Part VII

Customs and Excise Control: Supplementary Provisions

Additional provisions as to information

Information powers.
77A
1
Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which
for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act
shall—
a
furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and
b
if so required by an officer, produce or cause to be produced for inspection by the officer—
i
at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and
ii
at such time as the officer may reasonably require,
any documents relating to the goods or to the importation or exportation.
2
Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.
3
An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.
4
If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking the lien.
5
Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.
6
Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.
7
If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
S. 77A inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 10
S. 77A restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)
Words in s. 77A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.7.
S. 77A applied by SI 2003/2764 art. 21(9) (as added (28.3.2005) by The Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) (Amendment) Order 2005 (S.I. 2005/468), arts. 1, 5)
S. 77A applied (with modifications) by SI 2003/2765 art. 12(5) (as added (28.3.2005) by The Trade in Goods (Control) (Amendment) Order 2005 (S.I. 2005/443), arts. 1, 4)
S. 77A applied (with modifications) by SI 2003/318 art. 11(5) (as added (28.3.2005) by The Trade in Controlled Goods (Embargoed Destinations) (Amendment) Order 2005 (S.I. 2005/445), arts. 1, 3)
S. 77A applied (with modifications) (26.11.2005) by The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257), arts. 1(1), 6(4)
S. 77A applied (with modifications) (27.7.2006) by The Export Control (Liberia) Order 2006 (S.I. 2006/2065), arts. 1(1), 7(4)
S. 77A applied (with modifications) (30.7.2006) by The Technical Assistance Control Regulations 2006 (S.I. 2006/1719), regs. 1(1), 6(4)
S. 77A applied (with modifications) (11.10.2006) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682), art. 1(1), reg. 6(4)
S. 77A applied (with modifications) (11.10.2006) by The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681), regs. 1(1), 5(4)
S. 77A applied (with modifications) (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 7(2)
S. 77A applied (with modifications) (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 6(2)
S. 77A applied (with modifications) (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 11(2)
S. 77A applied (with modifications) (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(2)
S. 77A applied (with modifications) (20.2.2010) by The Export Control (Guinea) Order 2010 (S.I. 2010/364), arts. 1(1), 7(2)
S. 77A applied (with modifications) (17.2.2011) by The Export Control (Liberia) Order 2011 (S.I. 2011/145), arts. 1(1), 6(2)
S. 77A applied (with modifications) (17.2.2011) by The Export Control (Somalia) Order 2011 (S.I. 2011/146), arts. 1(1), 5(2) (as amended (1.7.2020) by The Export Control (Somalia) (Amendment) Order 2020 (S.I. 2020/572), arts. 1, 7(a))
S. 77A applied (with modifications) (18.3.2011) by The Export Control (Libya) Order 2011 (S.I. 2011/825), arts. 1(1), 7(2)
S. 77A applied (with modifications) (25.5.2011) by The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304), arts. 1(1), 7(2)
S. 77A applied (with modifications) (13.6.2011) by The Export Control (Iran) Order 2011 (S.I. 2011/1297), arts. 1, 14(2) (with art. 4)
S. 77A applied (with modifications) (13.6.2011) by The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296), arts. 1(1), 6(2)
S. 77A applied (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 7(2)
S. 77A amendment to earlier affecting provision SI 2011/1304, art. 7(2) (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 10
S. 77A applied (with modifications) (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 15(2)
S. 77A applied (with modifications) (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 19(2)
S. 77A applied (28.8.2013) by The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964), arts. 1(1), 9(2)
S. 77A applied (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 18(2)
S. 77A applied (with modifications) (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 13(2)
S. 77A applied (with modifications) (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 12(2)
S. 77A applied (11.8.2015) by The Export Control (Democratic Republic of Congo Sanctions and Miscellaneous Amendments and Revocations) Order 2015 (S.I. 2015/1546), arts. 1(1), 8(2)
S. 77A applied (with modifications) (6.5.2016) by The Export Control (Iran Sanctions) Order 2016 (S.I. 2016/503), arts. 1(1), 16(2)
