Customs and Excise Management Act 1979

Outward entry and clearance of ships, etc. U.K.

63 Entry outwards of exporting ships. U.K.

(1) Where a ships is to load any goods at a port for exportation [F1 to a place outside the member States] or as stores for use on a voyage to an eventual destination outside [F2 those 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 [F3 member 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 [F4 level 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 [F5 the prescribed sum][F5 £20,000] 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 [F6 7 years], or to both.

[F7 (7) References in this section to a destination or place outside the United Kingdom [F8 or 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.]

Textual Amendments

F1 Words in s. 63(1) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(a).

F2 Words in s. 63(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(a).

F3 Words in s. 63(2) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(b).

F4 Words 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

F5 S. 63(6)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(8) (with reg. 5(1))

F6 Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

F7 S. 63(7) inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 12

F8 Words in s. 63(7) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(c).

64 Clearance outwards of ships and aircraft. U.K.

(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 [F9 member States][F10 and 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 [F11 in 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 [F12 level 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 [F12 level 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 [F13 level 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 [F14 the prescribed sum][F14 £20,000] 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.

Textual Amendments

F9 Words in s. 64(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(7).

F10 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 13

F11 Words substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(3)(a)

F12 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5

F13 Words 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

F14 S. 64(8)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(9) (with reg. 5(1))

Modifications etc. (not altering text)

C1 S. 64(1) amended by S.I. 1990/2167, art. 4, Sch. para. 13

C2 S. 64(6)(7) amended by S.I. 1990/2167, art. 4, Sch. para. 13

65 Power to refuse or cancel clearance of ship or aircraft. U.K.

(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 [F15 level 3 on the standard scale].

Textual Amendments

F15 Words 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)

C3 S. 65 extended (1.1.1996) by 1995 c. 22, s. 3(3), 9(4)

C4 S. 65(1)(2) amended by S.I. 1990/2167, art. 4, Sch. para. 14

C5 S. 65(3) amended by S.I. 1990/2167, art. 4, Sch. para. 14(2)