Part III Customs and Excise Control Areas

30 Control of movement of uncleared goods within or between port or airport and other places.

(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 F1moved—

(a)

within the limits of any port, railway customs area or F2regulated aerodrome, or

(b)

between any port, railway customs area or F3regulated aerodrome 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 F4are 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.

(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 F5vehicles 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 F6level 2 on the standard scale.