any officer in charge thereof, whether on board or otherwise, the proper officer may detain that ship, aircraft or vehicle until any expenses thereby incurred by the Commissioners have been repaid.

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Modifications etc. (not altering text)

30 Control of movement of uncleared goods within or between port or airport and other places.E+W+S+N.I.

(1)The Commissioners may from time to time give general or special directions as to the manner in which, and the conditions under which, goods to which this section applies, or any class or description of such goods, may be moved within the limits of any port or customs and excise airport or between any port or customs and excise airport and any other place.

(2)This section applies to goods chargeable with any duty which has not been paid, to drawback goods, and to any other goods which have not been cleared out of charge.

(3)Any directions under subsection (1) above may require that any goods to which this section applies shall be moved only—

(a)by persons licensed by the Commissioners for that purpose;

(b)in such ships, aircraft or vehicles or by such other means as may be approved by the Commissioners for that purpose;

and any such licence or approval may be granted for such period and subject to such conditions and restrictions as the Commissioners think fit and may be revoked at any time by the Commissioners.

(4)Any person contravening or failing to comply with any direction given or condition or restriction imposed, or the terms of any licence granted, by the Commissioners under this section shall be liable on summary conviction to a penalty of [F87level 2 on the standard scale].

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Amendments (Textual)

Modifications etc. (not altering text)

31 Control of movement of goods to and from inland clearance depot, etc.E+W+S+N.I.

(1)The Commissioners may by regulations impose conditions and restrictions as respects—

(a)the movement of imported goods between the place of importation and a place approved by the Commissioners for the clearance out of charge of such goods [F88, a free zone][F89or a place of exportation of such goods]; and

[F90(aa)the movement of goods between—

(i)a free zone and a place approved by the Commissioners for the clearance out of charge of such goods,

(ii)such a place and a free zone, and

(iii)a free zone and another free zone;]

(b)the movement of goods intended for export between a place approved by the Commissioners for the examination of such goods [F91, or a place designated by the proper officer under section 53(4) or 58(3) below,] and the place of exportation.

(2)Regulations under subsection (1) above may in particular—

(a)require the goods to be moved within such period and by such route as may be specified by or under the regulations;

(b)require the goods to be carried in a vehicle or container complying with such requirements and secured in such manner as may be so specified;

(c)prohibit, except in such circumstances as may be so specified, any unloading or loading of the vehicle or container or any interference with its security.

[F92(2A)Any documents required to be made or produced as a result of regulations made under subsection (1) above shall be made or produced in such form and manner and contain such particulars as the Commissioners may direct; but the Commissioners may relax any requirement imposed under the regulations that any specific document be made or produced and if they do so may impose substituted requirements.]

(3)If any person contravenes or fails to comply with any regulation under subsection (1) above or any requirement imposed by or under any such regulation [F93or a direction made under subsection (2A) above or any requirement imposed under that subsection], that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of [F94level 4 on the standard scale] and any goods in respect of which the offence was committed shall be liable to forfeiture.

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Amendments (Textual)

F89Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(2)(a) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F91Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(2)(b) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F92S. 31(2A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F93Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 1(4) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

32 Penalty for carrying away officers.E+W+S+N.I.

(1)If any ship or aircraft departs from any place, or any vehicle crosses the boundary out of Northern Ireland, carrying on board without his consent any officer of customs and excise or other Government officer, including an officer of the Government of Northern Ireland, the master of the ship or commander of the aircraft or the person in charge of the vehicle shall be liable on summary conviction to a penalty of [F95level 3 on the standard scale].

(2)Without prejudice to the liability of any person under subsection (1) above, the amount of any expenses incurred by the Commissioners or by any Government department, including a department of the Government of Northern Ireland, by reason of the carrying away of any officer may be recovered summarily as a civil debt from that person or from the owner of the ship, aircraft or vehicle concerned.

(3)For the purposes of this section, the guard of a railway train shall be deemed to be the person in charge of any vehicle forming part of that train.

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Amendments (Textual)

F95Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

33 Power to inspect aircraft, aerodromes, records, etc.E+W+S+N.I.

(1)The commander of an aircraft shall permit an officer at any time to board the aircraft and inspect—

(a)the aircraft and any goods loaded therein; and

(b)all documents relating to the aircraft or to goods or persons carried therein;

and an officer shall have the right of access at any time to any place to which access is required for the purpose of any such inspection.

(2)The person in control of any aerodrome shall permit an officer at any time to enter upon and inspect the aerodrome and all buildings and goods thereon.

(3)The person in control of an aerodrome licensed under any enactment relating to air navigation and, if so required by the Commissioners, the person in control of any other aerodrome shall—

(a)keep a record in such form and manner as the Commissioners may approve of all aircraft arriving at or departing from the aerodrome;

(b)keep that record available and produce it on demand to any officer, together with all other documents kept on the aerodrome which relate to the movement of aircraft; and

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

(4)If any person contravenes or fails to comply with any of the provisions of this section he shall be liable on summary conviction to a penalty of [F96level 4 on the standard scale] or to imprisonment for a term not exceeding 3 months, or to both.

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Amendments (Textual)

F96Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

34 Power to prevent flight of aircraft.E+W+S+N.I.

(1)If it appears to any officer or constable that an aircraft is intended or likely to depart for a destination outside the United Kingdom [F97and the Isle of Man] from—

(a)any place other than a customs and excise airport; or

(b)a customs and excise airport before clearance outwards is given,

he may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.

(2)Any person who contravenes any instructions given under subsection (1) above shall be liable on summary conviction to a penalty of [F98level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both.

(3)If an aircraft flies in contravention of any instruction given under subsection (1) above or notwithstanding any steps taken to prevent the flight, the owner and the commander thereof shall, without prejudice to the liability of any other person under subsection (2) above, each be liable on summary conviction to a penalty of [F99level 4 on the standard scale], or to imprisonment for a term not exceeding 3 months, or to both, unless he proves that the flight took place without his consent or connivance.

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Amendments (Textual)

F98Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F99Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

Part IVE+W+S+N.I. Control of Importation

Inward entry and clearanceE+W+S+N.I.

35 Report inwards.E+W+S+N.I.

(1)Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every ship and aircraft to which this section applies F100. . ..

(2)This section applies to every ship arriving 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 and not yet cleared on importation.

(3)This section applies to every aircraft arriving 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 outside the United Kingdom, being passengers or goods either—

(i)bound for a destination in the United Kingdom and not already cleared at a customs and excise airport; or

(ii)bound for a destination outside the United Kingdom.

(4)The Commissioners may make regulations prescribing the procedure for making report under this section.

(5)If the person by whom the report should be made fails to make report as required by or under this section—

(a)he shall be liable on summary conviction to a penalty of [F101level 3 on the standard scale]; and

(b)any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.

(6)The person making the report shall at the time of making it answer all such questions relating to the ship, [F102or aircraft], to the goods carried therein, to the crew and to the voyage, [F102or flight] as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of [F103level 3 on the standard scale].

(7)If at any time after a ship or aircraft carrying goods brought therein from any place outside the United Kingdom arrives [F104in or over United Kingdom waters] , F105. . . and before report has been made in accordance with this section—

(a)bulk is broken; or

(b)any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; or

(c)any part of the goods is staved, destroyed or thrown overboard or any container is opened,

and the matter is not explained to the satisfaction of the Commissioners, the master of the ship or commander of the aircraft F105. . . shall be liable on summary conviction to a penalty of [F106level 3 on the standard scale].

F107(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F108(9)References in this section to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.]

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Amendments (Textual)

F100Words in s. 35(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(a), 10(2), Sch.2.

F101Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F102Words in s. 35(6) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(4)(b)(i)(ii).

F103Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F105Words in s. 35(7) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(4)(c)(i)(ii), 10(2), Sch.2.

F106Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

36 Provisions as to Her Majesty’s ships, etc.E+W+S+N.I.

(1)The person in command of any ship having a commission from Her Majesty or any foreign State which has on board any goods loaded in any place outside the United Kingdom [F109and the Isle of Man] shall, before any such goods are unloaded, or at any time when called upon to do so by the proper officer, deliver to the proper officer an account of the goods in accordance with subsection (2) below, and if he fails so to do he shall be liable on summary conviction to a penalty of [F110level 3 on the standard scale].

(2)An account of goods under subsection (1) above shall be in such form, and shall contain to the best of the knowledge of the person delivering the account such particulars, and shall be delivered in such manner, as the Commissioners may direct.

(3)The person delivering such an account shall when delivering it answer all such questions relating to the goods as may be put to him by the proper officer and if he refuses to answer he shall be liable on summary conviction to a penalty of [F111level 3 on the standard scale].

(4)Subject in the case of ships having a commission from Her Majesty to any regulations made by the Treasury, the provisions of Parts III to VII of this Act as to the boarding and search of ships shall have effect in relation to such a ship as aforesaid as they have effect in relation to any other ship, and any officer may remove to a Queen’s warehouse any goods loaded as aforesaid found on board the ship.

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Amendments (Textual)

F110Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F111Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F11237. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F112S. 37 repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.

[F11337A Initial and supplementary entries.E+W+S+N.I.
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Amendments (Textual)

[F114(1)The Commissioners may—

(a)give such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; and

(b)include in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.]

[F115(1A)Without prejudice to section 37 above, a direction under that section may —

(a)provide that where the importer is not authorised for the purposes of this section but a person who is so authorised is appointed as his agent for the purpose of entering the goods, the entry may consist of an initial entry made by the person so appointed and a supplementary entry so made, and

(b)make such supplementary provision in connection with entries consisting of initial and supplementary entries made as mentioned in paragraph (a) above as the Commissioners think fit.]

[F116(2)Where—

(a)an initial entry made under subsection (1) above has been accepted and the importer has given security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, or

(b)an initial entry made under subsection (1A) above has been accepted and the person making the entry on the importer’s behalf has given such security as is mentioned in paragraph (a) above,

the goods may] be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.

(3)An importer who makes an initial entry [F117under subsection (1) above] shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.

[F118(3A)A person who makes an initial entry under subsection (1A) above on behalf of an importer shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.]

(4)For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted.]

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Amendments (Textual)

37B Postponed entry.E+W+S+N.I.

(1)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(c)the document has been accepted by the proper officer,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

[F119(1A)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;

(b)a person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;

(c)the person so appointed has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(d)the document has been accepted by the proper officer,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.]

(2)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and

(c)the conditions mentioned in subsection (3) below have been satisfied,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(3)The conditions are that—

(a)on the arrival of the goods at the approved place the importer delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;

(b)within such time as may be so required the importer enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and

(c)the goods are kept secure in the approved place for such period as may be required by the directions.

[F120(3A)The Commissioners may, if they think fit, direct that where—

(a)such goods as may be specified in the direction are imported by an importer who is not authorised for the purposes of this subsection;

(b)a person who is authorised for the purposes of this subsection is appointed as his agent for the purpose of entering the goods;

(c)the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and

(d)the conditions mentioned in subsection (3B) below have been satisfied.

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(3B)The conditions are that—

(a)on the arrival of the goods at the approved place the person appointed as the agent of the importer for the purpose of entering the goods delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;

(b)within such time as may be so required the person appointed as the agent of the importer for the purpose of entering the goods enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and

(c)the goods are kept secure in the approved place for such period as may be required by the directions.]

(4)The Commissioners may direct that the condition mentioned in subsection (3)(a) [F121or (3B)(a)] above shall not apply in relation to any goods specified in the direction and such a direction may substitute another condition.

(5)No goods shall be delivered under [F122subsection (1) or (2) above] unless the importer gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.

[F123(5A)No goods shall be delivered under subsection (1A) or (3A) above unless the person appointed as the agent of the importer for the purpose of entering the goods gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.]

(6)Where goods of which no entry has been made have been delivered under [F124subsection (1) or (2) above], the importer shall deliver an entry of the goods under [F125regulation 5 of the Customs Controls on Importation of Goods Regulations 1991] within such time as the Commissioners may direct.

[F126(6A)Where goods of which no entry has been made have been delivered under subsection (1A) or (3A) above, the person appointed as the agent of the importer for the purpose of entering the goods shall deliver an entry of the goods under section 37(1) above within such time as the Commissioners may direct.]

(7)For the purposes of section 43(2)(a) below such an entry shall be taken to have been accepted—

(a)in the case of goods delivered by virtue of a direction under subsection (1) [F127or (1A)] above, on the date on which the document mentioned in that subsection was accepted; and

(b)in the case of goods delivered by virtue of a direction under subsection (2) above, on the date on which particulars of the goods were entered as mentioned in subsection (3)(b) above. [F128and

(c)in the case of goods delivered by virtue of a direction under subsection (3A) above, on the date on which particulars of the goods were entered as mentioned in subsection (3B)(b) above.]

