Part IV Control of Importation

Control of entry of goods

35 Report inwards.

(1)

Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every F1vehicle to which this section applies F2. . . .

(2)

This section applies to every ship arriving F3, or expected to arrive, 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 F4which have not yet been declared for a Customs procedure.

(3)

This section applies to every aircraft arriving F3, or expected to arrive, 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 F5without yet having made a Customs declaration; or

(ii)

bound for a destination outside the United Kingdom.

F6(3A)

This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—

(a)

from any place outside the United Kingdom; or

(b)

carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.

(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 F7level 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 F8vehicle, to the goods carried therein, to the crew and to the voyage, F9flight, or journey 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 F10level 3 on the standard scale.

(7)

If at any time after a F11vehicle carrying goods brought therein from any place outside the United Kingdom arrives F12in the United Kingdom, or F13in or over United Kingdom waters, F14. . . 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, F15the vehicle operator F14. . . shall be liable on summary conviction to a penalty of F16level 3 on the standard scale.

F17(8)

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F18(9)

References in this section F19and in section 35A 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.