(1) Proceedings for an offence under the customs and excise Acts may be commenced—
(a) in any court having jurisdiction in the place where the person charged with the offence resides or is found; or
(b) if any thing was detained or seized in connection with the offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited; or
(c) in any court having jurisdiction anywhere in that part of the United Kingdom, namely—
(i) England and Wales,
(ii) Scotland, or
(iii) Northern Ireland,
in which the place where the offence was committed is situated.
(2) Where any such offence was committed at some place outside the area of any commission of the peace, the place of the commission of the offence shall, for the purpose of the jurisdiction of any court, be deemed to be any place in the United Kingdom where the offender is found or to which he is first brought after the commission of the offence.
(3) The jurisdiction under subsection (2) above shall be in addition to and not in derogation of any jurisdiction or power of any court under any other enactment.
149 Non-payment of penalties, etc.: maximum terms of imprisonment.
(1) Where, in any proceedings for an offence under the customs and excise Acts, a magistrates’ court in England or Wales or a court of summary jurisdiction in Scotland, in addition to ordering the person convicted to pay a penalty for the offence—
(a) orders him to be imprisoned for a term in respect of the same offence; and
(b) further (whether at the same time or subsequently) orders him to be imprisoned for a term in respect of non-payment of that penalty or default of a sufficient distress to satisfy the amount of that penalty.
the aggregate of the terms for which he is so ordered to be imprisoned shall not exceed 15 months.
(1A) In subsection (1)(b) as it applies to a magistrates' court in England or Wales the reference to default of sufficient distress to satisfy the amount of the penalty is a reference to want of sufficient goods to satisfy the amount, within the meaning given by section 79(4) of the Magistrates' Courts Act 1980.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Where, under any enactment for the time being in force in Northern Ireland, a court of summary jurisdiction has power to order a person to be imprisoned in respect of the non-payment of a penalty, or of the default of a sufficient distress to satisfy the amount of that penalty, for a term in addition and succession to a term of imprisonment imposed for the same offence as the penalty, then in relation to a sentence for an offence under the customs and excise Acts the aggregate of those terms of imprisonment may, notwithstanding anything in any such enactment, be any period not exceeding 15 months.
150 Incidental provisions as to legal proceedings.
(1) Where liability for any offence under the customs and excise Acts is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any pecuniary penalty and may be proceeded against jointly or severally as prosecuting authority (within the meaning of section 146A) may see fit.
(2) In any proceedings for an offence under the customs and excise Acts instituted in England, Wales or Northern Ireland, any court by whom the matter is considered may mitigate any pecuniary penalty as they see fit.
(3) In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.
The balance of any sum paid or recovered on account of any penalty imposed under the customs and excise Acts, after paying any such compensation or costs as are mentioned in section 139 of the Magistrates’ Courts Act 1980 to persons other than the Commissioners shall, notwithstanding any local or other special right or privilege of whatever origin, be accounted for and paid to the Commissioners or as they direct.
152 Powers of Commissioners to mitigate penalties, etc.
The Commissioners may, as they see fit—
(a) ...compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings or for the condemnation of any thing as being forfeited under the customs and excise Acts; or
(b) restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or
(c) after judgment, mitigate or remit any pecuniary penalty imposed under those Acts; or
(d) order any person who has been imprisoned to be discharged before the expiration of his term of imprisonment, being a person imprisoned for any offence under those Acts or in respect of the non-payment of a penalty or other sum adjudged to be paid or awarded in relation to such an offence or in respect of the default of a sufficient distress to satisfy such a sum;
but paragraph (a) above shall not apply to proceedings on indictment in Scotland.
(1) Any document purporting to be signed either by one or more of the Commissioners, or by their order, or by any other person with their authority, shall, until the contrary is proved, be deemed to have been so signed and to be made and issued by the Commissioners, and may be proved by the production of a copy thereof purporting to be so signed.
(2) Without prejudice to subsection (1) above, the Documentary Evidence Act 1868 shall apply in relation to—
(a) any document issued by the Commissioners;
(b) any document issued before 1st April 1909, by the Commissioners of Customs or the Commissioners of Customs and the Commissioners of Inland Revenue jointly;
(c) any document issued before that date in relation to the revenue of excise by the Commissioners of Inland Revenue,
as it applies in relation to the documents mentioned in that Act.
(3) That Act shall, as applied by subsection (2) above, have effect as if the persons mentioned in paragraphs (a) to (c) of that subsection were included in the first column of the Schedule to that Act, and any of the Commissioners or any secretary or assistant secretary to the Commissioners were specified in the second column of that Schedule in connection with those persons.
