Source: http://www.legislation.gov.uk/ukpga/1979/2/part/V/data.xht?view=snippet&wrap=true
Timestamp: 2018-03-21 19:08:41
Document Index: 625495331

Matched Legal Cases: ['art. 5', 'art. 5', 'art. 5', 'art. 5', 'art. 4', 'art. 5', 'art. 4', 'art. 5', 'art. 4', 'art. 4', 'art. 5', 'art. 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 5', 'art. 4', 'art. 4', 'art. 4', 'art. 4', 'art. 5', 'art. 4', 'art. 4', 'art. 2']

Part VE+W+S+N.I. Control of Exportation
Outward entry and clearance of goodsE+W+S+N.I.
52 Meaning for this Part of “dutiable or restricted goods”.E+W+S+N.I.
[F1(1)]For the purposes of this Part of this Act “dutiable or restricted goods” are goods of the following descriptions, that is to say—
(a)goods from warehouse, other than goods which have been kept, without being warehoused, in a warehouse by virtue of section 92(4) below;
(b)transit goods;
(c)any other goods chargeable with any duty which has not been paid;
(d)drawback goods;
(e)goods with respect to the exportation of which any restriction is for the time being in force under or by virtue of any enactment;
(f)any goods required by or under any provision of this Act other than a provision of this Part or by or under a provision of any other Act to be entered before exportation or before shipment for exportation or as stores.
[F2(g)goods incorporating or resulting from the use of inward processing goods or any goods which, following a determination by the Commissioners, are to be treated for customs purposes as inward processing goods in substitution for such goods.]
[F3(2)In this section “inward processing goods” means goods imported for the purpose of being worked on, processed or used in any process or repaired and on the importation of which relief from import duty or agricultural levy was given on condition that goods incorporating or resulting from the use of them would be exported outside the Community; and in this subsection “agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty are applicable to goods resulting from the processing of agricultural products.]
F1Provisions of s. 52 renumbered as s. 52(1) by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F2S. 52(1)(g) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(2) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F3S. 52(2) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 2(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
[F453 Entry outwards of goods. E+W+S+N.I.
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F5seven years] or to both.
(10)If any goods which are not dutiable or restricted goods and of which entry is required under this section are exported or shipped for exportation or as stores before entry has been delivered and accepted, the exporter shall be liable on summary conviction to a penalty of [F6level 4 on the standard scale].
(11)Any person who removes any goods in contravention of subsection (6) above or contravenes or fails to comply with any requirement imposed under subsection (7) above shall be liable on summary conviction to a penalty of [F6level 4 on the standard scale].
F4Ss. 53–58E substituted for ss. 53–58 by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. I (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F6Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
54 Acceptance of incomplete entry.E+W+S+N.I.
(3)If any person fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of [F7level 4 on the standard scale].
F7Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
55 Correction and cancellation of entry.E+W+S+N.I.
(7)Any person who contravenes or fails to comply with subsection (6) above shall be liable on summary conviction to a penalty of [F8level 4 on the standard scale].
F8Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
56 Failure to export. E+W+S+N.I.
(1)Where any goods in respect of which an entry has been accepted have not been shipped or exported by land, an officer may by notice given to the exporter require the goods to be exported within such time as is specified in the notice; and if the notice is not complied with the entry shall be treated as cancelled.
(5)Any person who contravenes or fails to comply with subsection (3) above shall be liable on summary conviction to a penalty of [F9level 5 on the standard scale] and the goods shall be liable to forfeiture.
(6)Any person who contravenes or fails to comply with subsection (4) above shall be liable on summary conviction to a penalty of [F9level 4 on the standard scale].
F9Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
C3S. 56 modified by S.I. 1986/260, regs. 5(f)(ii), 18
C4S. 56(1)(2) amended by S.I. 1990/2167, art. 4, Sch. para. 10
57 Delivery of entry by owner of exporting ship etc.E+W+S+N.I.
(a)the place, time and manner in which entries and any documents required by virtue of section 31 above are to be delivered;
(6)If a person without reasonable excuse fails to comply with any requirement imposed on him under this section he shall be liable on summary conviction to a penalty of [F10level 4 on the standard scale] or in the case of a failure to comply with a requirement imposed by virtue of subsection (4) above to a penalty of [F10level 5 on the standard scale].
