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Customs and Excise Management Act 1979

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Change 1

What to do with it
As published

61 Supplementary provision relating to stores.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) If any goods shipped or carried as stores 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 vehicle operator and the owner of the ship, aircraft or railway vehicle shall each be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater. (5A) But subsection (5) above does not apply where the goods are entered for warehousing in accordance with section 39. (6) The proper officer may lock up, mark, seal or otherwise secure any goods entered, shipped or carried as stores ... as mentioned in subsection (5) above or any place or container in which such goods are kept or held. (7) If any ship, aircraft or railway vehicle which has departed from the United Kingdom carrying stores fails to reach the destination for which it was cleared for departure 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 vehicle’s departure and return as aforesaid, the vehicle operator shall be liable on summary conviction to a penalty of level 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. (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 vehicle operator and notified him or his representative accordingly. (8) Any duty , other than excise duty,payable under subsection (7) above shall be recoverable summarily as a civil debt. (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 Finance Act 1994, be recoverable summarily as a civil debt. (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.

Your change, as a redline

61 Supplementary provision relating to stores.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) If any goods shipped or carried as stores 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 vehicle operator and the owner of the ship, aircraft or railway vehicle shall each be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater. (5A) But subsection (5) above does not apply where the goods are entered for warehousing in accordance with section 39. (6) The proper officer may lock up, mark, seal or otherwise secure any goods entered, shipped or carried as stores ... as mentioned in subsection (5) above or any place or container in which such goods are kept or held. (7) If any ship, aircraft or railway vehicle which has departed from the United Kingdom carrying stores fails to reach the destination for which it was cleared for departure 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 vehicle’s departure and return as aforesaid, the vehicle operator shall be liable on summary conviction to a penalty of level 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. (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 vehicle operator and notified him or his representative accordingly. (8) Any duty , other than excise duty,payable under subsection (7) above shall be recoverable summarily as a civil debt. (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 Finance Act 1994, be recoverable summarily as a civil debt. (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.

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