S. 77A applied (12.8.2016) by The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787), arts. 1, 10(2)
S. 77A applied (with modifications) (22.2.2017) by The Export Control (North Korea Sanctions and Iran, Ivory Coast and Syria Amendment) Order 2017 (S.I. 2017/83), arts. 1, 16(2)
S. 77A applied (26.2.2018) by The Export Control (Venezuela Sanctions) Order 2018 (S.I. 2018/108), arts. 1(1), 9(2)
S. 77A applied (with modifications) (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 24(3)(4)
S. 77A applied (with modifications) (13.8.2018) by The Export Control (Burma Sanctions) Order 2018 (S.I. 2018/871), arts. 1, 10(3)(4)
S. 77A applied (with modifications) (14.8.2018) by The Export Control (Burma Sanctions) (No. 2) Order 2018 (S.I. 2018/894), arts. 1, 10(3)(4)
S. 77A applied (with modifications) (31.12.2020) by The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019 (S.I. 2019/134), regs. 1(2), 46; S.I. 2019/627, reg. 2(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Venezuela (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/135), regs. 1(2), 46; S.I. 2019/627, reg. 3(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Burma (Sanctions) (EU Exit) Regulations 2019 (revoked) 2019 (S.I. 2019/136), regs. 1(2), 46; S.I. 2019/627, reg. 4(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/411), regs. 1(2), 105; S.I. 2019/627, reg. 7(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Democratic Republic of the Congo (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/433), regs. 1(2), 44; S.I. 2019/627, reg. 5(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The South Sudan (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/438), regs. 1(2), 44; S.I. 2019/627, reg. 6(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Iran (Sanctions) (Nuclear) (EU Exit) Regulations 2019 (S.I. 2019/461), regs. 1(2), 51; S.I. 2019/627, reg. 8(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Counter-Terrorism (International Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/573), regs. 1(2), 39; S.I. 2019/627, reg. 11(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/600), regs. 1(2), 43; S.I. 2019/627, reg. 12(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Zimbabwe (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/604), regs. 1(2), 44; S.I. 2019/627, reg. 13(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (31.12.2020) by The ISIL (Da’esh) and Al-Qaida (United Nations Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/466), regs. 1(2), 36; S.I. 2019/627, reg. 9(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Lebanon (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/612), regs. 1(2), 19; S.I. 2020/1514, reg. 9
S. 77A applied (with modifications) (31.12.2020) by The Central African Republic (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/616), regs. 1(2), 44(1); S.I. 2020/1514, reg. 10(2)
S. 77A applied (with modifications) (31.12.2020) by The Somalia (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/642), regs. 1(2), 58(1); S.I. 2020/1514, reg. 12(2)
S. 77A applied (with modifications) (31.12.2020) by The Iraq (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/707), regs. 1(2), 45; S.I. 2020/1514, reg. 14(2)
S. 77A applied (with modifications) (31.12.2020) by The Sudan (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/753), regs. 1(2), 45(1); S.I. 2020/1514, reg. 15(2)
S. 77A applied (with modifications) (31.12.2020) by The Afghanistan (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/948), regs. 1(2), 35; S.I. 2020/1514, reg. 16(2)
S. 77A applied (with modifications) (31.12.2020) by The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 (S.I. 2020/1233), regs. 1(2), 17; S.I. 2020/1514, reg. 19
S. 77A applied (with modifications) (31.12.2020) by The Yemen (Sanctions) (EU Exit) (No. 2) Regulations 2020 (S.I. 2020/1278), regs. 1(2), 44; S.I. 2020/1514, reg. 20(2)
S. 77A applied (with modifications) (31.12.2020) by The Libya (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/1665), regs. 1(3), 61
S. 77A applied (with modifications) (31.12.2020) by The Syria (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/792), regs. 1(3), 74 (with reg. 78(3)(5)); 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (31.12.2020) by The Russia (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/855), regs. 1(2), 75 (with reg. 79(3)(5)); 2020 c. 1, Sch. 5 para. 1(1)
S. 77A applied (with modifications) (29.4.2021 at 5.00 pm) by The Myanmar (Sanctions) Regulations 2021 (S.I. 2021/496), regs. 1(3), 55
S. 77A applied (with modifications) (28.12.2022) by The Haiti (Sanctions) Regulations 2022 (S.I. 2022/1281), regs. 1(2), 36(1)
S. 77A applied (with modifications) (14.12.2023) by The Iran (Sanctions) Regulations 2023 (S.I. 2023/1314), regs. 1(2), 73 (with regs. 98-100)