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Amendments (Textual)

F125Words in s. 37B(6) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.6.

37C Provisions supplementary to ss. 37A and 37B.E+W+S+N.I.

(1)The Commissioners may, if they think fit—

(a)authorise any [F129person] for the purposes of section 37A, or 37B(1) [F130, (1A), (2) or (3A)] above; and

(b)suspend or cancel the authorisation of any [F131person] where it appears to them that he has failed to comply with any requirement imposed on him by or under this Part of this Act or that there is other reasonable cause for suspension or cancellation.

(2)The Commissioners may give directions—

(a)imposing such requirements as they think fit on any [F132person] authorised under this section; or

(b)varying any such requirements previously imposed.

(3)If any person without reasonable excuse contravenes any requirement imposed by or under section 37A, 37B or this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale.

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Amendments (Textual)

F13338. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F133S. 38 repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.

F13438A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

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Amendments (Textual)

F134S. 38A. repealed (1.1.1993) by S.I. 1992/3095, regs. 3(5), 10(2), Sch.2.

[F13538B Correction and cancellation of entry.E+W+S+N.I.
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Amendments (Textual)

(1)Where goods have been entered for home use or for free circulation the importer may correct any of the particulars contained in an entry of the goods after it has been accepted if—

(a)the goods have not been cleared from customs and excise charge;

(b)he has not been notified by an officer that the goods are to be examined; and

(c)the entry has not been found by an officer to be incorrect.

(2)The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.

(3)An entry of goods may at the request of the importer be cancelled at any time before the goods are cleared from customs and excise charge if the importer proves to the satisfaction of the Commissioners that the entry was delivered by mistake or that the goods cannot be cleared for free circulation.]

39 Entry of surplus stores.E+W+S+N.I.

(1)With the permission of the proper officer, surplus stores of any ship or aircraft—

(a)if intended for private use and in quantities which do not appear to him to be excessive, may be entered and otherwise treated as if they were goods imported in the ship or aircraft; or

(b)in any other case may, subject to subsection (2) below, be entered for warehousing notwithstanding that they could not lawfully be imported as merchandise.

(2)Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.

40 Removal of uncleared goods to Queen’s warehouse. E+W+S+N.I.
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Modifications etc. (not altering text)

C35S. 40 modified by S.I. 1986/260, regs. 5(c), 18

(1)Where in the case of any imported goods—

(a)entry has not been made thereof by the expiration of the relevant period; or

[F136(b)at the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible; or]

(c)being goods imported by sea and not being in large quantity, 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,

the proper office may cause the goods to be deposited in a Queen’s warehouse.

(2)Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await entry.

(3)Without prejudice to section 99(3) below, if any goods deposited in a Queen’s warehouse by the proper officer under this section are not cleared by the importer thereof—

(a)in the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; or

(b)in any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,

the Commissioners may sell them.

(4)In this section—

(a)the relevant period” means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; and

(b)the relevant date” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.

(5)Where any restriction is placed upon the unloading of goods from any ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, “the relevant date” in this section means the date of the removal of the restriction.

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Amendments (Textual)

Modifications etc. (not altering text)

C35S. 40 modified by S.I. 1986/260, regs. 5(c), 18

41 Failure to comply with provisions as to entry.E+W+S+N.I.

Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, and person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of [F137level 2 on the standard scale], and the goods in question shall be liable to forfeiture [F138but this section shall not apply to—

(a)any failure which has been or may be remedied by virtue of section 38(B)(1); or

(b)any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.]

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Amendments (Textual)

42 Power to regulate unloading, removal, etc. of imported goods.E+W+S+N.I.

(1)The Commissioners may make regulations—

(a)prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a customs and excise airport, or a person conveying goods into Northern Ireland by land;

(b)regulating the unloading, landing, movement and removal of goods on their importation;

and different regulations may be made with respect to importation by sea, air or land respectively.

(2)If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of [F139level 3 on the standard scale] and any goods in respect of which the offence was committed shall be liable to forfeiture.

[F140(3)Subsection (1)(b) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the Community [F141or to any goods which are moving under the procedure specified in [F142Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93](transit procedures)].]

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Amendments (Textual)

F139Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F140S. 42(3) inserted (01.01.1992) by S.I. 1991/2724, reg. 6(9)

F141Words in s. 42(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F142Words in s. 42(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).

Modifications etc. (not altering text)

Provisions as to duty on imported goodsE+W+S+N.I.

43 Duty on imported goods. E+W+S+N.I.
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Modifications etc. (not altering text)

C37S. 43 modified by S.I. 1986/260, regs. 5(d) (as substituted by S.I. 1986/1019, reg. 2), 18

(1)Save as permitted by or under the customs and excise Acts or section 2(2) of the M20European Communities Act 1972 or any Community regulation or other instrument having the force of law, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.

(2)[F143Subject to subsections (2A), (2B) [F144(2C) and (2D)] below,] the duties of customs or excise and the rates thereof chargeable on imported goods—

[F145(a)if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;]

(b)if entry [F146or, in the case of goods entered by bill of sight, perfect entry] is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;

[F147(c)if no entry is made thereof and the goods are not declared under section 78 below shall be—

(i)as respects Community customs duties, those in force with respect to such goods at the time of their entry into the customs territory of the Community; and

(ii)as respects other duties, those in force with respect to such goods at the time of their importation.]

[F148(2A)Where the Commissioners require a duty of customs to be paid because of a failure to comply with a condition or other obligation imposed under section 47 or 48 below (not being a condition or obligation required to be complied with before the goods were allowed to be removed or delivered) the duty shall be charged as if entry of the goods had been accepted at the time when the non-compliance occurred.

(2B)Where any duties of customs are chargeable in respect of waste or debris resulting from the destruction of imported goods in free circulation, those duties and their rates shall be those in force at the time when the goods were destroyed.

(2C)As respects goods which have been unlawfully removed from customs charge, subsection (2)(c) above shall have effect with respect to any duties of customs as if they had entered the customs territory of the Community, or, as the case may be, had been imported at the time of their removal.]

[F149(2D)Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under any of sections 44 to 48 below shall have effect for the purposes of any duty of excise chargeable on any goods for which—

(a)the excise duty point is fixed by regulations under section 1 of the Finance (No. 2) Act 1992; and

(b)the applicable rate of duty is determined in accordance with subsection (2) of that section.]

(3)Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like duty, if any, as would be applicable to those goods if they had been imported as merchandise; and if any question arises as to the origin of the goods they shall, unless that question is determined under section 120 below, section 14 of the M21Customs and Excise Duties (General Reliefs) Act 1979 (produce of the sea or continental shelf) or under a Community regulation or other instrument having the force of law, be deemed to be the produce of such country as the Commissioners may on investigation determine.

[F150(4)Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.]

(5)Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom [F151after exportation from the United Kingdom or the Isle of Man], whether they were manufactured or produced in or outside the United Kingdom and whether or not any duty was paid thereon at a previous importation, shall be treated for the purpose of charging duty—

(a)as if they were being imported for the first time; and

(b)in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.

[F152(6)Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of customs or excise chargeable on the goods between—

(a)the time mentioned in subsection (2)(a) above; and

(b)the time when the goods are cleared from customs and excise charge,

the rate of the duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.

(7)Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.

(8)Where the samples are taken of goods under section 38A above and the quantity of the goods covered by the entry which is subsequently delivered does not include the samples the duties of customs and the rates of those duties chargeable on the samples shall be those in force at the time when the application under subsection (1) of that section was made and shall be determined by reference to the particulars contained in the application.

(9)Where a substituted entry is delivered under section 38(2) or 38B(2) above the entry referred to in subsection (2)(a) above is the original entry.]

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Amendments (Textual)

F143Words inserted by S.I. 1982/1324, reg. 2(2)

F144Words in s. 43(2) substituted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 2(a); S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

F149S. 43(2D) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 2(b); S.I. 1992/2979, art. 4, Sch. Pt.II; S.I. 1992/3261, art. 3,Sch.

Modifications etc. (not altering text)

C37S. 43 modified by S.I. 1986/260, regs. 5(d) (as substituted by S.I. 1986/1019, reg. 2), 18

C38S. 43(1) modified by S.I. 1983/947, regs. 12, 13, 1988/1810, reg. 4 and 1988/1898, reg. 4 (S.I. 1983/947 is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C39S. 43(1) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 43(1) amended by S.I. 1992/3152, reg. 11(a).

S. 43: s. 43(1)(a) expressed to be amended (1.11.1993 - 31.10.1996) by virtue of S.I 1992/3152, reg. 11(a) (with S.I. 1996/2537, reg. 15(b))

C40S. 43(5) excluded (20.10.1995) by S.I. 1995/2518, reg. 118(c)(i)

Marginal Citations

44 Exclusion of s. 43(1) for importers etc. keeping standing deposits.E+W+S+N.I.

Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.

45 Deferred payment of customs duty.E+W+S+N.I.

(1)The Commissioners may by regulations provide for the payment of customs duty to be deferred in such cases as may be specified by the regulations and subject to such conditions as may be imposed by or under the regulations; and duty of which payment is deferred under the regulations shall be treated, for such purposes as may be specified thereby, as if it had been paid.

(2)Regulations under this section may make different provision for goods of different descriptions or for goods of the same description in different circumstances.

46 Goods to be warehoused without payment of duty.E+W+S+N.I.

Any goods which are on their importation permitted to be entered for warehousing shall be allowed, subject to such conditions or restrictions as may be imposed by or under warehousing regulations, to be warehoused without payment of duty.

47 Relief from payment of duty of goods entered for transit or transhipment.E+W+S+N.I.

Where any goods are entered for transit or transhipment, the Commissioners may allow the goods to be removed for that purpose, subject to such conditions and restrictions as they see fit, without payment of duty.

48 Relief from payment of duty of goods temporarily imported.E+W+S+N.I.

In such cases as the Commissioners may by regulations prescribe, where the Commissioners are satisfied that goods are imported only temporarily with a view to subsequent re-exportation, they may permit the goods to be delivered on importation, subject to such conditions as they see fit to impose, without payment of duty.

Forfeiture, offences, etc. in connection with importationE+W+S+N.I.

49 Forfeiture of goods improperly imported. E+W+S+N.I.
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Modifications etc. (not altering text)

C41S. 49 modified by S.I. 1986/260, regs. 5(e), 18

(1)Where—

(a)except as provided by or under the Customs and Excise Acts 1979, any imported goods, being goods chargeable on their importation with customs or excise duty, are, without payment of that duty—

(i)unshipped in any port,

(ii)unloaded from any aircraft in the United Kingdom,

(iii)unloaded from any vehicle in, or otherwise brought across the boundary into, Northern Ireland, or

(iv)removed from their place of importation or from any approved wharf, examination station or transit shed; or

(b)any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

(c)any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in any vehicle; or

(d)any goods are imported concealed in a container holding goods of a different description; or

(e)any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or

(f)any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer, those goods shall, subject to subsection (2) below, be liable to forfeiture.

(2)Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—

(a)reported as intended for exportation in the same ship, aircraft or vehicle; or

(b)entered for transit or transhipment; or

(c)entered to be warehoused for exportation or for use as stores,

the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.

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Modifications etc. (not altering text)

C41S. 49 modified by S.I. 1986/260, regs. 5(e), 18

C43S. 49(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C44S. 49(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended (1.11.1996) by S.I. 1992/3152, reg. 11(a) (as amended (1.11.1996) by S.I. 1996/2537, reg. 15(b)).

50 Penalty for improper importation of goods.E+W+S+N.I.

(1)Subsection (2) below applies to goods of the following descriptions, that is to say—

(a)goods chargeable with a duty which has not been paid; and

(b)goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.

(2)If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—

(a)unships or lands in any port or unloads from any aircraft in the United Kingdom or from any vehicle in Northern Ireland any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or

(b)removes from their place of importation or from any approved wharf, examination station, transit shed or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,

he shall be guilty of an offence under this subsection and may be detained.

(3)If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.

(4)Subject to subsection [F153(5), (5A) or (5B)]below, a person guilty of an offence under subsection (2) or (3) above shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F1547 years], or to both.

(5)In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the M22Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

[F155(5A)In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981, subsection (4)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.]

[F156(5B)In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) above shall have effect as if–

(a)for paragraph (a) there were substituted the following–

(a)on summary conviction, to a fine not exceeding the statutory maximum or to imprisonment for a term not exceeding three months, or to both; and

(b)in paragraph (b) for the words “7 years” there were substituted the words “ 2 years ”]

(6)If any person—

(a)imports or causes to be imported any goods concealed in a container holding goods of a different description; or

(b)directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry made thereof,

he shall be liable on summary conviction to a penalty of three times the value of the goods or [F157level 3 on the standard scale], whichever is the greater.

