34 Power to prevent flight of aircraft or departure of railway vehicles.
(1) If it appears to any officer or constable that an aircraft is intended or likely to depart for a destination outside the United Kingdom and the Isle of Man from—
(a) any place other than a regulated aerodrome; or
(b) a regulated aerodrome before the aircraft is cleared for departure,
he may give such instructions and take such steps by way of detention of the aircraft or otherwise as appear to him necessary in order to prevent the flight.
(1A) If it appears to any officer or constable—
(a) that a railway vehicle is intended or likely to depart for a destination outside the United Kingdom, and
(b) that—
(i) the last place at which goods may be loaded onto or unloaded from, or passengers may board or disembark from, the vehicle before it leaves the United Kingdom is not within a railway customs area, or
(ii) it is intended or likely to depart from a railway customs area before being cleared for departure,
the officer or constable may give such instructions and take such steps by way of detention of the vehicle or otherwise as appear necessary in order to prevent its departure.
(2) Any person who contravenes any instructions given under subsection (1) or (1A) above shall be liable on summary conviction to a penalty of level 4 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both.
(3) If an aircraft flies or railway vehicle departs in contravention of any instruction given under subsection (1) or (1A) above or flies or departs notwithstanding any steps taken to prevent the flight or departure, the owner and the vehicle operator thereof shall, without prejudice to the liability of any other person under subsection (2) above, each be liable on summary conviction to a penalty of level 4 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both, unless he proves that the flight or departure took place without his consent or connivance.
(1) Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every vehicle to which this section applies . . . .
(2) This section applies to every ship arriving , or expected to arrive, at a port—
(a) from any place outside the United Kingdom; or
(b) carrying any goods brought in that ship from some place outside the United Kingdom which have not yet been declared for a Customs procedure.
(3) This section applies to every aircraft arriving , or expected to arrive, at any place in the United Kingdom—
(a) from any place or area outside the United Kingdom; or
(b) carrying passengers or goods taken on board that aircraft at a place outside the United Kingdom, being passengers or goods either—
(i) bound for a destination in the United Kingdom without yet having made a Customs declaration; or
(ii) bound for a destination outside the United Kingdom.
(3A) This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—
(a) from any place outside the United Kingdom; or
(b) carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.
(4) The Commissioners may make regulations prescribing the procedure for making report under this section.
(5) If the person by whom the report should be made fails to make report as required by or under this section—
(a) he shall be liable on summary conviction to a penalty of level 3 on the standard scale; and
(b) any goods required to be reported which are not duly reported may be detained by any officer until so reported or until the omission is explained to the satisfaction of the Commissioners, and may in the meantime be deposited in a Queen’s warehouse.
(6) The person making the report shall at the time of making it answer all such questions relating to the vehicle, to the goods carried therein, to the crew and to the voyage, flight, or journey as may be put to him by the proper officer; and if he refuses to answer he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(7) If at any time after a vehicle carrying goods brought therein from any place outside the United Kingdom arrives in the United Kingdom, or in or over United Kingdom waters, . . . and before report has been made in accordance with this section—
(a) bulk is broken; or
(b) any alteration is made in the stowage of any goods carried so as to facilitate the unloading of any part thereof before due report has been made; or
(c) any part of the goods is staved, destroyed or thrown overboard or any container is opened,
and the matter is not explained to the satisfaction of the Commissioners, the vehicle operator . . . shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) References in this section and in section 35A to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.
35A Obligation to confirm making of Customs declaration: particular vehicle operators
(1) The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—
(a) a Customs declaration has been made in respect of them, or
(b) the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.
(2) The regulations may require the confirmation to be given in accordance with provision made by the regulations.
(3) A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.
(1) The person in command of any ship having a commission from Her Majesty or any foreign State which has on board any goods loaded in any place outside the United Kingdom and the Isle of Man shall, before any such goods are unloaded, or at any time when called upon to do so by the proper officer, deliver to the proper officer an account of the goods in accordance with subsection (2) below, and if he fails so to do he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(2) An account of goods under subsection (1) above shall be in such form, and shall contain to the best of the knowledge of the person delivering the account such particulars, and shall be delivered in such manner, as the Commissioners may direct.
(3) The person delivering such an account shall when delivering it answer all such questions relating to the goods as may be put to him by the proper officer and if he refuses to answer he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(4) Subject in the case of ships having a commission from Her Majesty to any regulations made by the Treasury, the provisions of Parts III to VII of this Act as to the boarding and search of ships shall have effect in relation to such a ship as aforesaid as they have effect in relation to any other ship, and any officer may remove to a Queen’s warehouse any goods loaded as aforesaid found on board the ship.
(A1) This section applies only for excise duty purposes.
(1) Surplus stores of any ship, aircraft or railway vehicle—
(a) may remain on board the ship, aircraft or railway vehicle without payment of duty; or
(b) may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.
