(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.
62 Information, documentation, etc. as to export goods.
(1) The Commissioners may give directions under this subsection imposing on persons specified in the directions requirements as to the giving of information with respect to, or the furnishing of documents in connection with, goods exported, or intended to be exported, in any such vehicle or container as is specified in the directions, or by such other means, or in accordance with any such commercial procedure, as is so specified.
(2) ...
This subsection shall not come into force until such day as the Commissioners may appoint by order made by statutory instrument.
(3) The Commissioners may relax any requirement imposed under subsection (1) ... above as they think fit in relation to any goods.
(4) Any person who contravenes or fails to comply with any direction given under subsection (1) ... above shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(1) Where a ships is to load any goods at a port for exportation ... or as stores for use on a voyage to an eventual destination outside the United Kingdom, the master of the ship shall, before any goods are taken on board that ship at that port, other than goods for exportation loaded in accordance with a stiffening order issued by the proper officer, deliver to the proper officer—
(a) an entry outwards of the ship in such form and manner and containing such particulars as the Commissioners may direct; and
(b) a certificate from the proper officer of the clearance inwards or coastwise of the ship of her last voyage with cargo; and
(c) if the ship has already loaded goods at some other port for exportation or as stores for use as aforesaid or has been cleared in ballast from some other port, the clearance outwards of the ship from that other port.
(2) If, on the arrival at any port of a ship carrying goods coastwise from one place in Great Britain to another such place, it is desired that the ship shall proceed with those goods or any of them to a place outside the United Kingdom, entry outwards shall be made of that ship (whether or not any other goods are to be loaded at that port) and of any of those goods which are duitable or restricted goods as if the goods were to be loaded for exportation at that port, but any such entry may, subject to such conditions as the Commissioners see fit to impose, be made without the goods being first discharged.
(3) A ship may, subject to subsection (4) below, be entered outwards from a port under this section notwithstanding that before departing for any place outside the United Kingdom the ship is to go to another port.
(4) A ship carrying cargo brought in that ship from some place outside Great Britain and intended to be discharged in Great Britain may only be entered outwards by virtue of subsection (3) above subject to such conditions as the Commissioners see fit to impose.
(5) If, when a ship is required by this section to be entered outwards from any port, any goods are taken on board that ship at that port, except in accordance with such a stiffening order as is mentioned in subsection (1) above, before the ship is so entered, the goods shall be liable to forfeiture and the master of the ship shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(6) Where goods are taken on board a ship as mentioned in subsection (5) above or made waterborne for that purpose with fraudulent intent, any person concerned therein with knowledge of that intent may be detained and 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.
(7) References in this section to a destination or place outside the United Kingdom or Great Britain ... do not include references to a destination or place in the Isle of Man and in subsections (2) and (4) above references to a place in Great Britain and to discharge in Great Britain include references to a place in the Isle of Man and to discharge in the Island.
(1) No vehicle other than a road vehicle is to depart from the United Kingdom until clearance for departure has been obtained from the proper officer.
(1A) The Commissioners may by regulations make provision disapplying the requirement to obtain clearance in specified circumstances.
(2) The Commissioners may give directions—
(a) as to the procedure for obtaining clearance under this section;
(b) as to the documents to be produced and the information to be furnished by any person applying for such clearance.
(3) Where clearance is sought under this section for any ship which is in ballast or has on board no goods other than stores, the baggage of passengers carried in that ship, chalk, slate, or empty returned containers upon which no freight or profit is earned, the proper officer in granting clearance thereof shall, on the application of the master, clear the ship as in ballast.
(4) Any officer may board any ship which is cleared outwards from a port at any time while the ship is in United Kingdom waters and require the production of the ship’s clearance, and if the master refuses to produce it or to answer such questions as the officer may put to him concerning the ship, cargo and intended voyage, he shall be liable on summary conviction to a penalty of level 1 on the standard scale.
(5) Every ship departing from a port shall, if so required for the purpose of disembarking an officer or of further examination, bring to at the boarding station, and if any ship fails to comply with any such requirement the master shall be liable on summary conviction to a penalty of level 2 on the standard scale.
(6) If any vehicle required to be cleared under this section departs from the United Kingdom without a valid clearance, the vehicle operator shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(7) If, where any vehicle is required under this section to obtain clearance to depart the United Kingdom, any goods are loaded, or are waterborne for loading, into that vehicle before application for clearance has been made, the goods shall be liable to forfeiture and, where the loading or making waterborne is done with fraudulent intent, any person concerned therein with knowledge of that intent shall be guilty of an offence under this subsection and may be detained.