F10Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
C5S. 57(1)(4) amended by S.I. 1990/2167, art. 4, Sch. para. 11
58 Simplified clearance procedure. E+W+S+N.I.
(1)If the Commissioners think fit so to direct goods which are not dutiable or restricted goods may be shipped for exportation without entry under section 53 above if—
C6S. 58 modified by S.I. 1986/260, regs. 5(f)(iii), 18
[F11and, subject to and to such modifications as may be specified in the directions, this section and section 58D below shall apply in relation to goods which, for the purposes of any Community regulation relating to export refunds or monetary compensatory amounts, are treated as exports as if the supply of the goods were their exportation or, as the case may require, their shipping for exportation]
(b)that before the goods are shipped [F12for exportation or exported by land], the exporter delivers to the proper officer such document relating to the goods as the directions may require bearing an endorsement which contains a number assigned to the exporter under this section and complies with such other requirements as the directions may impose.
[F13(7A)Without prejudice to the powers of the Commissioners under subsection (7) above, they may direct that, in relation to goods of a description specified in the directions which are shipped for exportation or exported by land by an exporter of a description so specified, paragraph (a) of subsection (3) above shall have effect as if—
F11Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 8(1)
F12Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 8(2)
F13S. 58A(7A) inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 8(3)
C7S. 58A modified by S.I. 1986/260, regs. 5(f)(iv), 18
58B Provisions supplementary to ss. 58 and 58A. E+W+S+N.I.
(3)If any person fails to deliver a specification in accordance with the foregoing provisions of this section or delivers a specification which is incorrect and does not correct it within a period of fourteen days following delivery, he shall be liable on summary conviction to a penalty o f [F14level 4 on the standard scale].
(5)If any person without reasonable excuse fails to comply with a requirement imposed on him by or under section 58 or 58A above he shall be liable on summary conviction to a penalty of [F14level 4 on the standard scale].
(6)If any person for the purpose of enabling goods to be shipped in accordance with either of those sections furnishes any document bearing a number assigned under that section which is not one for the time being assigned to him or to another person who has consented to his furnishing the document bearing that number, he shall be liable on summary conviction to a penalty of [F14level 4 on the standard scale].
F14Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
C8S. 58B modified by S.I. 1986/260, regs. 5(g), 18
58C Pipe-lines and export of ships and aircraft.E+W+S+N.I.
C9S. 58C(3) modified and amended by S.I. 1990/2167, art. 4, Sch. para. 12
58D Operative date for Community purposes. E+W+S+N.I.
(1)Except as provided by any Community regulation or other instrument having the force of law and subject to subsection (3) below, the operative date for determining whether any, and if so what, levy or other charge provided for under any Community provision governing the exportation of goods is due in respect of the goods and for applying any other such provision including, in particular, any provision whereby any refund or relief is due in respect of the goods shall be such date as is mentioned in subsection (2) below.
(b)in the case of goods particulars of which are entered in a record in accordance with section 58A(3)(a)(ii) above, [F15as set out in section 58A(7A)(b) above, the day entry is made];
(4)Where a substituted entry is delivered under section 54(2) or 55(3) above the entry referred to in subsection (2)(a) and (3) above is the original entry.
F15Words substituted by Finance Act 1987 (c. 16, SIF 40:1), s. 8(4)
C10S. 58D amended by S.I. 1990/2167, art. 4, Sch. para. 9
(5)If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of [F16level 4 on the standard scale]; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of [F16level 5 on the standard scale].
F16Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46, (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
C11S. 58E amended by S.I. 1990/2167, art. 4, Sch. para. 9
59 Restrictions on putting export goods alongside for loading.E+W+S+N.I.
(1)This section applies to all goods which are required to be entered outwards before shipment for exportation, [F17under section 53 above].