(7)In any case where a person would, apart from this subsection, be guilty of—

(a)an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and

(b)a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.

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Amendments (Textual)

F153Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

F156S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

F157Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c.48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C45S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

Marginal Citations

51 Special provisions as to proof in Northern Ireland. E+W+S+N.I.
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Modifications etc. (not altering text)

C47S. 51 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

(1)If goods of any class or description chargeable with duty on their importation from the Republic of Ireland are found in the possession or control of any person F158in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable on their importation has been paid.

(2)If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.

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Amendments (Textual)

Modifications etc. (not altering text)

C47S. 51 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C48S. 51 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C49S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

Part VE+W+S+N.I. Control of Exportation

Outward entry and clearance of goodsE+W+S+N.I.

52 Meaning for this Part of “dutiable or restricted goods”.E+W+S+N.I.

[F159(1)]For the purposes of this Part of this Act “dutiable or restricted goods” are goods of the following descriptions, that is to say—

(a)goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;

(b)transit goods;

(c)any other goods chargeable with any duty which has not been paid;

(d)drawback goods;

(e)goods with respect to the exportation of which any restriction is for the time being in force under or by virtue of any enactment;

(f)any goods required by or under any provision of this Act other than a provision of this Part or by or under a provision of any other Act to be entered before exportation or before shipment for exportation or as stores.

[F160(g)goods incorporating or resulting from the use of inward processing goods or any goods which, following a determination by the Commissioners, are to be treated for customs purposes as inward processing goods in substitution for such goods.]

[F161(2)In this section “inward processing goods” means goods imported for the purpose of being worked on, processed or used in any process or repaired and on the importation of which relief from import duty or agricultural levy was given on condition that goods incorporating or resulting from the use of them would be exported outside the Community; and in this subsection “agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty are applicable to goods resulting from the processing of agricultural products.]

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Amendments (Textual)

F159Provisions of s. 52 renumbered as s. 52(1) by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F160S. 52(1)(g) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(2) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F161S. 52(2) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

[F16253 Entry outwards of goods. E+W+S+N.I.
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Amendments (Textual)

F162Ss. 53–58E substituted for ss. 53–58 by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. I (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

(1)Subject to the provisions of this Part of this Act, before any goods other than Community transit goods are exported or shipped as stores for use on a voyage or flight to an eventual destination outside the United Kingdom and the Isle of Man there shall be delivered by the exporter to the proper officer an entry outwards of the goods in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct.

(2)Except with the permission of the Commissioners no entry shall be delivered before the goods have been presented to the proper officer.

(3)Where the Commissioners permit an entry to be delivered before presentation of the goods, the goods must be presented to the proper officer within such time as the Commissioners may allow; and if the goods are not so presented the entry shall be treated as not having been delivered.

(4)Goods may be treated as presented to the proper officer if notice is given, in such form and manner as the Commissioners may direct, to the proper officer of the presence of the goods at a place designated by him.

(5)An entry in respect of dutiable or restricted goods shall not be accepted unless security is given to the satisfaction of the Commissioners that the goods will, within such time as the Commissioners think reasonable, be exported and discharged at the destination for which they are entered or which is otherwise specified by the exporter or, in the case of goods for use as stores, that they will be duly so used or otherwise accounted for to the satisfaction of the Commissioners.

(6)Acceptance of an entry by the proper officer shall be signified in such manner as the Commissioners may direct; and once acceptance of an entry in respect of any goods has been signified, the goods shall not be removed from the place where they were at the time of acceptance without the permission of the proper officer.

(7)The Commissioners may relax all or any of the requirements imposed by this section as they think fit in relation to any goods and, if they do so, may impose substituted requirements.

(8)If any dutiable or restricted goods of which entry is required under this section are shipped for exportation or as stores or are waterborne for such shipment before entry has been delivered and accepted, the goods shall be liable to forfeiture and where the shipping or making waterborne is done with fraudulent intent any person concerned therein with knowledge of that intent shall be guilty of an offence under this subsection and may be detained.

(9)A person guilty of an offence under subsection (8) above shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F163seven years] or to both.

(10)If any goods which are not dutiable or restricted goods and of which entry is required under this section are exported or shipped for exportation or as stores before entry has been delivered and accepted, the exporter shall be liable on summary conviction to a penalty of [F164level 4 on the standard scale].

(11)Any person who removes any goods in contravention of subsection (6) above or contravenes or fails to comply with any requirement imposed under subsection (7) above shall be liable on summary conviction to a penalty of [F164level 4 on the standard scale].

(12)If any dutiable or restricted goods are found not to correspond with any entry in respect of them delivered under this section, they shall be liable to forfeiture.]

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Amendments (Textual)

Modifications etc. (not altering text)

C50S. 53 modified by S.I. 1986/260, regs. 5(f)(i), 18

54 Acceptance of incomplete entry.E+W+S+N.I.

(1)The proper officer may, if he thinks fit, accept an entry which does not in every respect comply with section 53 above, but he shall not do so in a case in which the goods have not been presented.

(2)Where an entry is accepted under this section the exporter shall, within such time as the Commissioners may allow, deliver to the proper officer such of the particulars or documents as were required to be, but were not, contained in or delivered with the entry or, if the proper officer so permits, deliver to him a substituted entry complying in all respects with section 53 above.

(3)If any person fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of [F165level 4 on the standard scale].

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Amendments (Textual)

55 Correction and cancellation of entry.E+W+S+N.I.

(1)The exporter may correct any of the particulars contained in an entry of goods under section 53 above after it has been accepted if—

(a)the appropriate authority has not been given for the removal of the goods; and

(b)the exporter has not been notified by an officer that the goods are to be examined; and

(c)the entry has not been found by an officer to be incorrect;

and in paragraph (a) above “the appropriate authority” means—

(i)in the case of goods which have been presented to the proper officer at a place approved by the Commissioners under section 31(1)(b) above or at a place designated by the proper officer under section 53 above, any authority to remove the goods from the place where they were presented to the proper officer which is required under section 31 above or permission under section 53(6) above, and

(ii)in any other case, the authority to load the goods which is required under section 57(4) or section 66 below.

(2)Particulars in an entry may be corrected after the giving of such authority as is mentioned in subsection (1)(a) above if they relate to a matter which can be established in the absence of the goods.

(3)The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.

(4)Subject to subsection (5) below, an entry which has been accepted may be cancelled at the request of the exporter if he delivers to the proper officer all copies of the entry and such other documents delivered to him on or in connection with the entry as the Commissioners may require and shows to the satisfaction of the Commissioners that—

(a)the goods are in the United Kingdom and the arrangements for exporting them have been cancelled; and

(b)any payment to which he is entitled from the Commissioners or under a Community instrument by virtue of exporting the goods has been repaid or will not be paid.

(5)An entry shall not be cancelled under subsection (4) above—

(a)in a case where the exporter is informed by an officer that the goods are to be examined, until the examination has taken place; and

(b)until the exporter has complied with any requirements imposed by the Commissioners as to the movement of the goods in respect of which the entry was made to such places as they may specify.

(6)Where an entry in respect of goods which are not dutiable or restricted goods is cancelled under subsection (4) above, the exporter shall within such period as may be specified by directions given by the Commissioners furnish them with such information and such documents relating to the goods as may be specified in the directions.

(7)Any person who contravenes or fails to comply with subsection (6) above shall be liable on summary conviction to a penalty of [F166level 4 on the standard scale].

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Amendments (Textual)

56 Failure to export. E+W+S+N.I.
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Modifications etc. (not altering text)

C52S. 56 modified by S.I. 1986/260, regs. 5(f)(ii), 18

(1)Where any goods in respect of which an entry has been accepted have not been shipped or exported by land, an officer may by notice given to the exporter require the goods to be exported within such time as is specified in the notice; and if the notice is not complied with the entry shall be treated as cancelled.

(2)Where, in the case of any such goods as are mentioned in subsection (1) above which are due to be loaded into a ship or aircraft specified in the entry or by the person having charge of them at the port or customs and excise airport of intended shipment, no notice has been served under that subsection and the goods have not been shipped by the time the ship or aircraft departs from the port or airport at which it has been cleared by the proper officer, then—

(a)the entry shall be treated as cancelled at that time; and

(b)if the goods are dutiable or restricted goods, they shall be liable to forfeiture unless notice of the failure to export them is given to the proper officer immediately after that time.

(3)Where an entry in respect of dutiable or restricted goods is treated as cancelled by virtue of this section—

(a)if the exporter would have been entitled to a payment of any sum from the Commissioners or under a Community instrument by virtue of exporting the goods, he shall take such steps as the Commissioners may direct to ensure that the sum is not paid to him or, if it has already been paid, he shall (unless the Commissioners agree to his retaining it) repay it within seven days or such longer period as the Commissioners may allow;

(b)the exporter shall within such period as may be specified by directions given by the Commissioners furnish them with such information and such documents as may be specified in the directions; and

(c)if the goods have not been forfeited under subsection (2)(b) above, they shall be warehoused or, if the Commissioners so require, shall be moved to such place as the Commissioners may specify.

(4)Where an entry in respect of goods which are not dutiable or restricted goods is treated as cancelled by virtue of this section, the exporter shall within such period as may be specified by directions given by the Commissioners furnish them with such information and such documents relating to the goods as may be specified in the directions.

(5)Any person who contravenes or fails to comply with subsection (3) above shall be liable on summary conviction to a penalty of [F167level 5 on the standard scale] and the goods shall be liable to forfeiture.

(6)Any person who contravenes or fails to comply with subsection (4) above shall be liable on summary conviction to a penalty of [F167level 4 on the standard scale].

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Amendments (Textual)

Modifications etc. (not altering text)

C52S. 56 modified by S.I. 1986/260, regs. 5(f)(ii), 18

57 Delivery of entry by owner of exporting ship etc.E+W+S+N.I.

(1)The Commissioners may direct that any entry required to be delivered under section 53 above in respect of any goods which are to be shipped or exported in a ship or aircraft and the documents which are required to accompany it shall, instead of being delivered by the exporter be delivered by the loader (that is to say the owner of the ship or aircraft or a person appointed by him) and such delivery shall be treated as delivery by the exporter for the purposes of this Part of this Act.

(2)The proper officer shall not accept an entry which is delivered in pursuance of subsection (1) above unless the goods in respect of which the entry is made are under the control of the loader at the time of the delivery.

(3)Directions under this section may impose on the loader requirements as to—

(a)the place, time and manner in which entries and any documents required by virtue of section 31 above are to be delivered;

(b)the production to the proper officer of such documents as may be specified in the directions; and

(c)the information to be supplied to the proper officer and the form and manner in which the information is to be supplied.

(4)Directions under this section may also require that the goods in respect of which the entry is to be made shall not be loaded into the ship or aircraft in which they are to be exported without the authority of the proper officer.

(5)Directions under this section may authorise an officer to relax all or any of the requirements imposed by the directions and, if he does so, to impose substituted requirements.

(6)If a person without reasonable excuse fails to comply with any requirement imposed on him under this section he shall be liable on summary conviction to a penalty of [F168level 4 on the standard scale] or in the case of a failure to comply with a requirement imposed by virtue of subsection (4) above to a penalty of [F168level 5 on the standard scale].

(7)For the purposes of this section a ship subject to charter by demise shall be treated as owned by the charterer.

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Amendments (Textual)

Modifications etc. (not altering text)

58 Simplified clearance procedure. E+W+S+N.I.
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Modifications etc. (not altering text)

C55S. 58 modified by S.I. 1986/260, regs. 5(f)(iii), 18

(1)If the Commissioners think fit so to direct goods which are not dutiable or restricted goods may be shipped for exportation without entry under section 53 above if—

(a)the exporter is registered in a register of exporters maintained by the Commissioners for the purposes of this section; and

(b)before the goods are shipped the conditions mentioned in subsection (3) below are satisfied.

(2)The Commissioners may for the purposes of this section—

(a)enter in a register maintained by them any person applying for registration and appearing to them to be concerned in the exportation of goods and to satisfy such requirements for registration as they may think fit to impose;

(b)give directions imposing requirements on registered persons including, in particular, requirements as to the keeping of records and accounts and the giving of access to them;

(c)assign to registered persons numbers for use under this section; and

(d)suspend or cancel the registration of any person if it appears to them that he has failed to comply with any direction under this section or with section 58B(1) or (2) below or that there is other reasonable cause for suspension or cancellation.

