Part IV Control of Importation

F2Control of entry of goods

Annotations:
Amendments (Textual)
F2

S. 35 cross-heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 26 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

42 Power to regulate unloading, removal, etc. of imported goods.

1

The Commissioners may make regulations—

C1a

prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a F6regulated aerodrome, F3any other vehicle entering the United Kingdom or a person conveying goods into F4the United Kingdom 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 F1level 3 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.

F53

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