(4) A photograph of any document delivered to the Commissioners for any customs or excise purpose and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
(1) An averment in any process in proceedings under the customs and excise Acts—
(a) that those proceedings were instituted by the order of the Commissioners; or
(b) that any person is or was a Commissioner, officer or constable, or a member of Her Majesty’s armed forces or coastguard; or
(c) that any person is or was appointed or authorised by the Commissioners to discharge, or was engaged by the orders or with the concurrence of the Commissioners in the discharge of, any duty; or
(d) that the Commissioners have or have not been satisfied as to any matter as to which they are required by any provision of those Acts to be satisfied; or
(e) that any ship is a British ship; or
(f) that any goods thrown overboard, staved or destroyed were so dealt with in order to prevent or avoid the seizure of those goods,
shall, until the contrary is proved, be sufficient evidence of the matter in question.
(2) Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not—
(a) any duty has been paid or secured in respect of any goods; or
(b) any goods or other things whatsoever are of the description or nature alleged in the information, writ or other process; or
(c) any goods have been lawfully imported or lawfully unloaded from any ship, aircraft or railway vehicle; or
(d) any goods have been lawfully loaded into any ship, aircraft or railway vehicle or lawfully exported or were lawfully waterborne; or
(e) any goods were lawfully brought to any place for the purpose of being loaded into any ship, aircraft or railway vehicle or exported; or
(f) any goods are or were subject to any prohibition of or restriction on their importation or exportation,
then, where those proceedings are brought by or against the Commissioners, a law officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under the customs and excise Acts, the burden of proof shall lie upon the other party to the proceedings.
(1) An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. .
(2) Any person who has been admitted as a solicitor and is employed by the Commissioners may act as a solicitor in any proceedings in England, Wales or Northern Ireland relating to any assigned matter notwithstanding that he does not hold a current practising certificate.
156 Saving for outlying enactments of certain general provisions as to offences.
(1) In subsections (2), (3) and (4) below (which reproduce certain enactments not required as general provisions for the purposes of the enactments re-enacted in the Customs and Excise Acts 1979) “the outlying provisions of the customs and excise Acts” means—
(a) the Betting and Gaming Duties Act 1972, as for the time being amended; and
(b) all other provisions of the customs and excise Acts, as for the time being amended, which were passed before the commencement of this Act and are not re-enacted in the Customs and Excise Acts 1979.
(2) It is hereby declared that any act or omission in respect of which a pecuniary penalty (however described) is imposed by any of the outlying provisions of the customs and excise Acts is an offence under that provision; and accordingly in this Part of this Act any reference to an offence under the customs and excise Acts includes a reference to such an act or omission.
(3) Subject to any express provision made by the enactment in question, an offence under any of the outlying provisions of the customs and excise Acts—
(a) where it is punishable with imprisonment for a term of 2 years, with or without a pecuniary penalty, shall be punishable either on summary conviction or on conviction on indictment;
(b) in any other case, shall be punishable on summary conviction.
(4) The maximum term of imprisonment which may be imposed on summary conviction in the sheriff court of an offence under any of the outlying provisions of the customs and excise Acts shall be 6 months.
(5) Where, in Scotland, an offence under any of the outlying provisions of the customs and excise Acts is triable only summarily by virtue of subsection (3)(b) above, the penalty for the offence shall be that to which a person was liable on summary conviction of the offence immediately before 29th July 1977 (the date of the passing of the Criminal Law Act 1977) subject to any increase by virtue of section 289C(5) of the Criminal Procedure (Scotland) Act 1975 or Part IV of the Criminal Justice Act 1982.
(1) Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security (or further security) by bond, guarantee or otherwise for the observance of any condition in connection with customs or excise.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Any bond , guarantee or other security taken for the purposes of any assigned matter—
(a) shall be taken on behalf of Her Majesty; and
(b) shall be valid notwithstanding that it is entered into by a person under full age; and
(c) may be cancelled at any time by or by order of the Commissioners.
...
157A General information powers in relation to persons entering or leaving the United Kingdom
(1) The proper officer of Revenue and Customs may require any person entering or leaving the United Kingdom—
(a) to produce the person's passport or travel documents for examination, or
(b) to answer any questions put by the proper officer of Revenue and Customs about the person's journey.
(2) In subsection (1) “passport” means—
(a) a United Kingdom passport (within the meaning of the Immigration Act 1971),
(b) a passport issued by or on behalf of the authorities of a country or territory outside the United Kingdom, or by or on behalf of an international organisation, or
(c) a document that can be used (in some or all circumstances) instead of a passport.