(3)The conditions referred to in subsection (1) above are—

(a)that the goods are presented to the proper officer;

(b)that the exporter delivers to the proper officer and the proper officer accepts such document relating to the goods as the directions may require bearing an endorsement which contains a number assigned to the exporter under this section; and

(c)that the exporter complies with such other requirements as the directions may impose;

and goods may be treated as presented to the proper officer if notice is given, in such form and manner as the Commissioners may direct, to the proper officer of the presence of the goods at a place designated by him.

(4)The document referred to in subsection (3)(b) above shall be delivered in such manner as the directions may require and acceptance of that document by the proper officer shall be signified in such manner as the Commissioners may direct; and once acceptance of a document relating to any goods has been signified, the goods shall not be removed from the place they were at the time of acceptance without the permission of the proper officer.

(5)Directions under this section may contain provision enabling the Commissioners to exclude shipments of goods from their operation in such cases as the Commissioners think fit by giving notice to that effect in accordance with the directions.

(6)The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods and, if they do so, may impose substituted requirements.

(7)Sections 55 and 57 above and section 58D(3) below shall apply in relation to a document required to be delivered under subsection (3)(b) above as they apply in relation to an entry and section 56 above shall apply in relation to goods in respect of which such a document has been accepted under that subsection as it applies to goods in respect of which an entry has been accepted.

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Modifications etc. (not altering text)

C55S. 58 modified by S.I. 1986/260, regs. 5(f)(iii), 18

58A Local export control. E+W+S+N.I.
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Modifications etc. (not altering text)

C56S. 58A modified by S.I. 1986/260, regs. 5(f)(iv), 18

(1)If the Commissioners think fit so to direct, goods may be shipped for exportation or exported by land without entry under section 53 above if—

(a)the exporter is registered in a register maintained by the Commissioners for the purposes of this section; and

(b)the conditions mentioned in subsection (3) below are satisfied.

[F169and, subject to and to such modifications as may be specified in the directions, this section and section 58D below shall apply in relation to goods which, for the purposes of any Community regulation relating to export refunds or monetary compensatory amounts, are treated as exports as if the supply of the goods were their exportation or, as the case may require, their shipping for exportation]

(2)The Commissioners may for the purposes of this section—

(a)maintain a register of exporters whose premises are approved by the Commissioners under section 31 above for the examination of goods intended for export;

(b)enter in the register any such persons applying for registration who satisfy such requirements for registration as the Commissioners may think fit to impose;

(c)give directions imposing requirements on registered persons including, in particular, requirements as to the keeping of records and accounts and the giving of access to them;

(d)assign to registered persons numbers for use under this section; and

(e)suspend or cancel the registration of any person if it appears to them that he has failed to comply with any direction under this section or with section 58B(1) or (2) below or that there is other reasonable cause for suspension or cancellation.

(3)The conditions referred to in subsection (1) above are—

(a)that before the goods are removed from the approved premises—

(i)the exporter delivers to the proper officer, at such time and place as he may require, a notice of the intention to remove the goods, being a notice in such form and containing such particulars as may be required by the directions; and

(ii)on such day as the proper officer may appoint (not being earlier than the day that notice is delivered or later than the day the goods are removed) the exporter enters such particulars of the goods and of such other matters as may be required by the directions in a record maintained by him at such place as the proper officer may require; and

(b)that before the goods are shipped [F170for exportation or exported by land], the exporter delivers to the proper officer such document relating to the goods as the directions may require bearing an endorsement which contains a number assigned to the exporter under this section and complies with such other requirements as the directions may impose.

(4)The directions may impose requirements as to—

(a)the manner in which the notice referred to in paragraph (a)(i) of subsection (3) above shall be delivered and the form it should take;

(b)the manner and form in which the record referred to in paragraph (a)(ii) of that subsection should be maintained; and

(c)the place at which and the manner in which the document referred to in paragraph (b) of that subsection should be delivered;

and the conditions mentioned in that subsection shall not be treated as satisfied unless any requirements which are so imposed are complied with.

(5)The Commissioners may, in addition to any exporter within subsection (2)(a) above, enter in the register any person who applies to them to be registered and satisfies them—

(a)that the exporter is a company under the applicant’s control; or

(b)that the exporter has agreed to the registration of the applicant in addition to the exporter.

(6)Where in pursuance of subsection (5) above both an exporter and another person are registered—

(a)the proper officer shall direct which of them shall do the things mentioned in subsection (3) above and section 58B(1) below; and

(b)the registration of both of them may be cancelled or suspended under subsection (2)(e) above if it appears to the Commissioners that either of them has failed as mentioned in that subsection.

(7)The Commissioners may relax any requirement imposed under this section as they think fit in relation to any goods and, if they do so, may impose substituted requirements.

[F171(7A)Without prejudice to the powers of the Commissioners under subsection (7) above, they may direct that, in relation to goods of a description specified in the directions which are shipped for exportation or exported by land by an exporter of a description so specified, paragraph (a) of subsection (3) above shall have effect as if—

(a)in sub-paragraph (i) the words “time and” were omitted; and

(b)for sub-paragraph (ii) there were substituted—

(ii)at the time that notice is delivered or immediately thereafter, the exporter enters such particulars of the goods and of such other matters as may be required by the directions in a record maintained by him at such place as the proper officer may require; and

(iii)the proper officer informs the exporter that he consents to the removal of the goods; and.]

(8)Section 56 above shall apply in relation to goods in respect of which particulars have been entered in a record under subsection (3)(a) above as it applies in relation to goods in respect of which an entry has been accepted.

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Amendments (Textual)

Modifications etc. (not altering text)

C56S. 58A modified by S.I. 1986/260, regs. 5(f)(iv), 18

58B Provisions supplementary to ss. 58 and 58A. E+W+S+N.I.
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Modifications etc. (not altering text)

C57S. 58B modified by S.I. 1986/260, regs. 5(g), 18

(1)Where by virtue of section 58 or 58A above goods have been shipped for exportation or exported by land without entry under section 53 above, the exporter shall deliver to the proper officer a specification of the goods containing, as the Commissioners may direct, either the particulars that would have been required to be contained in the entry or such other particulars as may be so directed.

(2)The specification referred to in subsection (1) above may, if the Commissioners permit, be a single specification relating to the goods exported during a particular period and shall be delivered at such place and in such manner and by such time as the Commissioners may allow.

(3)If any person fails to deliver a specification in accordance with the foregoing provisions of this section or delivers a specification which is incorrect and does not correct it within a period of fourteen days following delivery, he shall be liable on summary conviction to a penalty o f [F172level 4 on the standard scale].

(4)In connection with any arrangements approved by the Commissioners for recording particulars of exported goods by computer they may relax the requirements of subsections (1) and (2) above by suspending the obligation to deliver the specifications there mentioned on condition that—

(a)the particulars which should otherwise be contained in the specifications, or such of those particulars as the Commissioners may specify, are recorded by computer in accordance with the arrangements; and

(b)the particulars so recorded are subsequently delivered to the proper officer within such time as the Commissioners may specify;

but subject to such other conditions as they may impose.

(5)If any person without reasonable excuse fails to comply with a requirement imposed on him by or under section 58 or 58A above he shall be liable on summary conviction to a penalty of [F172level 4 on the standard scale].

(6)If any person for the purpose of enabling goods to be shipped in accordance with either of those sections furnishes any document bearing a number assigned under that section which is not one for the time being assigned to him or to another person who has consented to his furnishing the document bearing that number, he shall be liable on summary conviction to a penalty of [F172level 4 on the standard scale].

(7)In sections 58 and 58A above references to a person registered under either of those sections do not include references to a person whose registration is for the time being suspended; and for the purposes of subsection (6) above a person whose registration is for the time being suspended shall be regarded as not having any number assigned to him.

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Amendments (Textual)

Modifications etc. (not altering text)

C57S. 58B modified by S.I. 1986/260, regs. 5(g), 18

58C Pipe-lines and export of ships and aircraft.E+W+S+N.I.

(1)For the purposes of this Part of this Act goods which are to be exported by means of a pipe-line shall be treated as having been presented to the proper officer when notice of the goods to be exported has been given to the proper officer and accepted by him.

(2)Notice under subsection (1) above shall be given by such person and in such form and manner and shall contain such particulars as the Commissioners may direct.

(3)A ship or aircraft departing from the United Kingdom which—

(a)is within the definition of dutiable or restricted goods in section 52 above; or

(b)is a ship built, or aircraft manufactured, in the United Kingdom departing for the first time for a voyage or flight to a place outside the United Kingdom for the purpose of its delivery to a consignee outside the United Kingdom,

shall be treated for the purposes of this Part of this Act both as goods shipped for exportation and as the exporting ship or aircraft and, in the case of a ship or aircraft within paragraph (b) above, the owner of the ship or aircraft or, where the owner is outside the United Kingdom, the builder of the ship or the manufacturer of the aircraft shall be deemed to be the exporter.

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Modifications etc. (not altering text)

C58S. 58C(3) modified and amended by S.I. 1990/2167, art. 4, Sch. para. 12

58D Operative date for Community purposes. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)Except as provided by any Community regulation or other instrument having the force of law and subject to subsection (3) below, the operative date for determining whether any, and if so what, levy or other charge provided for under any Community provision governing the exportation of goods is due in respect of the goods and for applying any other such provision including, in particular, any provision whereby any refund or relief is due in respect of the goods shall be such date as is mentioned in subsection (2) below.

(2)The date referred to in subsection (1) above is—

(a)in a case where an entry or a document such as is mentioned in section 58(3)(b) above is delivered, the date of acceptance of the entry or document;

(b)in the case of goods particulars of which are entered in a record in accordance with section 58A(3)(a)(ii) above, [F173as set out in section 58A(7A)(b) above, the day entry is made];

(c)in the case of goods in relation to which substituted requirements are imposed under section 53(7) or 58(6) above, such date as the Commissioners may specify;

(d)in any other case, the date on which the goods are shipped or exported by land or, if that date cannot be established to the Commissioners’ satisfaction, such date as they may specify.

(3)At the time when the proper officer accepts an entry delivered in pursuance of section 57(1) above he may direct that the operative date for the purposes of this section shall be the date on which the entry was furnished by the exporter to the loader.

(4)Where a substituted entry is delivered under section 54(2) or 55(3) above the entry referred to in subsection (2)(a) and (3) above is the original entry.

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Amendments (Textual)

Modifications etc. (not altering text)

58E Authentication of Community customs documents. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—

(a)there is presented with the document—

(i)an entry relating to the goods in question and complying with section 53 above; or

(ii)a document relating to the goods and complying with section 58(3)(b) above; or

(iii)a document to be used instead of an entry or such a document as aforesaid by virtue of substituted requirements imposed under section 53(7) or 58(6) above; and

(b)the officer marks the Community customs document and the entry or other document referred to in paragraph (a) above with a registration number allocated by the Commissioners for that purpose.

(2)Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other documents marked under subsection (1)(b) above(“the marked export document”), unless—

(a)the goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; and

(b)the marked export document is delivered to the proper officer as required by or under the provisions mentioned in subsection (1)(a) above.

(3)The proper officer may, on an application made to him before the end of the period mentioned in subsection (2) above, permit the retention of the authenticated Community customs document and the marked export document.

(4)The proper officer may at any time require a person who has obtained an authenticated Community customs document in respect of any goods to surrender to him that document and the marked export document.

(5)If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of [F174level 4 on the standard scale]; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of [F174level 5 on the standard scale].

(6)In this section “Community customs document” means a document which in accordance with any Community instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—

(a)is used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which the Community has an agreement of association; and

(b)is required to be authenticated by the customs authorities of the member State from which they are exported.

(7)In subsection (6) above “Community goods” means—

(a)goods which satisfy the conditions laid down in Articles 9 and 10 of the E.E.C. Treaty; and

(b)goods to which the E.C.S.C. Treaty applies and which under the terms of that Treaty are in free circulation within the European Coal and Steel Community.

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Amendments (Textual)

Modifications etc. (not altering text)

Prospective

59 Restrictions on putting export goods alongside for loading.E+W+S+N.I.

(1)This section applies to all goods which are required to be entered outwards before shipment for exportation, [F175under section 53 above].

(2)The Commissioners may make regulations—

(a)prohibiting, as from such date as is specified in the regulations, the putting of any goods to which this section applies alongside any ship or aircraft for loading for exportation, except under a written authority in that behalf obtained in accordance with, and in such form as is specified in, the regulations; and

(b)requiring any person putting goods alongside a ship or aircraft under one or more such authorities to endorse the authority or each of the authorities with such particulars as are specified in the regulations, and to deliver the endorsed authority or authorities, together with a written statement of the number of authorities delivered, to the proper officer within such period as is so specified.