(8) A person guilty of an offence under subsection (7) 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 2 years, or to both.
65 Power to refuse or cancel clearance of vehicle.
(1) For the purpose of the detention thereof in pursuance of any power or duty conferred or imposed by or under any enactment, or for the purpose of securing compliance with any provision of the Customs and Excise Acts 1979 or Part 1 of the Taxation (Cross-border Trade) Act 2018 or of any other enactment or of any instrument made thereunder, being a provision relating to the importation or exportation of goods—
(a) the proper officer may at any time refuse clearance of any vehicle required to obtain clearance to depart the United Kingdom,; and
(b) where clearance has been given in respect of a vehicle, any officer may at any time cancel the clearance before the vehicle has departed from the United Kingdom.
(2) Any cancellation may be made orally, electronically or otherwise in writing, and if made in writing (but not electronically) may be served on the vehicle operator—
(a) by delivering it to him personally; or
(b) by leaving it at his last known place of abode; or
(c) by leaving it on board the vehicle with the person appearing to be in charge or command thereof.
(3) Where a clearance is cancelled, it forthwith becomes void.
66 Power to make regulations as to exportation, etc.
(1) The Commissioners may make regulations—
(a) regulating with respect to vehicles the loading (including making waterborne for loading) of goods for exportation or as stores and the embarking of passengers for a destination outside the United Kingdom and the Isle of Man;
(b) prescribing the procedure to be followed and the documents to be produced and information to be furnished by any person conveying goods out of the United Kingdom by land;
(c) requiring delivery of a manifest containing such particulars as the Commissioners may direct of all cargo carried in an exporting ship and, if the Commissioners so direct, such other documents relating to the cargo as are specified in the direction;
(d) requiring delivery of a certificate of the fuel shipped in any ship departing from a port for a place outside the United Kingdom and the Isle of Man.
(2) If any person contravenes or fails to comply with any regulation made under this section, he shall be liable on summary conviction to a penalty of level 4 on the standard scale, or in the case of a contravention of or a failure to comply with a regulation made under subsection (1)(b) above a penalty of level 5 on the standard scale£20,000,and any goods in respect of which the offence was committed shall be liable to forfeiture.
(1) If any goods which have been loaded or retained on board any vehicle for exportation are not exported to and discharged at a place outside the United Kingdom but are unloaded in the United Kingdom, then, unless—
(a) the unloading was authorised by the proper officer; and
(b) except where that officer otherwise permits, any duty chargeable and unpaid on the goods is paid and any drawback or allowance paid in respect thereof is repaid,
the vehicle operator and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the vehicle without such authority, payment or repayment shall each be guilty of an offence under this section.
(2) The Commissioners may impose such conditions as they see fit with respect to any goods loaded or retained as mentioned in subsection (1) above which are permitted to be unloaded in the United Kingdom.
(3) If any person contravenes or fails to comply with, or is concerned in any contravention of or failure to comply with, any condition imposed under subsection (2) above he shall be guilty of an offence under this section.
(4) Where any goods loaded or retained as mentioned in subsection (1) above ... are—
(a) goods in an excise warehouse or goods which have been declared for a storage procedure;
(b) transit goods;
(c) other goods chargeable with a duty which has not been paid or goods which have been declared for an authorised use procedure or temporary admission procedure; or
(d) drawback goods,
then if any container in which the goods are held is without the authority of the proper officer opened, or any mark, letter or device on any such container or on any lot of the goods is without that authority cancelled, obliterated or altered, every person concerned in the opening, cancellation, obliteration or alteration shall be guilty of an offence under this section.
(5) Any goods in respect of which an offence under this section is committed shall be liable to forfeiture and any person guilty of an offence under this section shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater.
68 Offences in relation to exportation of prohibited or restricted goods.
(1) If any goods are—
(a) exported or shipped as stores; or
(b) brought to any place in the United Kingdom for the purpose of being exported or shipped as stores,
and the exportation or shipment is or would be contrary to any prohibition or restriction for the time being in force with respect to those goods under or by virtue of any enactment, the goods shall be liable to forfeiture and the exporter or intending exporter of the goods and any agent of his concerned in the exportation or shipment or intended exportation or shipment shall each be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater.
(2) Any person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade any such prohibition or restriction as is mentioned in subsection (1) above shall be guilty of an offence under this subsection and may be detained.
(3) Subject to subsection (4) or (4A) below, a person guilty of an offence under subsection (2) 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.