(2)The Commissioners may make regulations—
(a)prohibiting, as from such date as is specified in the regulations, the putting of any goods to which this section applies alongside any ship or aircraft for loading for exportation, except under a written authority in that behalf obtained in accordance with, and in such form as is specified in, the regulations; and
(b)requiring any person putting goods alongside a ship or aircraft under one or more such authorities to endorse the authority or each of the authorities with such particulars as are specified in the regulations, and to deliver the endorsed authority or authorities, together with a written statement of the number of authorities delivered, to the proper officer within such period as is so specified.
(3)Regulations under subsection (2) above may make different provision for different circumstances.
(4)Without prejudice to section 3 above, subsection (2) above shall apply to the charging of goods into a pipe-line for exportation as it applies to the putting of goods alongside a ship or aircraft for loading for exportation.
(5)The Commissioners may relax any requirement imposed under subsection (2) above as they think fit in relation to any goods.
(6)Any person who contravenes or fails to comply with any regulation under subsection (2) above shall be liable on summary conviction to a penalty of [F18level 3 on the standard scale].
(7)This section shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.
F17Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 3 (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F18Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
C12Power of appointment conferred by s. 59(7) not exercised
(4)A person contravening or failing to comply with subsection (2) above, or with any condition or restriction imposed thereunder, shall be liable on summary conviction to a penalty of three times the value of the goods or [F19level 3 on the standard scale], whichever is the greater.
(5)—(7)F20
F19Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F20S. 60(5)–(7) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139, Sch. 19 Pt. II
61 Provisions as to stores.E+W+S+N.I.
(1)The Commissioners may give directions—
(a)as to the quantity of any goods which may be carried in any ship or aircraft as stores for use on a voyage or flight to an eventual destination outside the United Kingdom;
[F21(aa)as to the descriptions of vessel on which goods carried as stores may be used in port without payment of duty in accordance with section 103(1) of the Finance (No. 2) Act 1987;
(ab)as to the quantity of any goods which may be carried as stores for use in port as mentioned in paragraph (aa) above and as to the time within which such goods or any specified quantities of them may be so used; and]
(b)as to the authorisation to be obtained for the supply and carriage of, and the procedure to be followed in supplying, any goods as stores for use as mentioned in paragraph (a) [F22or paragraph (aa)]above, whether or not any duty is chargeable or has been paid, or any drawback is payable, in respect of those goods.
(2)Save as provided in subsection (3) below F23. . .and notwithstanding anything in the customs and excise Acts, goods shall not be permitted to be shipped as stores without payment of duty or on drawback except in a ship of not less than 40 tons register or in an aircraft departing for a voyage or flight [F24to a country outside the United Kingdom].
(3)The Commissioners may, in such cases and subject to such conditions and restrictions as they see fit, permit goods to be shipped as mentioned in subsection (2) above in
[F25(a)any ship departing from the United Kingdom, being either a ship of not less than 40 tons register departing for a voyage not falling within subsection (2) above or a ship of less than 40 tons register; or
(b)any aircraft departing from the United Kingdom for a flight not falling within that subsection.]
(4)For the purposes of subsections (2) and (3) above, all hovercraft (of whatever size) shall be treated as ships of less than 40 tons register.
(5)If any goods shipped or carried as stores for use on a voyage or flight to an eventual destination outside the United Kingdom [F26or for use in port without payment of duty] are without the authority of the proper officer landed or unloaded at any place in the United Kingdom—
(a)the goods shall be liable to forfeiture; and
(b)the master or commander and the owner of the ship or aircraft shall each be liable on summary conviction to a penalty of three times the value of the goods or [F27level 3 on the standard scale], whichever is the greater.
(6)The proper officer may lock up, mark, seal or otherwise secure any goods entered, shipped or carried as stores for use as mentioned in subsection (5) above or any place or container in which such goods are kept or held.