(3)Regulations under subsection (2) above may make different provision for different circumstances.

(4)Without prejudice to section 3 above, subsection (2) above shall apply to the charging of goods into a pipe-line for exportation as it applies to the putting of goods alongside a ship or aircraft for loading for exportation.

(5)The Commissioners may relax any requirement imposed under subsection (2) above as they think fit in relation to any goods.

(6)Any person who contravenes or fails to comply with any regulation under subsection (2) above shall be liable on summary conviction to a penalty of [F176level 3 on the standard scale].

(7)This section shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.

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Amendments (Textual)

F175Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 3 (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F176Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C61Power of appointment conferred by s. 59(7) not exercised

60 Additional restrictions as to certain export goods.E+W+S+N.I.

(1)No person shall export any dutiable or restricted goods falling within paragraphs (a) to (d) of section 52 above, or enter any such goods for exportation, in any ship of less than 40 tons register.

(2)Subsection (1) above shall not apply to hovercraft, but dutiable or restricted goods shall only be exported in a hovercraft it it is of a class or description for the time being approved by the Commissioners and subject to such conditions and restrictions as they may impose.

(3)Any goods shipped or entered contrary to subsection (1) or (2) above shall be liable to forfeiture.

(4)A person contravening or failing to comply with subsection (2) above, or with any condition or restriction imposed thereunder, shall be liable on summary conviction to a penalty of three times the value of the goods or [F177level 3 on the standard scale], whichever is the greater.

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Amendments (Textual)

F177Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

61 Provisions as to stores.E+W+S+N.I.

(1)The Commissioners may give directions—

(a)as to the quantity of any goods which may be carried in any ship or aircraft as stores for use on a voyage or flight to an eventual destination outside the United Kingdom;

[F179(aa)as to the descriptions of vessel on which goods carried as stores may be used in port without payment of duty in accordance with section 103(1) of the Finance (No. 2) Act 1987;

(ab)as to the quantity of any goods which may be carried as stores for use in port as mentioned in paragraph (aa) above and as to the time within which such goods or any specified quantities of them may be so used; and]

(b)as to the authorisation to be obtained for the supply and carriage of, and the procedure to be followed in supplying, any goods as stores for use as mentioned in paragraph (a) [F180or paragraph (aa)]above, whether or not any duty is chargeable or has been paid, or any drawback is payable, in respect of those goods.

(2)Save as provided in subsection (3) below F181. . .and notwithstanding anything in the customs and excise Acts, goods shall not be permitted to be shipped as stores without payment of duty or on drawback except in a ship of not less than 40 tons register or in an aircraft departing for a voyage or flight [F182to a country outside the United Kingdom].

(3)The Commissioners may, in such cases and subject to such conditions and restrictions as they see fit, permit goods to be shipped as mentioned in subsection (2) above in

[F183(a)any ship departing from the United Kingdom, being either a ship of not less than 40 tons register departing for a voyage not falling within subsection (2) above or a ship of less than 40 tons register; or

(b)any aircraft departing from the United Kingdom for a flight not falling within that subsection.]

(4)For the purposes of subsections (2) and (3) above, all hovercraft (of whatever size) shall be treated as ships of less than 40 tons register.

(5)If any goods shipped or carried as stores for use on a voyage or flight to an eventual destination outside the United Kingdom [F184or for use in port without payment of duty] are without the authority of the proper officer landed or unloaded at any place in the United Kingdom—

(a)the goods shall be liable to forfeiture; and

(b)the master or commander and the owner of the ship or aircraft shall each be liable on summary conviction to a penalty of three times the value of the goods or [F185level 3 on the standard scale], whichever is the greater.

(6)The proper officer may lock up, mark, seal or otherwise secure any goods entered, shipped or carried as stores for use as mentioned in subsection (5) above or any place or container in which such goods are kept or held.

(7)If any ship or aircraft which has departed from any port or customs and excise airport for a destination outside the United Kingdom carrying stores fails to reach the destination for which it was cleared outwards and returns to any place within the United Kingdom, then—

(a)if the failure was not due to stress of weather, mechanical defect or any other unavoidable cause and any deficiency is discovered in the said goods; or

(b)if the failure was due to any such cause as is mentioned in paragraph (a) above and any deficiency is discovered in the said goods which, in the opinion of the Commissioners, exceeds the quantity which might fairly have been consumed having regard to the length of time between the ship’s or aircraft’s departure and return as aforesaid,

the master of the ship or the commander of the aircraft shall be liable on summary conviction to a penalty of [F186level 2 on the standard scale], and shall also pay on the deficiency or, as the case may be, on the excess deficiency any duty chargeable on the importation of such goods.

[F187(7A)No amount of excise duty shall be payable under subsection (7) above unless the Commissioners have assessed that amount as being excise duty due from the master of the ship or the commander of the aircraft and notified him or his representative accordingly.]

(8)Any duty [F188, other than excise duty,]payable under subsection (7) above shall be recoverable summarily as a civil debt.

[F189(8A)An amount of excise duty assessed as being due under subsection (7A) above shall, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced and subject to any appeal under section 16 of the M23Finance Act 1994, be recoverable summarily as a civil debt.]

[F190(9)References in this section to a country or destination outside the United Kingdom do not include references to, or a destination in, the Isle of Man; and subsection (5) above applies whether the goods were shipped in the United Kingdom or the Isle of Man.]

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Amendments (Textual)

F181Words in s. 61(2) repealed (1.11.1996) by 1996 c. 8, s. 205(1), Sch. 41 Pt. I; S.I. 1996/2536, art. 2

F182Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(2) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F183S. 61(3)(a)(b) substituted for words from “any ship” onwards by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

F185Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F190S. 61(9) (which was inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 11) substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(4) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

Modifications etc. (not altering text)

C62S. 61 restricted (1.6.1997) by 1994 c. 9, s. 12A(4), 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2

Marginal Citations

62 Information, documentation, etc. as to export goods.E+W+S+N.I.

(1)The Commissioners may give directions under this subsection imposing on persons specified in the directions requirements as to the giving of information with respect to, or the furnishing of documents in connection with, goods exported, or intended to be exported, in any such vehicle or container as is specified in the directions, or by such other means, or in accordance with any such commercial procedure, as is so specified.

(2)The Commissioners may give directions under this subsection providing that, before any goods are shipped for exportation, a number identifying the goods in compliance with the directions is to be given in accordance with the directions by and to such persons as are specified in the directions.

This subsection shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.

(3)The Commissioners may relax any requirement imposed under subsection (1) or (2) above as they think fit in relation to any goods.

(4)Any person who contravenes or fails to comply with any direction given under subsection (1) or (2) above shall be liable on summary conviction to a penalty of [F191level 3 on the standard scale].

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Amendments (Textual)

F191Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C63Power of appointment conferred by s. 62(2) not exercised

Outward entry and clearance of ships, etc.E+W+S+N.I.

63 Entry outwards of exporting ships.E+W+S+N.I.

(1)Where a ships is to load any goods at a port for exportation [F192to a place outside the member States] or as stores for use on a voyage to an eventual destination outside [F193those States], the master of the ship shall, before any goods are taken on board that ship at that port, other than goods for exportation loaded in accordance with a stiffening order issued by the proper officer, deliver to the proper officer—

(a)an entry outwards of the ship in such form and manner and containing such particulars as the Commissioners may direct; and

(b)a certificate from the proper officer of the clearance inwards or coastwise of the ship of her last voyage with cargo; and

(c)if the ship has already loaded goods at some other port for exportation or as stores for use as aforesaid or has been cleared in ballast from some other port, the clearance outwards of the ship from that other port.

(2)If, on the arrival at any port of a ship carrying goods coastwise from one place in the United Kingdom to another such place, it is desired that the ship shall proceed with those goods or any of them to a place outside the [F194member States], entry outwards shall be made of that ship (whether or not any other goods are to be loaded at that port) and of any of those goods which are duitable or restricted goods as if the goods were to be loaded for exportation at that port, but any such entry may, subject to such conditions as the Commissioners see fit to impose, be made without the goods being first discharged.

(3)A ship may, subject to subsection (4) below, be entered outwards from a port under this section notwithstanding that before departing for any place outside the United Kingdom the ship is to go to another port.

(4)A ship carrying cargo brought in that ship from some place outside the United Kingdom and intended to be discharged in the United Kingdom may only be entered outwards by virtue of subsection (3) above subject to such conditions as the Commissioners see fit to impose.

(5)If, when a ship is required by this section to be entered outwards from any port, any goods are taken on board that ship at that port, except in accordance with such a stiffening order as is mentioned in subsection (1) above, before the ship is so entered, the goods shall be liable to forfeiture and the master of the ship shall be liable on summary conviction to a penalty of [F195level 3 on the standard scale].

(6)Where goods are taken on board a ship as mentioned in subsection (5) above or made waterborne for that purpose with fraudulent intent, any person concerned therein with knowledge of that intent may be detained and shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F1967 years], or to both.

[F197(7)References in this section to a destination or place outside the United Kingdom [F198or the member States] do not include references to a destination or place in the Isle of Man and in subsections (2) and (4) above references to a place in the United Kingdom and to discharge in the United Kingdom include references to a place in the Isle of Man and to discharge in the Island.]

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Amendments (Textual)

F192Words in s. 63(1) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(a).

F193Words in s. 63(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(a).

F194Words in s. 63(2) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(b).

F195Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F198Words in s. 63(7) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(c).

64 Clearance outwards of ships and aircraft.E+W+S+N.I.

(1)Save as permitted by the Commissioners, no ship or aircraft shall depart from any port or customs and excise airport from which it commences, or at which it touches during, a voyage or flight to an eventual destination outside the [F199member States][F200and the Isle of Man] until clearance of the ship or aircraft for that departure has been obtained from the proper officer at that port or airport.

(2)The Commissioners may give directions—

(a)as to the procedure for obtaining clearance under this section;

(b)as to the documents to be produced and the information to be furnished by any person applying for such clearance.

(3)Where clearance is sought under this section for any ship which is in ballast or has on board no goods other than stores, the baggage of passengers carried in that ship, chalk, slate, or empty returned containers upon which no freight or profit is earned, the proper officer in granting clearance thereof shall, on the application of the master, clear the ship as in ballast.

(4)Any officer may board any ship which is cleared outwards from a port at any time while the ship is [F201in United Kingdom waters] and require the production of the ship’s clearance, and if the master refuses to produce it or to answer such questions as the officer may put to him concerning the ship, cargo and intended voyage, he shall be liable on summary conviction to a penalty of [F202level 1 on the standard scale].

(5)Every ship departing from a port shall, if so required for the purpose of disembarking an officer or of further examination, bring to at the boarding station, and if any ship fails to comply with any such requirement the master shall be liable on summary conviction to a penalty of [F202level 2 on the standard scale].

(6)If any ship or aircraft required to be cleared under this section departs from any port or customs and excise airport without a valid clearance, the master or commander shall be liable on summary conviction to a penalty of [F203level 3 on the standard scale].

(7)If, where any aircraft is required to obtain clearance from any customs and excise airport under this section, any goods are loaded, or are waterborne for loading, into that aircraft at that airport before application for clearance has been made, the goods shall be liable to forfeiture and, where the loading or making waterborne is done with fraudulent intent, any person concerned therein with knowledge of that intent shall be guilty of an offence under this subsection and may be detained.

(8)A person guilty of an offence under subsection (7) above shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.

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Amendments (Textual)

F199Words in s. 64(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(7).

F203Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

65 Power to refuse or cancel clearance of ship or aircraft.E+W+S+N.I.

(1)For the purpose of the detention thereof in pursuance of any power or duty conferred or imposed by or under any enactment, or for the purpose of securing compliance with any provision of the Customs and Excise Acts 1979 or of any other enactment or of any instrument made thereunder, being a provision relating to the importation or exportation of goods—

(a)the proper officer may at any time refuse clearance of any ship or aircraft; and

(b)where clearance has been granted to a ship or aircraft, any officer may at any time while the ship is within the limits of any port or the aircraft is at any customs and excise airport demand that the clearance shall be returned to him.

(2)Any such demand may be made either orally or in writing on the master of the ship or commander of the aircraft, and if made in writing may be served—

(a)by delivering it to him personally; or

(b)by leaving it at his last known place of abode; or

(c)by leaving it on board the ship or aircraft with the person appearing to be in charge or command thereof.

(3)Where a demand for the return of a clearance is made as aforesaid—

(a)the clearance shall forthwith become void; and

(b)if the demand is not complied with, the master of the ship or the commander of the aircraft shall be liable on summary conviction to a penalty of [F204level 3 on the standard scale].