(3) Subsections (1) and (2) apply in relation to a transit air passenger arriving at the passenger's final destination in the United Kingdom as they apply in relation to a person entering the United Kingdom.
(4) For the purposes of subsection (3) a transit air passenger is a person—
(a) who has arrived by air in the United Kingdom; and
(b) whose journey is continued or resumed by air to a destination in the United Kingdom which is not the place where the person is regarded for the purposes of this section as entering the United Kingdom;
and the passenger's final destination is the destination of the continued or resumed journey.
(1) A person to whom this section applies, that is to say, a revenue trader and any person required by the Commissioners under the Customs and Excise Acts 1979 to give security in respect of any premises or place to be used for the examination of goods by an officer, shall—
(a) provide and maintain such appliances and afford such other facilities reasonably necessary to enable an officer to take any account or make any examination or search or to perform any other of his duties on the premises of that trader or at the bonded premises or place as the Commissioners may direct;
(b) keep any appliances so provided in a convenient place approved by the proper officer for that purpose; and
(c) allow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties.
(2) Any person who contravenes or fails to comply with any provision of subsection (1) above shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(3) A person to whom this section applies shall provide and maintain any fitting required for the purpose of affixing any lock which the proper officer may require to affix to the premises of that person or any part thereof or to any vessel, utensil or other apparatus whatsoever kept thereon, and in default—
(a) the fitting may be provided or any work necessary for its maintenance may be carried out by the proper officer, and any expenses so incurred shall be paid on demand by that person; and
(b) if that person fails to pay those expenses on demand, he shall in addition be liable on summary conviction to a penalty of level 3 on the standard scale.
(4) If any person to whom this section applies or any servant of his—
(a) wilfully destroys or damages any such fitting as is mentioned in subsection (3) above or any lock or key provided for use therewith, or any label or seal placed on any such lock; or
(b) improperly obtains access to any place or article secured by any such lock; or
(c) has any such fitting or any article intended to be secured by means thereof so constructed that that intention is defeated,
he shall be liable on summary conviction to a penalty of level 5 on the standard scale£20,000 and may be detained.
(1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—
(a) which are imported; or
(aa) which are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018; or
(ab) which have been discharged from a Customs procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 so far as necessary for the purpose of verifying any Customs declaration or any document required to accompany it; or
(b) which are in a warehouse or Queen’s warehouse; or
(bb) which are in a free zone; or
(c) which have been loaded into any ship or aircraft at any place in the United Kingdom or the Isle of Man; or
(d) which are declared for exportation or for use as stores; or
(e) which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or
(f) in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;
and may for that purpose open or unpack any container or require any container to be opened or unpacked and search it or anything in it. .
(2) Any examination of goods by an officer under the Customs and Excise Acts 1979 shall be made at such place as the Commissioners appoint for the purpose.
(3) In the case of such goods as the Commissioners may direct, and subject to such conditions as they see fit to impose, an officer may permit goods to be skipped on the quay or bulked, sorted, lotted, packed or repacked before account is taken thereof.
(4) Any opening, unpacking, weighing, measuring, repacking, bulking, sorting, lotting, marking, numbering, loading, unloading, carrying or landing of goods or their containers for the purposes of, or incidental to, the examination by an officer, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination shall be provided, by or at the expense of the proprietor of the goods ; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so.
(4A) But, in the case of anything done for the purpose of verifying any Customs declaration or any document required to accompany it—
(a) the reference in subsection (4) to the proprietor of the goods is a reference to the declarant, and
(b) if, while the goods are being moved to a place for examination, an act which was not authorised by the Commissioners is, without reasonable excuse, done by any person in relation to the goods, the declarant is liable on summary conviction to a penalty of level 3 on the standard scale.
(4B) In subsection (4A) “the declarant”, in relation to a Customs declaration in respect of any goods, means—
(a) the person who has made the declaration, or
(b) the person on whose behalf it was made.
(5) If any imported goods which an officer has power under the Customs and Excise Acts 1979 to examine are without the authority of the proper officer removed from customs and excise charge before they have been examined, those goods shall be liable to forfeiture.
(6) If any goods falling within subsection (5) above are removed by a person with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, that person shall be guilty of an offence under this subsection and may be detained.
(7) A person guilty of an offence under subsection (6) above shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.