(7)If any ship or aircraft which has departed from any port or customs and excise airport for a destination outside the United Kingdom carrying stores fails to reach the destination for which it was cleared outwards and returns to any place within the United Kingdom, then—
(a)if the failure was not due to stress of weather, mechanical defect or any other unavoidable cause and any deficiency is discovered in the said goods; or
(b)if the failure was due to any such cause as is mentioned in paragraph (a) above and any deficiency is discovered in the said goods which, in the opinion of the Commissioners, exceeds the quantity which might fairly have been consumed having regard to the length of time between the ship’s or aircraft’s departure and return as aforesaid,
the master of the ship or the commander of the aircraft shall be liable on summary conviction to a penalty of [F28level 2 on the standard scale], and shall also pay on the deficiency or, as the case may be, on the excess deficiency any duty chargeable on the importation of such goods.
[F29(7A)No amount of excise duty shall be payable under subsection (7) above unless the Commissioners have assessed that amount as being excise duty due from the master of the ship or the commander of the aircraft and notified him or his representative accordingly.]
(8)Any duty [F30, other than excise duty,]payable under subsection (7) above shall be recoverable summarily as a civil debt.
[F31(8A)An amount of excise duty assessed as being due under subsection (7A) above shall, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced and subject to any appeal under section 16 of the M1Finance Act 1994, be recoverable summarily as a civil debt.]
[F32(9)References in this section to a country or destination outside the United Kingdom do not include references to, or a destination in, the Isle of Man; and subsection (5) above applies whether the goods were shipped in the United Kingdom or the Isle of Man.]
F21S. 61(1)(aa)(ab) added by Finance (No. 2) Act 1987 (c. 51), s. 103(4)
F22Words inserted by Finance (No. 2) Act 1987 (c. 51), s. 103(4)
F23Words in s. 61(2) repealed (1.11.1996) by 1996 c. 8, s. 205(1), Sch. 41 Pt. I; S.I. 1996/2536, art. 2
F24Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(2) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F25S. 61(3)(a)(b) substituted for words from “any ship” onwards by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(3) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F26Words inserted by Finance (No. 2) Act 1987 (c. 51), s. 103(5)
F27Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F29S. 61(7A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(1); S.I. 1997/1305, art. 2
F30Words in s. 61(8) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(2); S.I. 1997/1305, art. 2
F31S. 61(8A) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(3); S.I. 1997/1305, art. 2
F32S. 61(9) (which was inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 11) substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 4(1)(4) (by s. 10(4) it is provided that s. 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
C13S. 61 restricted (1.6.1997) by 1994 c. 9, s. 12A(4), 12B (as inserted by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1)); S.I. 1997/1305, art. 2
62 Information, documentation, etc. as to export goods.E+W+S+N.I.
(1)The Commissioners may give directions under this subsection imposing on persons specified in the directions requirements as to the giving of information with respect to, or the furnishing of documents in connection with, goods exported, or intended to be exported, in any such vehicle or container as is specified in the directions, or by such other means, or in accordance with any such commercial procedure, as is so specified.
(2)The Commissioners may give directions under this subsection providing that, before any goods are shipped for exportation, a number identifying the goods in compliance with the directions is to be given in accordance with the directions by and to such persons as are specified in the directions.
This subsection shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.
(3)The Commissioners may relax any requirement imposed under subsection (1) or (2) above as they think fit in relation to any goods.
(4)Any person who contravenes or fails to comply with any direction given under subsection (1) or (2) above shall be liable on summary conviction to a penalty of [F33level 3 on the standard scale].
F33Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
C14Power of appointment conferred by s. 62(2) not exercised
(1)Where a ships is to load any goods at a port for exportation [F34to a place outside the member States] or as stores for use on a voyage to an eventual destination outside [F35those States], the master of the ship shall, before any goods are taken on board that ship at that port, other than goods for exportation loaded in accordance with a stiffening order issued by the proper officer, deliver to the proper officer—
(2)If, on the arrival at any port of a ship carrying goods coastwise from one place in the United Kingdom to another such place, it is desired that the ship shall proceed with those goods or any of them to a place outside the [F36member States], entry outwards shall be made of that ship (whether or not any other goods are to be loaded at that port) and of any of those goods which are duitable or restricted goods as if the goods were to be loaded for exportation at that port, but any such entry may, subject to such conditions as the Commissioners see fit to impose, be made without the goods being first discharged.
