Part I Customs and Excise, Value Added Tax and Car Tax
Chapter I Customs and Excise
Abolition of fiscal frontiers etc.
4 Enforcement powers.
(1)
Except in a case falling within subsection F1(1A) or (2) below, the powers to which this section applies shall not be exercisable in relation to any person or thing entering or leaving F2Northern Ireland so as to prevent, restrict or delay the movement of that person or thing between F3Northern Ireland and a member State or between member States.
F4(1A)
The first case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power in order to ascertain whether the movement in question is or is not in fact between F5Northern Ireland and a member State or between member States.
(2)
F6The second case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power for purposes connected with—
(a)
(b)
(c)
the enforcement of any prohibition or restriction for the time being in force by virtue of any enactment with respect to the importation or exportation of goods into or out of the United KingdomF11; or
(d)
searching for cash that is recoverable property or intended for use in unlawful conduct
(3)
Subject to subsection (4) below, this section applies to any power which is conferred on the Commissioners of Customs and Excise or any officer or constable under any of the following provisions of the M1Customs and Excise Management Act 1979, that is to say—
(a)
section 21 (control of movement of aircraft into and out of the United Kingdom);
(b)
section 26 (power to regulate movement by land into and out of Northern Ireland);
(c)
section 27 (officers’ powers of boarding);
(d)
section 28 (officers’ powers of access);
(e)
section 29 (officers’ powers to detain ships);
(f)
section 34 (power to prevent flight of aircraft);
(g)
section 78 (questions as to baggage of person entering or leaving the United Kingdom);
F12(ga)
section 157A (general information powers in relation to persons entering or leaving the United Kingdom)
(h)
section 164 (powers of search).
(4)
The Treasury may by order made by statutory instrument add any power conferred by any enactment contained in the customs and excise Acts to the powers to which this section applies; and a statutory instrument containing an order under this subsection shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(5)
In this section—
F13“cash” has the meaning given by section 289(6) and (7) of the Proceeds of Crime Act 2002;
“the customs and excise Acts” and “goods” have the same meanings as in the M2Customs and Excise Management Act 1979;
F16“recoverable property” has the same meaning as in section 316(1) of the Proceeds of Crime Act 2002; and
F16“unlawful conduct” has the same meaning as in section 241 of that Act;
and for the purposes of this section a power shall be taken to be exercised otherwise than in relation to a person or thing entering or leaving the United Kingdom in any case where the power is exercisable irrespective of whether the person or thing in question is entering or leaving the United Kingdom.
(6)
This section shall come into force on 1st January 1993.