Part V

Control of Exportation

Breach of applicable export provisions etc

Failure to comply with regulations under section 60A
60B
1
This section applies if a person fails to comply with—
a
any provision made by or under regulations under section 60A; or
b
any condition or restriction imposed under such regulations.
2
The person's failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).
3
Any goods in respect of which the person fails to comply with the provision, condition or restriction are liable to forfeiture.
4
Subsection (2) does not apply if, as a result of the failure, the person is liable to pay a penalty under Schedule 55 to the Finance Act 2009 (penalty for failure to make returns
etc
) or Schedule 56 to that Act (penalty for failure to make payments on time).
S. 60B inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 6, 10; S.I. 2015/812, art. 2
S. 52 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. 46 (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)