This is subject to subsection (2) below.
(2) Goods entered for warehousing by virtue of subsection (1)(b) above shall not, except with the sanction of the Commissioners, be further entered, or be removed from the warehouse, otherwise than for use as stores.
40 Removal of chargeable goods to Queen’s warehouse.
(1) The proper officer may remove chargeable goods to a Queen’s warehouse in any of the following cases—
(a) where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;
(b) where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;
(c) where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;
(d) where a document which is required to accompany a Customs declaration is not made available to Her Majesty’s Revenue and Customs within the relevant number of days from the day on which it was required to be made available;
(e) where the 90 day period referred to in paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has ended and the goods have not been released to a Customs procedure within the relevant number of days from the day on which that period ended;
(f) where the goods have been released to a Customs procedure but have not been removed from a temporary storage facility within the relevant number of days from the day on which the goods were released to the procedure;
(g) where an officer of Revenue and Customs requires goods to be made available for examination and the goods are not made available within 21 days of the requirement being imposed; or
(h) where goods have been imported by sea and do not constitute a significant proportion of the ship’s cargo, they are at any time after the arrival of the importing ship at the port at which they are to be unloaded the only goods remaining to be unloaded from that ship at that port.
(2) Where any small package or consignment of goods is imported, the proper officer may at any time after the relevant date cause that package or consignment to be deposited in a Queen’s warehouse to await compliance with the customs formalities in respect of the goods.
(3) Without prejudice to section 99(3) below, if the relevant customs formalities are not complied with in respect of any goods deposited in a Queen’s warehouse by the proper officer under this section ...—
(a) in the case of goods which are in the opinion of the Commissioners of a perishable nature, forthwith; or
(b) in any other case, within 3 months after they have been so deposited or such longer time as the Commissioners may in any case allow,
the Commissioners may sell the goods.
(4) In this section—
(a) “the relevant number of days” means—
(i) where the goods have been imported by air, 7 clear days, and
(ii) in any other case, 14 clear days;
(b) “the relevant date” means, subject to subsection (5) below, the date when report was made of the importing ship, aircraft or vehicle or of the goods under section 35 above, or, where no such report was made, the date when it should properly have been made.
(5) Where any restriction is placed upon the unloading of goods from any vehicle by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that vehicle—
(a) “the relevant date” means the date of the removal of the restriction; and
(b) the relevant number of days referred to in any paragraph of subsection (1) other than paragraph (d) is counted from the day on which the restriction is removed rather than the day referred to within the paragraph concerned.
Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 —
(a) any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or
(b) any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,
shall be liable on summary conviction to a penalty of level 2 on the standard scale, and the goods in question shall be liable to forfeiture ... .
42 Power to regulate unloading, removal, etc. of imported goods.
(1) The Commissioners may make regulations—
(a) prescribing the procedure to be followed by a ship arriving at a port, an aircraft arriving at a regulated aerodrome, any other vehicle entering the United Kingdom or a person conveying goods into the United Kingdom by land;
(b) regulating the unloading, landing, movement and removal of goods on their importation;
and different regulations may be made with respect to importation by sea, air or land respectively.
(2) If any person contravenes or fails to comply with any regulation made under this section or with any direction given by the Commissioners or the proper officer in pursuance of any such regulation, he shall be liable on summary conviction to a penalty of level 3 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Save as permitted by or under the customs and excise Acts ..., no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any excise duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.
(2) Subject to subsections (2A), (2B) (2C) and (2D) below, the duties of ... excise and the rates thereof chargeable on imported goods—
(a) if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;
(b) if entry or, in the case of goods entered by bill of sight, perfect entry is made thereof for warehousing, shall be ascertained in accordance with warehousing regulations;
(c) if no entry is made thereof and the goods are not declared under section 78 below shall be—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) ... those in force with respect to such goods at the time of their importation.
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2D) Nothing in the provisions of subsections (1) and (2) above or of subsection (6) below or in any exception to any of those provisions made by or under section 44 below shall have effect for the purposes of any duty of excise chargeable on any goods for which—
(a) the excise duty point is fixed by regulations under section 1 of the Finance (No. 2) Act 1992; and
(b) the applicable rate of duty is determined in accordance with subsection (2) of that section.
(3) Any goods brought or coming into the United Kingdom by sea otherwise than as cargo, stores or baggage carried in a ship shall be chargeable with the like excise duty, if any, as would be applicable to those goods if they had been imported as merchandise....
(4) Where, in accordance with approval given by the Commissioners, entry of goods is made by any method involving the use of a computer, subsection (2) above shall have effect as if the reference in paragraph (a) to the time of the delivery of the entry were a reference to the time when particulars contained in the entry are accepted by the computer.
