Part III

Customs and Excise Control Areas

Control of movement of goods by pipe-line.
24
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 are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018, 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 Pipe-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£20,000, 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 Pipe-lines Act 1962 shall have effect as if that Act extended to Northern Ireland.
S. 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)).
S. 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).
1962 c. 58.
1962 c. 58.
S. 24(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(2) (with reg. 5(1))
Words in s. 24(2)(a) 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. 15 (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)