(8) Without prejudice to the foregoing provisions of this section, where by this section or by or under any other provision of the Customs and Excise Acts 1979 an account is authorised or required to be taken of any goods for any purpose by an officer, the Commissioners may, with the consent of the proprietor of the goods, accept as the account of those goods for that purpose an account taken by such other person as may be approved in that behalf by both the Commissioners and the proprietor of the goods.
(1) An officer may at any time take samples of any goods—
(a) which he is empowered by the Customs and Excise Acts 1979 to examine; or
(b) which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or
(c) which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.
(2) Where an officer takes from any vessel, pipe or utensil on the premises of a revenue trader to whom this subsection applies, a sample of any product of, or of any materials for, the manufacture of that trader—
(a) the trader may, if he wishes, stir up and mix together the contents of that vessel, pipe or utensil before the sample is taken; and
(b) the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.
(2A) The revenue traders to whom subsection (2) applies are persons who produce alcoholic products or vaping products.
(3) Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct.
(4) Where any sample is taken under this section from any goods chargeable with a duty of excise after that duty has been paid, other than—
(a) a sample taken when goods are imported; or
(b) a sample taken from goods in respect of which a claim for drawback, allowance, rebate, remission or repayment of that duty is being made,
and the sample so taken is to be retained, the officer taking it shall, if so required by the person in possession of the goods, pay for the sample on behalf of the Commissioners such sum as reasonably represents the wholesale value thereof.
160ZA Examination of goods and samples: supplementary
(1) This section applies if, for the purpose of verifying any Customs declaration or any document required to accompany it—
(a) goods are examined under section 159, or
(b) a sample of any goods is taken under section 160.
(2) The declarant is entitled to be present or represented when the goods are examined or the sample is taken.
(3) The Commissioners may require the declarant to be present or represented when the goods are examined or the sample is taken, and a person who, without reasonable excuse, contravenes or fails to comply with a direction under this subsection is liable on summary conviction to a penalty of level 3 on the standard scale.
(4) Once any goods have been examined or a sample from them has been taken (“the examined or sampled goods”), the Commissioners are entitled to regard the examined or sampled goods as representative of all the goods (“the declared goods”) in respect of which the declaration is made.
(5) But if the declarant proves to the satisfaction of the Commissioners that the examined or sampled goods do not represent all the declared goods, the declarant may require the Commissioners to re-examine any of the declared goods or take a further sample from them.
(6) If the declared goods are no longer under the control of the Commissioners, they may refuse the request if they are not satisfied that the declared goods have remained in the same condition as they were in when they ceased to be under the control of the Commissioners.
(7) In this section “the declarant”, in relation to a Customs declaration in respect of any goods, means—
(a) the person who has made the declaration, or
(b) the person on whose behalf it was made.
(1) The powers conferred by this section are exercisable by an officer having a writ of assistance if there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts—
(a) is kept or concealed in any building or place, and
(b) is likely to be removed, destroyed or lost before a search warrant can be obtained and executed.
(2) The powers are—
(a) to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and
(b) so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.
(3) An officer shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.
(4) A writ of assistance shall continue in force during the reign in which it is issued and for six months thereafter.
(1) If a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand authorise any officer, and any person accompanying an officer, to enter and search the building or place named in the warrant.
(2) An officer or other person so authorised has power—
(a) to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and
(b) so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.
(2A) The power in subsection (2)(a) includes power to search for and remove documents relating to any such thing (including documents about title, storage and movement).
(3) Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits or vaping products is or are unlawfully kept or deposited in any building or place, subsections (1), (2) and (2A) above apply in relation to any constable as they would apply in relation to an officer.
(4) The powers conferred by a warrant under this section are exercisable until the end of the period of one month beginning with the day on which the warrant is issued.
(5) A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.
162 Power to enter land for or in connection with access to pipelines.
Where any thing conveyed by a pipe-line is chargeable with a duty of customs and excise which has not been paid, an officer may enter any land adjacent to the pipe-line in order to get to the pipe-line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Acts 1979 or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 or to get from the pipe-line after an exercise of any such power.
This section does not extend to Northern Ireland.
(1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979 or Part 1 of the Taxation (Cross-border Trade) Act 2018, where there are reasonable grounds to suspect that any vehicle ... is or may be carrying any goods which are—
(a) chargeable with any duty which has not been paid or secured; or
(b) in the course of being unlawfully removed from or to any place; or
(c) otherwise liable to forfeiture under the customs and excise Acts,
any officer or constable or member of Her Majesty’s armed forces or coastguard may stop and search that vehicle ....