(5)If, when a ship is required by this section to be entered outwards from any port, any goods are taken on board that ship at that port, except in accordance with such a stiffening order as is mentioned in subsection (1) above, before the ship is so entered, the goods shall be liable to forfeiture and the master of the ship shall be liable on summary conviction to a penalty of [F37level 3 on the standard scale].
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F387 years], or to both.
[F39(7)References in this section to a destination or place outside the United Kingdom [F40or the member States] do not include references to a destination or place in the Isle of Man and in subsections (2) and (4) above references to a place in the United Kingdom and to discharge in the United Kingdom include references to a place in the Isle of Man and to discharge in the Island.]
F34Words in s. 63(1) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(a).
F35Words in s. 63(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(a).
F36Words in s. 63(2) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(b).
F37Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F38Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)
F39S. 63(7) inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 12
F40Words in s. 63(7) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(6)(c).
(1)Save as permitted by the Commissioners, no ship or aircraft shall depart from any port or customs and excise airport from which it commences, or at which it touches during, a voyage or flight to an eventual destination outside the [F41member States][F42and the Isle of Man] until clearance of the ship or aircraft for that departure has been obtained from the proper officer at that port or airport.
(4)Any officer may board any ship which is cleared outwards from a port at any time while the ship is [F43in United Kingdom waters] and require the production of the ship’s clearance, and if the master refuses to produce it or to answer such questions as the officer may put to him concerning the ship, cargo and intended voyage, he shall be liable on summary conviction to a penalty of [F44level 1 on the standard scale].
(5)Every ship departing from a port shall, if so required for the purpose of disembarking an officer or of further examination, bring to at the boarding station, and if any ship fails to comply with any such requirement the master shall be liable on summary conviction to a penalty of [F44level 2 on the standard scale].
(6)If any ship or aircraft required to be cleared under this section departs from any port or customs and excise airport without a valid clearance, the master or commander shall be liable on summary conviction to a penalty of [F45level 3 on the standard scale].
F41Words in s. 64(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 3(7).
F42Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 13
F43Words substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(3)(a)
F44Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
F45Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
C15S. 64(1) amended by S.I. 1990/2167, art. 4, Sch. para. 13
C16S. 64(6)(7) amended by S.I. 1990/2167, art. 4, Sch. para. 13
(b)if the demand is not complied with, the master of the ship or the commander of the aircraft shall be liable on summary conviction to a penalty of [F46level 3 on the standard scale].
F46Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
C17S. 65 extended (1.1.1996) by 1995 c. 22, s. 3(3), 9(4)
C18S. 65(1)(2) amended by S.I. 1990/2167, art. 4, Sch. para. 14
C19S. 65(3) amended by S.I. 1990/2167, art. 4, Sch. para. 14(2)
General regulation of exportation, etc.E+W+S+N.I.
66 Power to make regulations as to exportation, etc.E+W+S+N.I.
(1)The Commissioners may make regulations—
(a)regulating with respect to ships and aircraft respectively the loading and making waterborne for loading of goods for exportation or as stores and the embarking of passengers for a destination outside the United Kingdom [F47and the Isle of Man];
(b)prescribing the procedure to be followed and the documents to be produced and information to be furnished by any person conveying goods out of Northern Ireland by land;
(c)requiring delivery of a manifest containing such particulars as the Commissioners may direct of all cargo carried in an exporting ship and, if the Commissioners so direct, such other documents relating to the cargo as are specified in the direction;
(d)requiring delivery of a certificate of the fuel shipped in any ship departing from a port for a place outside the United Kingdom [F47and the Isle of Man].
(2)If any person contravenes or fails to comply with any regulation made under this section, he shall be liable on summary conviction to [F48a penalty of [F49level 4 on the standard scale], or in the case of a contravention of or a failure to comply with a regulation made under subsection (1)(b) above a penalty of [F49level 5 on the standard scale],]and any goods in respect of which the offence was committed shall be liable to forfeiture.