(5) Subject to sections 10 and 11 of the Customs and Excise Duties (General Reliefs) Act 1979 (reliefs for re-imported goods) and save as provided by or under any such enactments or instruments as are mentioned in subsection (1) above, any goods which are re-imported into the United Kingdom after exportation from the United Kingdom or the Isle of Man, whether they were manufactured or produced in or outside the United Kingdom and whether or not any excise duty was paid thereon at a previous importation, shall be treated for the purpose of charging excise duty—
(a) as if they were being imported for the first time; and
(b) in the case of goods manufactured or produced in the United Kingdom, as if they had not been so manufactured or produced.
(6) Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of ... excise chargeable on the goods between—
(a) the time mentioned in subsection (2)(a) above; and
(b) the time when the goods are cleared from ... excise charge,
the rate of the excise duty chargeable on the goods shall, if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.
(7) Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 Exclusion of s. 43(1) for importers etc. keeping standing deposits.
Where the Commissioners so direct, section 43(1) above shall not apply if and so long as the importer or his agent pays to, and keeps deposited with, the Commissioners a sum by way of standing deposit sufficient in their opinion to cover any excise duty which may become payable in respect of goods entered by that importer or agent, and if the importer or agent complies with such other conditions as the Commissioners may impose.
(1) Where—
(a) except as provided by or under the Customs and Excise Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to their importation with customs or excise duty, are, without payment of that duty—
(i) unshipped in any port,
(ii) unloaded from any aircraft in the United Kingdom,
(iii) unloaded from any other vehicle which has entered the United Kingdom, or
(iv) removed from their place of importation or from any approved wharf, examination station or temporary storage facility or any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept; or
(b) any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or
(c) any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in any other vehicle; or
(d) any goods are imported concealed in a container holding goods of a different description; or
(e) any goods are found, whether before or after being released to or discharged from a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018;
(f) any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer,
those goods shall, subject to subsection (2) below, be liable to forfeiture.
(2) Where any goods, the importation of which is for the time being prohibited or restricted by or under any enactment, are on their importation either—
(a) declared as intended for exportation in the same vehicle,
(b) declared for a transit procedure or a storage procedure, or
(c) are otherwise to be warehoused for exportation or for use as stores,
the Commissioners may, if they see fit, permit the goods to be dealt with accordingly.
(1) Subsection (2) below applies to goods of the following descriptions, that is to say—
(a) goods chargeable with a duty which has not been paid; and
(b) goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.
(2) If any person with intent to defraud Her Majesty of any such duty or to evade any such prohibition or restriction as is mentioned in subsection (1) above—
(a) unships or lands in any port or unloads from any aircraft in the United Kingdom or from any other vehicle which has entered the United Kingdom any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or
(b) removes from their place of importation or from any approved wharf, examination station, temporary storage facility, any place specified by an officer of Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act 2018 as a place where the goods are required to be kept or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,
he shall be guilty of an offence under this subsection and may be detained.
(3) If any person imports or is concerned in importing any goods contrary to any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to those goods, whether or not the goods are unloaded, and does so with intent to evade the prohibition or restriction, he shall be guilty of an offence under this subsection and may be detained.
(4) Subject to subsection (5), (5A) or (5B) below, a person guilty of an offence under subsection (2) or (3) 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.
(5) In the case of an offence under subsection (2) or (3) above in connection with a prohibition or restriction on importation having effect by virtue of section 3 of the Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.
(5A) In the case of—
(a) an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation 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 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 (4)(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 ” .
(5AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5B) In the case of an offence under subsection (2) or (3) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (4) 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 ”
(5C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) If any person—
(a) imports or causes to be imported any goods concealed in a container holding goods of a different description; or
(b) directly or indirectly imports, or causes to be imported, any chargeable goods found, whether before or after being released to a Customs procedure, not to correspond with any information provided under Part 1 of the Taxation (Cross-border Trade) Act 2018,
he shall 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.
(7) In any case where a person would, apart from this subsection, be guilty of—
(a) an offence under this section in connection with the importation of goods contrary to 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,
he shall not be guilty of the offence mentioned in paragragh (a) of this subsection.
51 Special provisions as to proof in Northern Ireland.
(1) If goods of any class or description chargeable with duty by reference to their importation from the Republic of Ireland are found in the possession or control of any person in Northern Ireland, any officer or any person having by law in Northern Ireland the powers of an officer may require that person to furnish proof that the goods have not been imported from the Republic of Ireland or that the duty chargeable by reference to their importation has been paid.
(2) If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not furnished to the satisfaction of the Commissioners, the goods shall, for the purposes of proceedings under the customs and excise Acts, be deemed to have been unlawfully imported from the Republic of Ireland without payment of duty, unless the contrary is proved.