(1A) The officer, constable or member may use reasonable force if necessary for the purpose of exercising the power in subsection (1).
(2) If when so required by any such officer, constable or member the person in charge of any such vehicle ... refuses to stop or to permit the vehicle ... to be searched, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(3) ... The power to stop and search in subsection (1) above shall not be available in respect of aircraft which are airborne.
(1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that a person in the United Kingdom (referred to in this section as “the suspect”) has with him, or at the place where he is, any goods to which this section applies, an officer may—
(a) require the suspect to permit a search of any article that he has with him or at that place, and
(b) if the suspect is not under arrest, detain him (and any such article) for so long as may be necessary to carry out the search.
(2) The goods to which this section applies are alcoholic products, vaping products, or tobacco products, which are—
(a) chargeable with any duty of excise, and
(b) liable to forfeiture under the customs and excise Acts.
(3) Notwithstanding anything in subsection (4) of section 24 of the Criminal Law (Consolidation) (Scotland) Act 1995 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.
(1) Where there are reasonable grounds to suspect that any person to whom this section applies (referred to in this section as “the suspect”) is carrying any article—
(a) which is chargeable with any duty which has not been paid or secured; or
(b) with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment.
an officer may exercise the powers conferred by subsection (2) below and, if the suspect is not under arrest, may detain him for so long as may be necessary for the exercise of those powers and (where applicable) the exercise of the rights conferred by subsection (3) below.
(2) The officer may require the suspect—
(a) to permit such a search of any article which he has with him; and
(b) subject to subsection (3) below, to submit to such searches of his person, whether rub-down, strip or intimate,
as the officer may consider necessary or expedient; but no such requirement may be imposed under paragraph (b) above without the officer informing the suspect of the effect of subsection (3) below.
(3) If the suspect is required to submit to a search of his person, he may require to be taken—
(a) except in the case of a rub-down search, before a justice of the peace or a superior of the officer concerned; and
(b) in the excepted case, before such a superior;
and the justice or superior shall consider the grounds for suspicion and direct accordingly whether the suspect is to submit to the search.
(3A) A rub-down or strip search shall not be carried out except by a person of the same sex as the suspect; and an intimate search shall not be carried out except by a suitably qualified person.
(4) This section applies to the following persons, namely—
(a) any person who is on board or has landed from any ship or aircraft;
(b) any person entering or about to leave the United Kingdom;
(c) any person within the dock area of a port;
(d) any person at a regulated aerodrome;
(da) any person in, entering or leaving a railway customs area;
(db) any person who is on board a railway vehicle which—
(i) is in a railway customs area,
(ii) has entered the United Kingdom but has not yet arrived at a railway customs area in the course of its journey, or
(iii) has left a railway customs area and has not yet left the United Kingdom in the course of its journey;
(e) any person in, entering or leaving any approved wharf or temporary storage facility which is not in a port;
(ee) any person in, entering or leaving a free zone;
(f) in Northern Ireland, any person travelling from or to any place which is on or beyond the boundary.
(5) In this section—
“intimate search” means any search which involves a physical examination (that is, an examination which is more than simply a visual examination) of a person’s body orifices;
“rub-down search” means any search which is neither an intimate search nor a strip search;
“strip search” means any search which is not an intimate search but which involves the removal of an article of clothing which—
(a) is being worn (wholly or partly) on the trunk; and
(b) is being so worn either next to the skin or next to an article of underwear;
“suitably qualified person” means a registered medical practitioner or a registered nurse.
(6) Notwithstanding anything in subsection (4) of section 48 of the Criminal Justice (Scotland) Act 1987 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.
(1) The provisions of this Act which fall within subsection (2) (search powers for officers of Revenue and Customs etc.) apply in accordance with subsection (3)—
(a) for the purposes of searching for cash—
(i) which is recoverable property or is intended by any person for use in unlawful conduct; and
(ii) the amount of which is not less than the minimum amount;
(b) for the purposes of searching for cash to ensure compliance with the Cash Control Regulation; or
(c) for purposes connected to any such purposes.
(2) The provisions of this Act which fall within this subsection are—
(a) section 28(1) (powers of access etc.);
(b) section 77(1) and (2) (information powers);
(c) section 159(1) to (4) (powers to examine and take account of goods); and
(d) section 164 (power to search persons including intimate searches).
(3) Those provisions apply for the purposes mentioned in subsection (1) as if—
(a) any reference in them to goods included a reference to cash; and
(b) in section 164(1)—
(i) the reference to an article were a reference to cash; and
(ii) paragraphs (a) and (b) were omitted.