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Amendments (Textual)

F204Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C66S. 65 extended (1.1.1996) by 1995 c. 22, s. 3(3), 9(4)

General regulation of exportation, etc.E+W+S+N.I.

66 Power to make regulations as to exportation, etc.E+W+S+N.I.

(1)The Commissioners may make regulations—

(a)regulating with respect to ships and aircraft respectively the loading and making waterborne for loading of goods for exportation or as stores and the embarking of passengers for a destination outside the United Kingdom [F205and the Isle of Man];

(b)prescribing the procedure to be followed and the documents to be produced and information to be furnished by any person conveying goods out of Northern Ireland by land;

(c)requiring delivery of a manifest containing such particulars as the Commissioners may direct of all cargo carried in an exporting ship and, if the Commissioners so direct, such other documents relating to the cargo as are specified in the direction;

(d)requiring delivery of a certificate of the fuel shipped in any ship departing from a port for a place outside the United Kingdom [F205and the Isle of Man].

(2)If any person contravenes or fails to comply with any regulation made under this section, he shall be liable on summary conviction to [F206a penalty of [F207level 4 on the standard scale], or in the case of a contravention of or a failure to comply with a regulation made under subsection (1)(b) above a penalty of [F207level 5 on the standard scale],]and any goods in respect of which the offence was committed shall be liable to forfeiture.

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Amendments (Textual)

F206Words substituted for “a penalty of £100” by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 5 (by section 10(4) it is provided that section 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)

Modifications etc. (not altering text)

Offences in relation to exportationE+W+S+N.I.

67 Offences in relation to exportation of goods.E+W+S+N.I.

(1)If any goods which have been loaded or retained on board any ship or aircraft for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—

(a)the unloading was authorised by the proper officer; and

(b)except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,

the master of the ship or the commander of the aircraft and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the ship or aircraft without such authority, payment or repayment shall each be guilty of an offence under this section.

(2)The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.

(3)If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.

(4)Where any goods loaded or retained as mentioned in subsection (1) above or brought to a customs and excise station for exportation by land are—

(a)goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;

(b)transit goods;

(c)other goods chargeable with a duty which has not been paid; or

(d)drawback goods,

then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.

(5)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section shall be liable on summary conviction to a penalty of three times the value of the goods or [F208level 3 on the standard scale], whichever is the greater.

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Amendments (Textual)

F208Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C71S. 67(1)(b) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C72S. 67(1)(b) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 67(1)(b) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

68 Offences in relation to exportation of prohibited or restricted goods. E+W+S+N.I.
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Modifications etc. (not altering text)

(1)If any goods are—

(a)exported or shipped as stores; or

(b)brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,

and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each be liable on summary conviction to a penalty of three times the value of the goods or [F209level 3 on the standard scale], whichever is the greater.

(2)Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.

(3)Subject to subsection (4) [F210or (4A)] below, a person guilty of an offence under subsection (2) above shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F2117 years], or to both.

(4)In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the M24Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

[F212(4A)In the case of an offence under subsection (2) above in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.]

(5)If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that 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 vehicle—

(a)took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and

(b)did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.

(6)In any case where a person would, apart from this subsection, be guilty of—

(a)an offence under subsection (1) or (2) above; and

(b)a corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

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Amendments (Textual)

F209Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C75S. 68(2) excluded (1.3.1995) by S.I. 1995/271, reg. 11(1)

S. 68(2) excluded (15.11.1996) by S.I. 1996/2721, reg. 11(1)

S. 68(2) excluded (28.9.2000) by S.I. 2000/2620, reg. 11(1)

Marginal Citations

[F21368A Offences in relation to agricultural levies.E+W+S+N.I.
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Amendments (Textual)

(1)Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.

[F214(2)A person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.]

(3)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.

(4)In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to [F215the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be].]

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Amendments (Textual)

F215Words in s. 68A(4) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(7)(a)

[F21668B Special provisions as to proof in Northern Ireland. E+W+S+N.I.
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Amendments (Textual)

(1)If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof either—

(a)that the goods are not intended for such exportation; or

(b)that the goods are intended for such exportation and any entry required to be made or security required to be given in connection with that exportation has been or will be made or given.

(2)If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.

(3)In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.]

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Modifications etc. (not altering text)

Part VIE+W+S+N.I. Control of Coastwise Traffic

69 Coasting trade.E+W+S+N.I.

(1)Subject to section 70 below, any ship for the time being engaged in the trade of carrying goods coastwise between places in the United Kingdom [F217or between a place in the United Kingdom and a place in the Isle of Man] shall for the purposes of the Customs and Excise Acts 1979 be a coasting ship.

(2)Subject to that section, no goods not yet entered on importation and no goods for exportation shall be carried in a ship engaged in the trade of carrying goods coastwise.

(3)The Commissioners may from time to time give directions as to what trade by water between places in the United Kingdom [F217or between a place in the United Kingdom and a place in the Isle of Man] is or is not to be deemed to be carrying goods coastwise.

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Amendments (Textual)

70 Coasting trade—exceptional provisions.E+W+S+N.I.

(1)The Commissioners may, subject to such conditions and restrictions as they see fit to impose, permit a ship to carry goods coastwise notwithstanding that the ship is carrying goods brought therein from some place outside the United Kingdom and not yet entered on importation; but a ship so permitted to carry goods coastwise shall not for the purposes of the Customs and Excise Acts 1979 be a coasting ship.

(2)The Commissioners may, subject to such conditions and restrictions as they see fit to impose, permit goods brought by an importing ship to some place in the United Kingdom but consigned to and intended to be delivered at some other such place to be transhipped before due entry of the goods has been made to another ship for carriage coastwise to that other place.

(3)Where any ship has begun to load goods at any place in the United Kingdom for exportation or as stores for use on a voyage to an eventual destination outside the United Kingdom and is to go to any other such place to complete loading, the Commissioners may, subject to such conditions as they see fit to impose, permit that ship to carry other goods coastwise until she has completed her loading.

(4)If, where any goods are permitted to be carried coastwise in any ship under this section, the goods are loaded, unloaded, carried or otherwise dealt with contrary to any condition or restriction imposed by the Commissioners, the goods shall be liable to forfeiture and the master of the ship shall be liable on summary conviction to a penalty of [F218level 2 on the standard scale].

[F219(5)References in this section to a place or destination outside the United Kingdom do not include references to a place or destination in the Isle of Man and in subsection (2) above the reference to some other place in the United Kingdom includes a reference to a place in the Isle of Man.]

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Amendments (Textual)

71 Clearance of coasting ship and transire.E+W+S+N.I.

(1)Subject to the provisions of this section and save as permitted by the Commissioners, before any coasting ship departs from any port the master thereof shall deliver to the proper officer an account in such form and manner and containing such particulars as the Commissioners may direct; and that account when signed by the proper officer shall be the transire, that is to say, the clearance of the ship from that port and the pass for any goods to which the account relates.

(2)The Commissioners may, subject to such conditions as they see fit to impose, grant a general transire in respect of any coasting ship and any goods carried therein.

(3)Any such general transire may be revoked by the proper officer by notice in writing delivered to the master or the owner of the ship or to any member of the crew on board the ship.

(4)If a coasting ship departs from any port without a correct account having been delivered, except as permitted by the Commissioners or under and in compliance with any conditions imposed on the grant of a general transire, the master shall be liable on summary conviction to a penalty of [F220level 2 on the standard scale].

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Amendments (Textual)

72 Additional powers of officers in relation to coasting ships.E+W+S+N.I.

(1)The proper officer may examine any goods carried or to be carried in a coasting ship—

(a)at any time while they are on board the ship; or

(b)at any place in the United Kingdom to which the goods have been brought for shipment in, or at which they have been unloaded from, the ship.

(2)For the purpose of examining any goods in pursuance of subsection (1) above, the proper officer may require any container to be opened or unpacked; and any such opening or unpacking and any repacking shall be done by or at the expense of the proprietor of the goods.

(3)The proper officer—

(a)may board and search a coasting ship at any time during its voyage;

(b)may at any time require any document which should properly be on board a coasting ship to be produced or brought to him for examination;

and if the master of the ship fails to produce or bring any such document to the proper officer when required, he shall be liable on summary conviction to a penalty of [F221level 2 on the standard scale].

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Amendments (Textual)

73 Power to make regulations as to carriage of goods coastwise, etc.E+W+S+N.I.

(1)The Commissioners may make regulations as to the carriage of goods coastwise—

(a)regulating the loading and unloading and the making waterborne for loading of the goods;

(b)requiring the keeping and production by the master of a coasting ship of such record of the cargo carried in that ship as may be prescribed by the regulations.

(2)If any person contravenes or fails to comply with any regulation made under this section, he shall be liable on summary conviction to a penalty of [F222level 3 on the standard scale] and any goods in respect of which the offence was committed shall be liable to forfeiture.

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Amendments (Textual)

F222Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

74 Offences in connection with carriage of goods coastwise.E+W+S+N.I.

(1)If in the case of any coasting ship—

(a)any goods are taken on board or removed therefrom at sea or at any place outside the United Kingdom; or

(b)except for some unavoidable cause, the ship touches at any place outside the United Kingdom or deviates from her voyage; or

(c)the ship touches at any place outside the United Kingdom and the master does not report that fact in writing to the proper officer at the first port at which the ship arrives thereafter,

the master of the ship shall be liable on summary conviction to a penalty of [F223level 3 on the standard scale].

(2)Any goods which are shipped and carried coastwise, or which, having been carried coastwise, are unloaded in any place in the United Kingdom, otherwise than in accordance with the provisions of sections 69 to 71 above or of any regulations made under section 73 above, or which are brought to any place for the purpose of being so shipped and carried coastwise, shall be liable to forfeiture.

(3)If any goods—

(a)are carried coastwise or shipped as stores in a coasting ship contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

(b)are brought to any place in the United Kingdom for the purpose of being so carried or shipped,

then those goods shall be liable to forfeiture and the shipper or intending shipper of the goods shall be liable on summary conviction to a penalty of [F223level 3 on the standard scale].

(4)In any case where a person would, apart from this subsection, be guilty of—

(a)an offence under subsection (3) above; and

(b)a corresponding offence under the enactment or other instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.

[F224(5)References in this section to a place outside the United Kingdom do not include references to a place in the Isle of Man.]

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Amendments (Textual)

F223Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Part VIIE+W+S+N.I. Customs and Excise Control: Supplementary Provisions

Special requirements as to movement of certain goodsE+W+S+N.I.

75 Explosives.E+W+S+N.I.

(1)No goods which are explosives within the meaning of the M25Explosives Act 1875 shall be loaded into any ship or aircraft for exportation, exported by land or shipped for carriage coastwise as cargo, until due entry has been made of the goods in such form and manner and containing such particulars as the Commissioners may direct.

(2)Without prejudice to sections 53 and 60 above, any goods required to be entered under this section which are loaded, exported or shipped as mentioned in subsection (1) above without being entered under this section shall be liable to forfeiture, and the exporter or, as the case may be, shipper shall be liable on summary conviction to a penalty of [F225level 3 on the standard scale].

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Amendments (Textual)

F225Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

Marginal Citations

[ Keeping and preservation of recordsE+W+S+N.I.

75A Records relating to importation and exportation.E+W+S+N.I.

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which [F226for that purpose 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] shall keep such records as the Commissioners may require.

(2)The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.

(3)The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(4)The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

(5)The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.

(6)A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—

F227(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F228(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)in criminal proceedings in Northern Ireland, except in accordance with [F229Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.].]

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Amendments (Textual)

F226Words in s. 75A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 7.

Modifications etc. (not altering text)

C78S. 75A restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

[F23075B Records relating to firearmsE+W+S+N.I.
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Amendments (Textual)

F230Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of Council Directive 91/477/EEC F231 (control of acquisition and possession of such goods) shall keep such records as the Commissioners may require for the purposes of that Directive.

(2)Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.]

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Amendments (Textual)

F231OJ No. L256, 13.9.91, p. 51.

Modifications etc. (not altering text)

C79S. 75B restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

F23275C Records relating to goods subject to certain transit arrangementsE+W+S+N.I.

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in [F233Title II of Part II of Commission Regulation (EEC) No. 2454/93] shall keep such records as the Commissioners may require for the purposes of [F234Article 324] of that Regulation (verification of procedures and documents).

(2)Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.

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Amendments (Textual)

F232Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).

F233Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(a).

F234Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(b).

Modifications etc. (not altering text)

C80S. 75C restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F235E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

Additional provisions as to informationE+W+S+N.I.