(4) In the case of an offence under subsection (2) above in connection with a prohibition or restriction on exportation having effect by virtue of section 3 of the 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 (2) ... above committed in Great Britain in connection with a prohibition or restriction on the 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 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) If by virtue of any such restriction as is mentioned in subsection (1) above any goods may be exported only when consigned to a particular place or person and any goods so consigned are delivered to some other place or person, the vehicle in which they were exported shall be liable to forfeiture unless it is proved to the satisfaction of the Commissioners that both the owner of the vehicle and the vehicle operator—
(a) took all reasonable steps to secure that the goods were delivered to the particular place to which or person to whom they were consigned; and
(b) did not connive at or, except under duress, consent to the delivery of the goods to that other place or person.
(6) In any case where a person would, apart from this subsection, be guilty of—
(a) an offence under subsection (1) or (2) above; and
(b) a corresponding offence under the enactment or instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,
he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.
(1) Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.
(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 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.
(3) Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.
(4) In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Secretary of State, the Scottish Ministers, the National Assembly for Wales or (in relation to Northern Ireland) the Department of Agriculture and Rural Development, as the case may be.
68B Special provisions as to proof in Northern Ireland.
(1) If goods of any class or description chargeable with agricultural levies on their exportation from the United Kingdom are found in the possession or control of any person within the prescribed area 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 either—
(a) that the goods are not intended for such exportation; or
(b) that the goods are intended for such exportation and any entry required to be made or security required to be given in connection with that exportation has been or will be made or given.
(2) If proof of any matter is required to be furnished in relation to any goods under subsection (1) above but is not so furnished, the goods shall be liable to forfeiture.
(3) In subsection (1) above “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972.
(1) In this Part “coasting ship” means any ship for the time being engaged in the trade of carrying goods coastwise—
(a) between places in the United Kingdom, or
(b) between a place in the United Kingdom and a place in the Isle of Man.
(2) The Commissioners may from time to time give directions as to what trade by water—
(a) between places in the United Kingdom, or
(b) between a place in the United Kingdom and a place in the Isle of Man,
is, or is not, to be deemed to be carrying goods coastwise.
(1) Subject to the provisions of this section and save as permitted by the Commissioners, before any coasting ship departs from any port the master thereof shall deliver to the proper officer an account in such form and manner and containing such particulars as the Commissioners may direct; and that account when signed by the proper officer shall be the transire, that is to say, the clearance of the ship from that port and the pass for any goods to which the account relates.
(2) The Commissioners may, subject to such conditions as they see fit to impose, grant a general transire in respect of any coasting ship and any goods carried therein.
(3) Any such general transire may be revoked by the proper officer by notice in writing delivered to the master or the owner of the ship or to any member of the crew on board the ship.
(4) If a coasting ship departs from any port without a correct account having been delivered, except as permitted by the Commissioners or under and in compliance with any conditions imposed on the grant of a general transire, the master shall be liable on summary conviction to a penalty of level 2 on the standard scale.
72 Additional powers of officers in relation to coasting ships.
(1) The proper officer may examine any goods carried or to be carried in a coasting ship—
(a) at any time while they are on board the ship; or
(b) at any place in the United Kingdom to which the goods have been brought for shipment in, or at which they have been unloaded from, the ship.
(2) For the purpose of examining any goods in pursuance of subsection (1) above, the proper officer may require any container to be opened or unpacked; and any such opening or unpacking and any repacking shall be done by or at the expense of the proprietor of the goods.
(3) The proper officer—
(a) may board and search a coasting ship at any time during its voyage;
(b) may at any time require any document which should properly be on board a coasting ship to be produced or brought to him for examination;
and if the master of the ship fails to produce or bring any such document to the proper officer when required, he shall be liable on summary conviction to a penalty of level 2 on the standard scale.
73 Power to make regulations as to carriage of goods coastwise, etc.
(1) The Commissioners may make regulations as to the carriage of goods coastwise—
(a) regulating the loading and unloading and the making waterborne for loading of the goods;
(b) requiring the keeping and production by the master of a coasting ship of such record of the cargo carried in that ship as may be prescribed by the regulations.
(2) If any person contravenes or fails to comply with any regulation made under this section, 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.
74 Offences in connection with carriage of goods coastwise.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Any goods which are shipped and carried coastwise, or which, having been carried coastwise, are unloaded in any place in the United Kingdom, otherwise than in accordance with the provisions of section 71 above or of any regulations made under section 73 above, or which are brought to any place for the purpose of being so shipped and carried coastwise, shall be liable to forfeiture.