(4) The Treasury may by regulations provide for—
(a) any provision of this Act to apply with modifications for the purposes of the provisions applied by subsections (1) to (3), or
(b) any other enactment to apply, with or without modifications, for the purposes of the provisions so applied.
(5) This section does not limit the scope of any powers that exist apart from this section (whether under this Act or otherwise).
(6) In this section—
“the 2002 Act” means the Proceeds of Crime Act 2002;
“cash”—
so far as relating to purposes falling within subsection (1)(a) above, has the meaning given by section 289(6) and (7) of the 2002 Act; and
so far as relating to purposes falling within subsection (1)(b) above, has the same meaning as in the Cash Control Regulation;
“the Cash Control Regulation” means Regulation (EC) No. 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the European Union ;
“minimum amount” has the meaning given by section 303 of the 2002 Act;
“modifications” includes omissions;
“recoverable property” has the meaning given by section 316(1) of the 2002 Act;
“unlawful conduct” has the meaning given by section 241 of the 2002 Act.
(1) This section applies if there are reasonable grounds to suspect that a person to whom section 164 applies is carrying an electronic device storing child sexual abuse images.
(2) If this section applies, an officer may—
(a) scan the information stored on the device using technology approved by the Secretary of State for the purpose of ascertaining whether information stored on an electronic device includes child sexual abuse images,
(b) require the person to permit the scan, and
(c) require the person to take such steps as appear necessary to allow the scan to be performed.
(3) In this section—
“child sexual abuse image” means—
in relation to England and Wales and Northern Ireland, an indecent photograph or pseudo-photograph of a child or a prohibited image of a child;
in relation to Scotland, an indecent photograph or pseudo-photograph of a child;
“electronic device” means any article on which information is capable of being stored in electronic form, and includes any component of such an article;
“indecent photograph or pseudo-photograph of a child” has—
in relation to England and Wales, the same meaning as in the Protection of Children Act 1978;
in relation to Scotland, the same meaning as in section 52 of the Civic Government (Scotland) Act 1982;
in relation to Northern Ireland, the same meaning as in the Protection of Children (Northern Ireland) Order 1978 (S.I. 1978/1047 (N.I. 17));
“prohibited image of a child” has the same meaning as in Chapter 2 of Part 2 of the Coroners and Justice Act 2009.
(1) If any person requests an officer or a person appointed by the Commissioners to transact any business relating to an assigned matter with him on behalf of another person, the officer or person so appointed may refuse to transact that business with him unless written authority from that other person is produced in such form as the Commissioners may direct.
(2) Subject to subsection (1) above, anything required by the Customs and Excise Acts 1979 to be done by the importer or exporter of any goods may, except where the Commissioners otherwise require, be done on his behalf by an agent.
(3) For the purposes of import duty, this section has effect only to the extent that alternative provision has not been made by Part 1 of the Taxation (Cross-border Trade) Act 2018 (see, in particular, section 21 of that Act).
(1) The Commissioners may by regulations make provision for the purpose of monitoring, or controlling, the movement of goods that pose, or might pose, a risk to—
(a) public health or public safety,
(b) national security, or
(c) the environment (including the health of animals or plants).
(2) The Commissioners may by regulations make provision for the purpose of implementing any international obligation of the United Kingdom relating to the movement of goods.
(3) Regulations under subsection (1) or (2) may, in particular, include provision—
(a) requiring records to be kept or information to be provided,
(b) requiring declarations to be made,
(c) requiring or authorising persons or vehicles to be searched,
(d) requiring or authorising samples of goods to be taken,
(e) requiring or authorising goods to be examined, sealed, locked, marked, seized, detained or disposed of, or
(f) otherwise imposing restrictions or prohibitions with respect to the movement of goods.
(4) A reference in this section to the movement of goods is to their movement into or out of the United Kingdom or within the United Kingdom, and includes a reference to their loading or unloading.
(5) In this section “international obligation of the United Kingdom” includes any obligation of the United Kingdom that arises under an international agreement or arrangement to which the United Kingdom is a party (whenever the United Kingdom becomes a party to it).
(6) The power to make regulations under subsection (2) in relation to an international obligation arising under an international agreement or arrangement is capable of being exercised before the international agreement or arrangement comes into effect.
(1) Regulations under section 166A may include provision—
(a) disapplying or simplifying specified requirements imposed by the relevant legislation in relation to things required or authorised to be done by authorised economic operators, or
(b) requiring the Commissioners or the Treasury to have regard to the status of a person as an authorised economic operator when considering whether or not, or how, to exercise any power or other function for the purposes of the relevant legislation.