77 Information in relation to goods imported or exported.E+W+S+N.I.

(1)An officer may require any person—

(a)concerned with the F236shipment for carriage coastwise of goods of which [F237for that purpose 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]; or

(b)concerned in the carriage, unloading, landing or loading of goods which are being or have been imported or exported,

to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document whatsoever relating to the goods.

(2)If any person without reasonable cause fails to comply with a requirement imposed on him under subsection (1) above he shall be liable on summary conviction to a penalty of [F238level 3 on the standard scale].

(3)Where any prohibition or restriction to which this subsection applies, that is to say, any prohibition or restriction under or by virtue of any enactment with respect to—

(a)the exportation of goods to any particular destination; or

(b)the exportation of goods of any particular class or description to any particular destination,

is for the time being in force, then, if any person about to ship for exportation or to export any goods or, as the case may be, any goods of that class or description, in the course of making entry thereof before shipment or exportation makes a declaration as to the ultimate destination thereof, and the Commissioners have reason to suspect that the declaration is untrue in any material particular, the goods may be detained until the Commissioners are satisfied as to the truth of the declaration, and if they are not so satisfied the goods shall be liable to forfeiture.

(4)Any person concerned in the exportation of any goods which are subject to any prohibition or restriction to which subsection (3) above applies shall, if so required by the Commissioners, satisfy the Commissioners that those goods have not reached any destination other than that mentioned in the entry delivered in respect of the goods.

(5)If any person required under subsection (4) above to satisfy the Commissioners as mentioned in that subsection fails to do so, then, unless he proves—

(a)that he did not consent to or connive at the goods reaching any destination other than that mentioned in the entry delivered in respect of the goods; and

(b)that he took all reasonable steps to secure that the ultimate destination of the goods was not other than that so mentioned,

he shall be liable on summary conviction to a penalty of three times the value of the goods or [F238level 3 on the standard scale], whichever is the greater.

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Amendments (Textual)

F237Words in s. 77(1)(a) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.7.

F238Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C81S. 77(1) modified by S.I. 1986/260, regs. 5(h), 18

[F23977A Information powers.E+W+S+N.I.
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Amendments (Textual)

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which [F240for that purpose 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] shall—

(a)furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and

(b)if so required by an officer, produce or cause to be produced for inspection by the officer—

(i)at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

(ii)at such time as the officer may reasonably require,

any documents relating to the goods or to the importation or exportation.

(2)Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.

(3)An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.

(4)If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking the lien.

(5)Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.

(6)Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

(7)If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.]

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Amendments (Textual)

F240Words in s. 77A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.7.

Modifications etc. (not altering text)

C82S. 77A restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)

[F24177B Information powers relating to firearmsE+W+S+N.I.
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Amendments (Textual)

F241Ss. 77B, 77C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(9).

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of the Directive mentioned in section 75B(1) above shall—

(a)furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to such goods or to the importation or exportation as the Commissioners may specify for the purposes of that Directive; and

(b)if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—

(i)at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

(ii)at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.

(2)Subsections (2) to (7) of section 77A F242 above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.]

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Amendments (Textual)

F242The amount of the penalty on the level of the standard scale referred to in section 77A(7) has been increased most recently in relation to England and Wales and Scotland by the Criminal Justice Act 1991 (c.53), section 17, which was brought into force by S.I. 1992/333; the amount in relation to Northern Ireland is set out in S.R. (N.I.) 1984 No. 253.

Modifications etc. (not altering text)

C83S. 77B restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)

F24377C Information powers relating to goods subject to certain transit arrangementsE+W+S+N.I.

(1)Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in the Commission Regulation mentioned in section 75C(1) above shall—

(a)furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may specify for the purposes of [F244Article 324]of that Regulation (verification of procedures and documents); and

(b)if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—

(i)at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

(ii)at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.

(2)Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.

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Amendments (Textual)

F243Ss. 77B, 77C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(9).

F244Words in s. 77C(1)(a) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(7).

Modifications etc. (not altering text)

C84S. 77C restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)

78 Customs and excise control of persons entering or leaving the United Kingdom.E+W+S+N.I.

(1)Any person entering the United Kingdom shall, at such place and in such manner as the Commissioners may direct, declare any thing contained in his baggage or carried with him which—

(a)he has obtained outside the United Kingdom; or

(b)being dutiable goods or chargeable goods, he has obtained in the United Kingdom without payment of duty or tax,

and in respect of which he is not entitled to exemption from duty and tax by virtue of any order under section 13 of the M26Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs).

In this subsection “chargeable goods” means goods on the importation of which value added tax is chargeable or goods obtained in the United Kingdom before 1st April 1973 which are chargeable goods within the meaning of the M27Purchase Tax Act 1963; and “tax” means value added tax or purchase tax.

[F245(1A)Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.]

[F246(1B)Subsection (1) above does not apply to a person entering the United Kingdom from another member State, except—

(a)where he arrives at a customs and excise airport in an aircraft in which he began his journey in a place outside the member States; or

(b)as respects such of his baggage as—

(i)is carried in the hold of the aircraft in which he arrives at a customs and excise airport, and

(ii)notwithstanding that it was transferred on one or more occasions from aircraft to aircraft at an airport in a member State, began its journey by air from a place outside the member States.]

(2)Any person entering or leaving the United Kingdom shall answer such questions as the proper officer may put to him with respect to his baggage and any thing contained therein or carried with him, and shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Commissioners may direct.

[F247(2A)Subject to subsection (1A) above, where the journey of a person arriving by air in the United Kingdom is continued or resumed by air to a destination in the United Kingdom which is not the place where he is regarded for the purposes of this section as entering the United Kingdom, subsections (1) and (2) above shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the United Kingdom.]

(3)Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable on summary conviction to a penalty of three times the value of the thing not declared or of the baggage or thing not produced, as the case may be, or [F248level 3 on the standard scale], whichever is the greater.

(4)Any thing chargeable with any duty or tax which is found concealed, or is not declared, and any thing which is being taken into or out of the United Kingdom contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, shall be liable to forfeiture.

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Amendments (Textual)

F246S. 78(1B) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(10).

F248Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

Marginal Citations

79 Power to require evidence in support of information.E+W+S+N.I.

(1)The Commissioners may, if they consider it necessary, require evidence to be produced to their satisfaction in support of any information required by or under Parts III to VII of this Act to be provided in respect of goods imported or exported.

(2)Without prejudice to subsection (1) above, where any question as to the duties chargeable on any imported goods, or the operation of any prohibition or restriction on importation, depends on any question as to the place from which the goods were consigned, or any question where they or other goods are to be treated as grown, manufactured or produced, or any question as to payments made or relief from duty allowed in any country or territory, then—

(a)the Commissioners may require the importer of the goods to furnish to them, in such form as they may prescribe, proof of—

(i)any statement made to them as to any fact necessary to determine that question, or

(ii)the accuracy of any certificate or other document furnished in connection with the importation of the goods and relating to the matter in issue,

and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement or to that certificate or document; and

(b)if in any proceedings relating to the goods or to the duty chargeable thereon the accuracy of any such certificate or document comes in question, it shall be for the person relying on it to furnish proof of its accuracy.

80 Power to require information or production of documents where origin of goods exported is evidenced under Community law or practice.E+W+S+N.I.

(1)Where on the exportation of any goods from the United Kingdom there has been furnished for the purpose of any Community requirement or practice any certificate or other evidence as to the origin of those goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate or evidence, the Commissioners or an officer may require the exporter, or any other person appearing to the Commissioners or officer to have been concerned in any way with the goods, or with any goods from which, directly or indirectly, they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—

(a)to furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; or

(b)to produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading, books or documents as may be so specified.

(2)Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of [F249level 3 on the standard scale].

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Amendments (Textual)

F249Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Prevention of smugglingE+W+S+N.I.

81 Power to regulate small craft.E+W+S+N.I.

(1)In this section “small ships” means—

(a)ships not exceeding 100 tons register; and

(b)hovercraft, of whatever size.

(2)The Commissioners may make general regulations with respect to small ships and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used.

(3)Different provision may be made by regulations under this section for different classes or descriptions of small ships.

(4)The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.

(5)Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.

(6)Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board, shall be liable to forfeiture.

(7)Every boat belonging to a British ship and every other vessel not exceeding 100 tons register, [F250not being a fishing vessel registered under Part II of the Merchant Shipping Act 1995] and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.

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Amendments (Textual)

F250Words in s. 81(7) substituted (1.1.1996) by 1995 c. 21, s. 314(2), 316(2), Sch. 13 para. 53(3) (with s. 312(1))

82 Power to haul up revenue vessels, patrol coasts, etc. E+W+S+N.I.
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Modifications etc. (not altering text)

C86S. 82 amended by S.I. 1987/2114, reg. 2

(1)The person in command or charge of any vessel in the service of Her Majesty which is engaged in the prevention of smuggling—

(a)may haul up and leave that vessel on any part of the coast or of the shore or bank of any river or creek; and

(b)may moor that vessel at any place below high water mark on any part of the coast or of any such shore or bank.

(2)Any officer and any person acting in aid of an officer or otherwise duly engaged in the prevention of smuggling may for that purpose patrol upon and pass freely along and over any part of the coast or of the shore or bank of any river or creek, over any railway or aerodrome or land adjoining any aerodrome, and over any land in Northern Ireland within the prescribed area.

(3)Nothing in this section shall authorise the use of or entry into any garden or pleasure ground.

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Modifications etc. (not altering text)

C86S. 82 amended by S.I. 1987/2114, reg. 2

83 Penalty for removing seals, etc.E+W+S+N.I.

(1)Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identify any goods for any of the purposes of those Acts and—

(a)at any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom [F251or between a port in the United Kingdom and a port in the Isle of Man], the seal, lock or mark is wilfully and prematurely removed or tampered with by any person; or

(b)at any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person,

that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of [F252level 4 on the standard scale].

(2)For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.

(3)Where, in pursuance of any Community requirement or practice which relates to the movement of goods between countries or of any international agreement to which the United Kingdom is a party and which so relates,—

(a)a seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes; and

(b)at any time while the goods are in the United Kingdom, the seal, lock or mark is wilfully and premately removed or tampered with by any person,

that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of [F252level 4 on the standard scale].

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Amendments (Textual)

84 Penalty for signalling to smugglers.E+W+S+N.I.

(1)In this section references to a “prohibited signal” or a “prohibited message” are references to a signal or message connected with the smuggling or intended smuggling of goods into or out of the United Kingdom.

(2)Any person who by any means makes any prohibited signal or transmits any prohibited message from any part of the United Kingdom or from any ship or aircraft for the information of a person in any ship or aircraft or across the boundary shall be liable on summary conviction to a penalty of [F253level 3 on the standard scale], or to imprisonment for a term not exceeding 6 months, or to both, and may be detained; and any equipment or apparatus used for sending the signal or message shall be liable to forfeiture.

(3)Subsection (2) above applies whether or not the person for whom the signal or message is intended is in a position to receive it or is actually engaged at the time in smuggling goods.

(4)If, in any proceedings under subsection (2) above, any question arises as to whether any signal or message was a prohibited signal or message, the burden of proof shall lie upon the defendant or claimant.

(5)If any officer or constable or any member of Her Majesty’s armed forces or coastguard has reasonable grounds for suspecting that any prohibited signal or message is being or is about to be made or transmitted from any ship, aircraft, vehicle, house or place, he may board or enter that ship, aircraft, vehicle, house or place and take such steps as are reasonably necessary to stop or prevent the sending of the signal or message.

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Amendments (Textual)

F253Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

85 Penalty for interfering with revenue vessels, etc.E+W+S+N.I.

(1)Any person who save for just and sufficient cause interferes in any way with any ship, aircraft, vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of any functions of the Commissioners under Parts III to VII of this Act shall be liable on summary conviction to a penalty of [F254level 1 on the standard scale].

(2)Any person who fires upon any vessel, aircraft or vehicle in the service of Her Majesty while that vessel, aircraft or vehicle is engaged in the prevention of smuggling shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years.

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Amendments (Textual)

86 Special penalty where offender armed or disguised.E+W+S+N.I.

Any person concerned in the movement, carriage or concealment of goods—

(a)contrary to or for the purpose of contravening any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation thereof; or

(b)without payment having been made of or security given for any duty payable thereon,

who, while so concerned, is armed with any offensive weapon or disguised in any way, and any person so armed or disguised found in the United Kingdom in possession of any goods liable to forfeiture under any provision of the customs and excise Acts relating to imported goods or prohibited or restricted goods, shall be liable on conviction on indictment to imprisonment for a term not exceeding 3 years and may be detained.