F47Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 14
F48Words substituted for “a penalty of £100” by Finance Act 1981 (c. 35, SIF 40:1), s. 10(2)(4), Sch. 7 Pt. II para. 5 (by section 10(4) it is provided that section 10(2) does not affect the operation of the 1979 Act in relation to goods exported before 1.10.1981)
F49Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
C20S. 66(1) amended by S.I. 1990/2167, art. 4, Sch. para. 15
Offences in relation to exportationE+W+S+N.I.
67 Offences in relation to exportation of goods.E+W+S+N.I.
(1)If any goods which have been loaded or retained on board any ship or aircraft for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—
(a)the unloading was authorised by the proper officer; and
(b)except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,
the master of the ship or the commander of the aircraft and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the ship or aircraft without such authority, payment or repayment shall each be guilty of an offence under this section.
(2)The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.
(3)If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.
(4)Where any goods loaded or retained as mentioned in subsection (1) above or brought to a customs and excise station for exportation by land are—
(c)other goods chargeable with a duty which has not been paid; or
(d)drawback goods,
then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.
(5)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section shall be liable on summary conviction to a penalty of three times the value of the goods or [F50level 3 on the standard scale], whichever is the greater.
F50Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
C21S. 67(1) amended by S.I. 1990/2167, art. 4, Sch. para. 16
C22S. 67(1)(b) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))
C23S. 67(1)(b) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))
S. 67(1)(b) amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).
68 Offences in relation to exportation of prohibited or restricted goods. E+W+S+N.I.
(1)If any goods are—
(a)exported or shipped as stores; or
(b)brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,
and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each be liable on summary conviction to a penalty of three times the value of the goods or [F51level 3 on the standard scale], whichever is the greater.
(2)Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.
(3)Subject to subsection (4) [F52or (4A)] below, a person guilty of an offence under subsection (2) above shall be liable—
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F537 years], or to both.
(4)In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the M2Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
[F54(4A)In the case of an offence under subsection (2) above in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981, subsection (3)(b) above shall have effect as if for the words “2 years” there were substituted the words “10 years”.]
(5)If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the ship, aircraft or vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that both the owner of the ship, aircraft or vehicle and the master of the ship, commander of the aircraft or person in charge of the vehicle—
(a)took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and
(b)did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.
(6)In any case where a person would, apart from this subsection, be guilty of—
(a)an offence under subsection (1) or (2) above; and
(b)a corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,
F51Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F52Words inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 23(2)(a)
F53Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)
F54S. 68(4A) inserted by Forgery and Counterfeiting Act 1981 (c. 45, SIF 39:7), s. 23(2)(b)
C24S. 68 amended (1.7.1991) by Criminal Justice (International Co-operation) Act 1990 (c. 5, SIF 39:1), s. 13(2); S.I. 1991/1072, art. 2Sch. Pt. II
C25S. 68(1)(3)(a)(b) modified by S.I. 1991/1285, reg. 6(a)-(c)
C26S. 68(2) excluded (1.3.1995) by S.I. 1995/271, reg. 11(1)
S. 68(2) excluded (15.11.1996) by S.I. 1996/2721, reg. 11(1)
S. 68(2) excluded (28.9.2000) by S.I. 2000/2620, reg. 11(1)
[F5568A Offences in relation to agricultural levies.E+W+S+N.I.
(1)Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.
[F56(2)A person guilty of an offence under this section shall be liable—
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.]
(3)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.
(4)In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to [F57the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be].]
F55S. 68A added by Finance Act 1982 (c. 39, SIF 40:1), s. 11(2)
F56S. 68A(2) substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(2)(6)
F57Words in s. 68A(4) substituted (15.11.2001) by S.I. 2001/3686, reg. 6(7)(a)
[F5868B Special provisions as to proof in Northern Ireland. E+W+S+N.I.
F58S. 68B inserted by Finance Act 1983 (c. 28, SIF 40:1), s. 8
C27S. 68B amended by S.I. 1987/2114, reg. 2