(2) In this section—
“authorised economic operators” means persons authorised as such in accordance with provision made by the relevant legislation;
“the relevant legislation” means—
this Act and subordinate legislation made under it, and
provisions contained in “customs legislation” within the meaning of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(2) of that Regulation).
(3) Regulations made by virtue of this section may, in particular—
(a) specify the criteria to be applied in determining whether or not any person should be an authorised economic operator;
(b) specify those criteria by reference to professional standards of competence (as set by any specified person) or by reference to anything else (including the judgment of any person as to suitability);
(c) make provision for a person's status as an authorised economic operator to be subject to compliance with conditions specified in the regulations or in the authorisation;
(d) establish different classes of authorised economic operator.
166C Regulations under sections 166A: further provision
(1) Regulations under section 166A may—
(a) confer a discretion;
(b) authorise fees to be charged in respect of the exercise of a function of the Commissioners, the Treasury or another public body;
(c) make provision for enforcement, including provision about civil sanctions;
(d) make provision for reviews or appeals in relation to decisions made in the exercise of a function of the Commissioners, the Treasury or another public body;
(e) make different provision for different cases or circumstances or for different areas;
(f) make supplementary, incidental, consequential, transitional, transitory or saving provision.
(2) Regulations under section 166A may provide for requirements of an administrative nature relating to—
(a) any requirement or condition imposed by the regulations, or
(b) any declaration or application for which provision is made by the regulations,
to be specified by a public notice.
(3) The requirements that may be specified by virtue of subsection (2) include—
(a) requirements about keeping records and other evidence;
(b) requirements about the submission of evidence;
(c) requirements about the form and content of anything that must or may be provided;
(d) requirements about the manner in which, and the time within which, any such thing is to be provided.
(4) Regulations under section 166A may not—
(a) impose or vary the amount of any duty or other form of taxation, or
(b) establish a public authority.
(5) Regulations under section 166A may not include—
(a) provision that would be within the legislative competence of the Scottish Parliament if it were included in an Act of that Parliament,
(b) provision that would be within the legislative competence of Senedd Cymru if it were included in an Act of Senedd Cymru, or
(c) provision that would be within the legislative competence of the Northern Ireland Assembly if it were included in an Act of that Assembly,
unless the provision is merely incidental to, or consequential on, provision that would be outside that legislative competence.
(6) A power to make regulations under section 166A may be exercised by modifying any enactment.
(7) In this section—
“enactment” has the same meaning as in the European Union (Future Relationship) Act 2020;
“modify” includes amend, repeal or revoke (and related expressions are to be read accordingly);
“public authority” means a public authority within the meaning of section 6 of the Human Rights Act 1998.
(1) If any person either knowingly or recklessly—
(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or
(b) makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer,
being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, he shall be guilty of an offence under this subsection and may be detained; and any goods in relation to which the document or statement was made shall be liable to forfeiture.
(2) Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum£20,000, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
(3) If any person—
(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioners or an officer, any declaration, notice, certificate or other document whatsoever; or
(b) makes any statement in answer to any question put to him by an officer which he is required by or under any enactment to answer.
being a document or statement produced or made for any purpose of any assigned matter, which is untrue in any material particular, then, without prejudice to subsection (4) below, he shall be liable on summary conviction to a penalty of level 4 on the standard scale.
(4) Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt.
(5) An amount of excise duty, or the amount of an overpayment in respect of any drawback, allowance, rebate or repayment of any excise duty, shall not be recoverable as mentioned in subsection (4) above unless the Commissioners have assessed the amount of the duty or of the overpayment as being excise duty due from the person mentioned in subsection (1) or (3) above and notified him or his representative accordingly.
(1) If any person—
(a) counterfeits or falsifies any document which is required by or under any enactment relating to an assigned matter or which is used in the transaction of any business relating to an assigned matter; or
(b) knowingly accepts, receives or uses any such document so counterfeited or falsified; or
(c) alters any such document after it is officially issued; or
(d) counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to an assigned matter,
he shall be guilty of an offence under this section and may be detained.
(2) A person guilty of an offence under this section shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum£20,000, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 2 years, or to both.
(1) Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—
(a) knowingly acquires possession of any of the following goods, that is to say—
(i) goods which have been unlawfully removed from a warehouse or Queen’s warehouse;
(ii) goods which are chargeable with a duty which has not been paid;
(iii) goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or
(b) is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,
and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.