87 Penalty for offering goods for sale as smuggled goods.E+W+S+N.I.

If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or [F255level 3 on the standard scale], whichever is the greater, and may be detained.

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Amendments (Textual)

F255Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Forfeiture of ships, etc. for certain offencesE+W+S+N.I.

88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods. E+W+S+N.I.
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Modifications etc. (not altering text)

Where—

(a)a ship is or has been [F256in United Kingdom waters]; or

(b)an aircraft is or has been at any place, whether on land or on water, in the United Kingdom; or

(c)a vehicle is or has been within the limits of any port or at any aerodrome or, while in Northern Ireland, within the prescribed area,

while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft or vehicle shall be liable to forfeiture.

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Amendments (Textual)

Modifications etc. (not altering text)

89 Forfeiture of ship jettisoning cargo, etc.E+W+S+N.I.

(1)If any part of the cargo of a ship is thrown overboard or is staved or destroyed to prevent seizure—

(a)while the ship is [F257in United Kingdom waters]; or

(b)where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, at any time during the chase,

the ship shall be liable to forfeiture.

(2)For the purposes of this section a ship shall be deemed to have been properly summoned to bring to—

(a)if the vessel making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign; and

(b)in the case of a ship which is not a British ship, if at the time when the summons was made the ship was [F257in United Kingdom waters].

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Amendments (Textual)

90 Forfeiture of ship or aircraft unable to account for missing cargo.E+W+S+N.I.

Where a ship has been within the limits of any port [F258in the United Kingdom or the Isle of Man], or an aircraft has been in the United Kingdom [F258or the Isle of Man], with a cargo on board and a substantial part of that cargo is afterwards found [F258in the United Kingdom] to be missing, then, if the master of the ship or commander of the aircraft fails to account therefor to the satisfaction of the Commissioners, the ship or aircraft shall be liable to forfeiture.

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Amendments (Textual)

91 Ships failing to bring to.E+W+S+N.I.

(1)If, save for just and sufficient cause, any ship which is liable to forfeiture or examination under or by virtue of any provision of the Customs and Excise Acts 1979 does not bring to when required to do so, the master of the ship shall be liable on summary conviction to a penalty of [F259level 2 on the standard scale].

(2)Where any ship liable to forfeiture or examination as aforesaid has failed to bring to when required to do so and chase has been given thereto by any vessel in the service of Her Majesty and, after the commander of that vessel has hoisted the proper ensign and caused a gun to be fired as a signal, the ship still fails to bring to, the ship may be fired upon.

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Amendments (Textual)

Part VIIIE+W+S+N.I. Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines

92 Approval of warehouses.E+W+S+N.I.

(1)The Commissioners may approve, for such periods and subject to such conditions as they think fit, places of security for the deposit, keeping and securing—

(a)of imported goods chargeable as such with excise duty (whether or not also chargeable with customs duty) without payment of the excise duty;

(b)of goods for exportation or for use as stores, being goods not eligible for home use;

(c)of goods manufactured or produced in the United Kingdom [F260or the Isle of Man] and permitted by or under the customs and excise Acts to be warehoused without payment of any duty of excise chargeable thereon;

(d)of goods imported into or manufactured or produced in the United Kingdom [F260or the Isle of Man] and permitted by or under the customs and excise Acts to be warehoused on drawback,

subject to and in accordance with warehousing regulations; and any place of security so approved is referred to in this Act as an “excise warehouse”.

[F261(2)Functions with respect to the approval of warehouses for the purposes of Article 38 of Commission Regulation (EEC) No. 3665/87 shall be exercised by the Commissioners; and a warehouse approved by them for such purposes is referred to in this Act as a “victualling warehouse”.]

(3)The same place may be approved under this section both as a [F262victualling] and as an excise warehouse.

(4)Notwithstanding subsection (2) above and the terms of the approval of the warehouse but subject to directions under subsection (5) below, goods of the following descriptions, not being goods chargeable with excise duty which has not been paid, that is to say—

(a)goods originating in member States;

(b)goods which are in free circulation in member States; and

(c)goods placed on importation under a customs procedure (other than warehousing) involving the suspension of, or the giving of relief from, customs duties,

may be kept, without being warehoused, in a [F263victuall ing warehouse].

(5)The Commissioners may from time to time give directions—

(a)as to the goods which may or may not be deposited in any particular warehouse or class of warehouse;

(b)as to the part of any warehouse in which any class or description of goods may be kept or secured.

(6)If, after the approval of a warehouse as an excise warehouse, the occupier thereof makes without the previous consent of the Commissioners any alteration therein or addition thereto, [F264the making of the alteration or addition shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).].

(7)The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of any warehouse under this section.

[F265(8)Where any person contravenes or fails to comply with any condition imposed or direction given by the Commissioners under this section, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

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Amendments (Textual)

F261S. 92(2) substituted (01.01.1992) by S.I. 1991/2725, reg. 3(4)(a)

F262Word in s. 92(3) substituted (01.01.1992) by S.I. 1991/2725, reg. 3(4)(b)

F263Words in s. 92(4) substituted (01.01.1992) by S.I. 1991/2725, reg. 3(4)(c)

F264Words in s. 92(6) substituted (1.1.1995) by 1994 c. 9, s. 9(9), Sch. 4 Pt. I para. 2(1) (with s. 19(3))

93 Regulation of warehouses and warehoused goods.E+W+S+N.I.

[F266(1)The Commissioners may by regulations under this section (referred to in this Act as “warehousing regulations”)—

(a)prohibit the deposit or keeping of goods in a warehouse except where the occupier of the warehouse has been approved by the Commissioners in accordance with the regulations and where such conditions as may be prescribed in relation to that occupier are satisfied;

(b)otherwise regulate the deposit, keeping, securing and treatment of goods in a warehouse;

(c)make provision with respect to goods which are required to be deposited in a warehouse;

(d)regulate the removal of goods from a warehouse and make provision with respect to goods which have lawfully been permitted to be removed from a warehouse without payment of duty; and

(e)make provision, in relation to goods which have been warehoused or are required to be deposited in a warehouse with respect to the keeping, preservation and production of records and the furnishing of information.]

(2)Warehousing regulations may, without prejudice to the generality of subsection (1) above, include provisions—

(a)imposing or providing for the imposition under the regulations of conditions and restrictions subject to which goods may be deposited in [F267secured in], kept in or removed from warehouse or made available there to their owner for any prescribed purpose;

(b)requiring goods deposited in warehouse to be produced to or made available for inspection by an officer on request by him;

(c)permitting the carrying out on warehoused goods of such operations F268as may be prescribed by or allowed under the regulations in such manner and subject to such conditions and restrictions as may be imposed by or under the regulations;

(d)for determining, for the purpose of charging or securing the payment of duty, the duties of customs or excise and the rates thereof to be applied to warehoused goods (other than goods falling within section 92(2)(b) above) and in that connection—

(i)for determing the time by reference to which warehoused goods are to be classified;

(ii)for determining the time at which warehoused goods are to be treated as having been removed from warehouse;

(iii)for ascertaining the quantity which is to be taken as the quantity of warehoused goods;

[F269(da)providing for all or any prescribed purposes of the customs and excise Acts—

(i)for goods to be treated as warehoused where in a prescribed case they are in the custody or under the control of an approved occupier of a warehouse; and

(ii)for goods to be treated, at such times before the excise duty point for those goods as may be prescribed or as may be determined under the regulations, as goods which are required to be deposited in a warehouse;

(db)providing for the revocation of the approval under regulations of any occupier of a warehouse and applying, with modifications, any of the provisions of section 98 below in relation to such a revocation or to cases where such an approval is not renewed;]

(e)enabling the Commissioners to allow goods to be removed from warehouse without payment of duty in such circumstances and subject to such conditions as they may determine;

[F270(ee)providing that goods which are [F271required to be deposited in a warehouse], or which have been lawfully permitted to be removed from a warehouse without payment of duty, are to be treated as if, for all or any prescribed purposes of the customs and excise Acts, they were warehoused;]

(f)permitting goods to be destroyed or abandoned to the Commissioners without payment of customs duty in such circumstances and subject to such conditions as they may determine.

[F272(fa)requiring goods which are required to be deposited in a warehouse or which have lawfully been permitted to be removed from a warehouse without payment of duty to be accompanied by such documents in such form and containing such particulars as may be prescribed;

(fb)imposing or providing for the imposition under the regulations of requirements on persons concerned in any prescribed respect with the carriage of such goods to keep and preserve the documents that are required to accompany the goods;

(fc)imposing or providing for the imposition under the regulations of requirements on a person so concerned to produce or cause to be produced any documents which are required to accompany any goods by virtue of paragraph (fa) above to an officer when required to do so for the purpose of allowing the officer to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period;]

[F273(g)imposing or providing for the imposition under the regulations of requirements on the occupier of a warehouse or the proprietor of goods in a warehouse or goods which have been in or are [F274required] to be deposited in a warehouse to keep and preserve such records as may be prescribed relating to his occupation of the warehouse or proprietorship of the goods;

(h)imposing or providing for the imposition under the regulations of requirements on such an occupier or proprietor to preserve all other records kept by him for the purposes of any relevant business or activity, except any records which (or records of a class which) the Commissioners specify as not needing preservation;

(j)imposing or providing for the imposition under the regulations of requirements on such an occupier or proprietor to produce or cause to be produced any records which he has been required to preserve by virtue of paragraph (g) or (h) above to an officer when required to do so for the purpose of allowing the officer to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period;

(k)imposing or providing for the imposition under the regulations of requirements on such an occupier or proprietor to furnish the Commissioners with any information relating to any relevant business or activity which they specify as information which they think it is necessary or expedient for them to be given for the protection of the revenue;

(l)allowing a requirement to preserve any records which has been imposed by virtue of paragraph (h) above to be discharged by the preservation in a form approved by the Commissioners of the information contained in the records.]

and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient for the protection of the revenue.

[F275In this subsection “relevant business or activity” means, in relation to an occupier or proprietor, any business or activity of his which includes occupation of a warehouse or (as the case may be) proprietorship of goods in a warehouse or goods which have been in or are [F276required] to be deposited in a warehouse, where the goods are of a kind in which the proprietor trades or deals.]

[F277(2A)Where any documents [F278or records] removed under the powers conferred by subsection [F279(2)(fc) or (j)]above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents [F278or records].]

(3)Warehousing regulations may make different provision for [F280different cases, including different provision for different occupiers or descriptions of occupier, for] warehouses or parts of warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances.

(4)Warehousing regulations may make provision about the removal of goods from one warehouse to another or from one part of a warehouse to another part or for treating goods remaining in a warehouse as if, for all or any prescribed purposes of the customs and excise Acts, they had been so removed; and regulations about the removal of goods may, for all or any prescribed purposes of those Acts, include provision for treating the goods as having been warehoused or removed from warehouse (where they would not otherwise be so treated).

(5)Warehousing regulations made by virtue of paragraph (a) or (c) of subsection (2) above may also provide for the forfeiture of goods in the event of non-compliance with any condition or restriction imposed by virtue of that paragraph or in the event of the carrying out of any operation on warehoused goods which is not by virtue of the said paragraph (c) permitted to be carried out in warehouse.

[F281(5A)Warehousing regulations made by virtue of any of paragraphs (fa) to (fc) or (g) to (j) of subsection (2) above may also provide for the forfeiture of the goods in question in the event of any contravention of, or non-compliance with, any requirements imposed by or under the regulations with respect to any documents or records relating to prescribed goods.]

(6)If any person fails to comply with any warehousing regulation or with any condition [F282restriction or requirement] imposed under a warehousing regulation [F283his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).].

[F284(7)In this section—

(a)prescribed” means prescribed by warehousing regulations;

(b)references to goods which are [F285required to be deposited in a warehouse] are references to goods which have been entered for warehousing on importation, which have been removed from a producer’s premises for warehousing without payment of duty [F285which are to be warehoused on drawback or which are otherwise to be treated by virtue of subsection (2)(da)(ii) above as goods which are required to be deposited in a warehouse].]

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Subordinate Legislation Made

P1S. 93: s. 93 power exercised (11.11.1991) by S.I. 1991/2564

S. 93: s. 93 power exercised (04.12.1991) by S.I. 1991/2726

S. 93: for previous exercise of this power, see Index to Government Orders

Amendments (Textual)

F273S. 93(2)(g)–(l) substituted for s. 93(2)(g) by Finance Act 1986 (c. 41, SIF 40:1), s. 5, Sch. 3 para. 4 (which para. (g) was inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. I para. 2(b), (para. 2(b) repealed by Finance Act 1986 (c.41, SIF 40:1), s. 114, Sch. 23 Pt. I) )