52 Meaning for this Part of “dutiable or restricted goods”.
(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 an excise warehouse or goods which have been declared for a storage procedure;
(b) transit goods;
(c) any other goods chargeable with any duty which has not been paid or goods which have been declared for an authorised use procedure or temporary admission procedure;
(d) drawback goods or goods otherwise eligible for remission, repayment or refund of duty on their export;
(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.
(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.
(2) In this section “inward processing goods” means—
(a) goods declared for an inward processing procedure, or
(b) 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 ... agricultural levy was given on condition that goods incorporating or resulting from the use of them would be exported outside the European Union; 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 352 of the Treaty on the Functioning of the European Union are applicable to goods resulting from the processing of agricultural products.
(1) This section applies to any goods the export of which is required to be made in accordance with the applicable export provisions.
(2) If any person contravenes or fails to comply with any of the requirements—
(a) the person is guilty of an offence, and
(b) the goods are liable to forfeiture.
(3) A person guilty of an offence under subsection (2) in a case where the goods are dutiable or restricted goods is liable on summary conviction to a penalty of—
(a) £20,000, or
(b) three times the value of the goods,
whichever is the greater.
(4) A person guilty of an offence under subsection (2) in any other case is liable on summary conviction to a penalty of level 4 on the standard scale.
(5) If—
(a) in breach of the applicable export provisions, any dutiable or restricted goods fail to be exported from the United Kingdom by the time by which they were required to be exported, and
(b) notice of the failure is not immediately given to an officer of Revenue and Customs,
the goods are (in addition to being liable to forfeiture under subsection (2)) subject to the control of an officer of Revenue and Customs as mentioned in subsection (6) even if the procedure provided for by the applicable export provisions is discharged.
(6) An officer of Revenue and Customs may—
(a) require any person to provide such information and documents to the officer as may be specified by the officer, and
(b) require the goods to be moved to, and kept in, such place as may be specified by the officer.
(7) Any person who contravenes or fails to comply with a requirement imposed under subsection (6) is liable on summary conviction to a penalty of £20,000.
60 Additional restrictions as to certain export goods.
(1) No person shall export any dutiable or restricted goods falling within paragraphs (a) to (d) of section 52 above, or enter any such goods for exportation, in any ship of less than 40 tons register.
(1A) For the purposes of subsection (1), the reference to entering goods for exportation is to the doing of anything required to be done under provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the export of the goods.
(2) Subsection (1) above shall not apply to hovercraft, but dutiable or restricted goods shall only be exported in a hovercraft it it is of a class or description for the time being approved by the Commissioners and subject to such conditions and restrictions as they may impose.
(3) Any goods shipped or entered contrary to subsection (1) or (2) above shall be liable to forfeiture.
(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 level 3 on the standard scale, whichever is the greater.
(5)—(7)
(1) The Commissioners may by regulations make provision in relation to goods for use on a ship, aircraft or railway vehicle as stores.
(2) The provision that may be made by regulations under subsection (1) includes—
(a) provision permitting, in specified circumstances, goods to be shipped or carried as stores without payment of duty or on drawback;
(b) provision requiring authorisation to be obtained, in specified circumstances, for goods to be shipped or carried as stores as mentioned in paragraph (a) above;
(c) provision about obtaining such authorisation;
(d) provision enabling such authorisation to be withdrawn in specified circumstances;
(e) provision for the supply, shipping or carriage of goods as stores as mentioned in paragraph (a) above to be subject to specified conditions or restrictions;
(f) provision as to any procedure to be followed in supplying goods to be shipped or carried as stores as mentioned in paragraph (a) above.
(3) Regulations made by virtue of subsection (2)(a) may include—
(a) provision requiring duty to be paid on goods shipped or carried as stores without payment of duty or on drawback where those goods are—
(i) consumed on a journey of a specified description; or
(ii) consumed in specified circumstances in port;
(b) provision as to the persons by whom such duty is payable;
(c) provision about the way in which, and the time at which, such duty is to be paid; and
(d) provision for goods, in specified circumstances, to be treated as having been consumed on a journey or in port.
(4) The provision that may be made by regulations under this section includes—
(a) different provision for different cases; and
(b) incidental, supplemental, consequential or transitional provision or savings.
(5) In this section “specified” means—
(a) specified in regulations made under this section; or
(b) specified by the Commissioners under such regulations.
60B Failure to comply with regulations under section 60A
(1) This section applies if a person fails to comply with—
(a) any provision made by or under regulations under section 60A; or
(b) any condition or restriction imposed under such regulations.
(2) The person's failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).
(3) Any goods in respect of which the person fails to comply with the provision, condition or restriction are liable to forfeiture.
(4) Subsection (2) does not apply if, as a result of the failure, the person is liable to pay a penalty under Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) or Schedule 56 to that Act (penalty for failure to make payments on time).