(2) Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—
(a) of any duty chargeable on the goods;
(b) of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or
(c) of any provision of the Customs and Excise Acts 1979, or Part 1 or section 40A or 40B of the Taxation (Cross-border Trade) Act 2018, applicable to the goods,
he shall be guilty of an offence under this section and may be detained.
(3) Subject to subsection (4), (4A) or (4B) below, a person guilty of an offence under this section shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both.
(4) In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
(4A) In the case of—
(a) an offence under subsection (1) or (2) above committed in Great Britain in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) , (ag), (ba) or (c) or (1A)(a) of the Firearms Act 1968, or
(b) any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a) Article 45(1)(a), , (aa) (b), (c), (d), (e), (ea), (fa) or (g) or (2)(a) of the Firearms (Northern Ireland) Order 2004, ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
subsection (3)(b) above shall have effect as if for the words “imprisonment for a term not exceeding 14 years” there were substituted the words “ imprisonment for life ”.
(4AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4B) In the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–
(a) for paragraph (a) there were substituted the following—
(a) on summary conviction, to a fine not exceeding the statutory maximum £20,000 or to imprisonment for a term not exceeding three months, or to both
and
(b) in paragraph (b) for the words “14 years” there were substituted the words “2 years”.
(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In any case where a person would, apart from this subsection, be guilty of—
(a) an offence under this section in connection with a prohibition or restriction; and
(b) a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,
(b)a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument, he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.
(6) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.
170B Offence of taking preparatory steps for evasion of excise duty.
(1) If any person is knowingly concerned in the taking of any steps with a view to the fraudulent evasion, whether by himself or another, of any duty of excise on any goods, he shall be liable—
(a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the amount of the duty, whichever is the greater, or to imprisonment for a term not exceeding six months or to both; and
(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding 14 years or to both.
(2) Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.
171 General provisions as to offences and penalties.
(1) Where—
(a) by any provision of any enactment relating to an assigned matter a punishment is prescribed for any offence thereunder or for any contravention of or failure to comply with any regulation, direction, condition or requirement made, given or imposed thereunder; and
(b) any person is convicted in the same proceedings of more than one such offence, contravention or failure,
that person shall be liable to that punishment for each such offence, contravention or failure of which he is so convicted.
(2) In this Act the “prescribed sum”, in relation to the penalty provided for an offence, means—
(a) if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);
(b) if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);
(c) if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);
and in subsection (1)(a) above, the reference to a provision by which a punishment is prescribed includes a reference to a provision which makes a person liable to a penalty of the prescribed sum within the meaning of this subsection.
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Where a penalty for an offence under any enactment relating to an assigned matter is required to be fixed by reference to the value of any goods, that value shall be taken as the price which those goods might reasonably be expected to have fetched, after payment of any duty or tax chargeable thereon, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed.
(4) Where an offence under any enactment relating to an assigned matter which has been committed by a body coporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
In this subsection “director”, in relation to any body corporate established by or under any enactment for the purpose of carrying on under national ownership any industry or part of an industry or undertaking, being a body corporate whose affairs are managed by the members thereof, means a member of that body corporate.
(4A) Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).
(5) Where in any proceedings for an offence under the customs and excise Acts any question arises as to the duty or the rate thereof chargeable on any imported goods, and it is not possible to ascertain the time at which a liability to import duty is incurred or the relevant excise duty point, that duty or rate shall be determined as if the time when the proceedings were commenced was the time at which the liability to import duty was incurred or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point.
(1) Any power to make regulations under this Act shall be exercisable by statutory instrument.
(2) Subject to subsections (3) and (4) below, a statutory instrument containing regulations made under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(3) A statutory instrument containing regulations made under section 5, 20, 20B, 22, 25, 26(1ZA), 35A or 64 above shall be subject to annulment in pursuance of a resolution of the House of Commons.
(4) A statutory instrument containing (whether alone or with other provision) regulations under section 166A that amend (or repeal or revoke)—
(a) an Act of Parliament,
(b) an Act of the Scottish Parliament,
(c) an Act or Measure of Senedd Cymru, or
(d) Northern Ireland legislation,
may not be made unless a draft of the instrument has been laid before each House of Parliament and approved by a resolution of each House.
Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.
(1) In the application of this Act to Scotland—
(a) any reference to costs shall be construed as a reference to expenses;
(b) any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;
(c) any reference to a plaintiff shall be construed as a reference to a pursuer;
(d) any reference to a magistrates’ court shall be construed as a reference to the sheriff court.
(2)