(3) If any goods—
(a) are carried coastwise or shipped as stores in a coasting ship contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or
(b) are brought to any place in the United Kingdom for the purpose of being so carried or shipped,
then those goods shall be liable to forfeiture and the shipper or intending shipper of the goods shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(4) In any case where a person would, apart from this subsection, be guilty of—
(a) an offence under subsection (3) above; and
(b) a corresponding offence under the enactment or other instrument imposing the prohibition or restriction in question, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,
he shall not be guilty of the offence mentioned in paragraph (a) of this subsection.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) No goods which are explosives within the meaning of the Manufacture and Storage of Explosives Regulations 2005 the Explosives Regulations 2014 shall be loaded into any ship or aircraft for exportation, exported by land or shipped for carriage coastwise as cargo, until due entry has been made of the goods in such form and manner and containing such particulars as the Commissioners may direct.
(2) Without prejudice to sections 53 and 60 above, any goods required to be entered under this section which are loaded, exported or shipped as mentioned in subsection (1) above without being entered under this section shall be liable to forfeiture, and the exporter or, as the case may be, shipper shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(1) Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of Council Directive 91/477/EEC (control of acquisition and possession of such goods) shall keep such records as the Commissioners may require for the purposes of that Directive.
(2) Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.
77 Information in relation to goods imported or exported.
(1) An officer may require any person—
(a) concerned with the shipment for carriage coastwise of goods of which for that purpose a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018; or
(b) concerned in the carriage, unloading, landing or loading of goods which are being or have been imported or exported,
to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document whatsoever relating to the goods.
(2) If any person without reasonable cause fails to comply with a requirement imposed on him under subsection (1) above he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(3) Where any prohibition or restriction to which this subsection applies, that is to say, any prohibition or restriction under or by virtue of any enactment with respect to—
(a) the exportation of goods to any particular destination; or
(b) the exportation of goods of any particular class or description to any particular destination,
is for the time being in force, then, if any person about to ship for exportation or to export any goods or, as the case may be, any goods of that class or description, in the course of making a declaration in respect of the goods before shipment or exportation makes a statement as to the ultimate destination thereof, and the Commissioners have reason to suspect that the statement is untrue in any material particular, the goods may be detained until the Commissioners are satisfied as to the truth of the statement, and if they are not so satisfied the goods shall be liable to forfeiture.
(4) Any person concerned in the exportation of any goods which are subject to any prohibition or restriction to which subsection (3) above applies shall, if so required by the Commissioners, satisfy the Commissioners that those goods have not reached any destination other than that mentioned in the declaration made in respect of the goods.
(5) If any person required under subsection (4) above to satisfy the Commissioners as mentioned in that subsection fails to do so, then, unless he proves—
(a) that he did not consent to or connive at the goods reaching any destination other than that mentioned in the declaration made in respect of the goods; and
(b) that he took all reasonable steps to secure that the ultimate destination of the goods was not other than that so mentioned,
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.
(1) Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act shall—
(a) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and
(b) if so required by an officer, produce or cause to be produced for inspection by the officer—
(i) at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and
(ii) at such time as the officer may reasonably require,
any documents relating to the goods or to the importation or exportation.
(2) Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.
(3) An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.
(4) If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking the lien.
(5) Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.
(6) Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.
(7) If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(1) Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of the Directive mentioned in section 75B(1) above shall—
(a) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to such goods or to the importation or exportation as the Commissioners may specify for the purposes of that Directive; and
(b) if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—
(i) at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and
(ii) at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.
(2) Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.
78 Customs and excise control of persons entering or leaving the United Kingdom.
(1) Any person entering the United Kingdom shall, at such place and in such manner as the Commissioners may direct, declare any thing contained in his baggage or carried with him which—
(a) he has obtained outside the United Kingdom; or
(b) being dutiable goods or taxable goods, he has obtained in the United Kingdom without payment of duty or tax,
and in respect of which he is not entitled to exemption from duty and tax by virtue of provision made by regulations under section 19 of the Taxation (Cross-border Trade) Act 2018 relating to any relief conferred on persons entering the United Kingdom or any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs).
In this subsection “taxable goods” means goods on the importation of which value added tax is chargeable or goods obtained in the United Kingdom before 1st April 1973 which are chargeable goods within the meaning of the Purchase Tax Act 1963; and “tax” means value added tax or purchase tax.
(1A) Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.
(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Any person entering or leaving the United Kingdom shall answer such questions as the proper officer may put to him with respect to his baggage and any thing contained therein or carried with him, and shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Commissioners may direct.
(2A) Subject to subsection (1A) above, where the journey of a person arriving by air in the United Kingdom is continued or resumed by air to a destination in the United Kingdom which is not the place where he is regarded for the purposes of this section as entering the United Kingdom, subsections (1) and (2) above shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the United Kingdom.
(3) Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable on summary conviction to a penalty of three times the value of the thing not declared or of the baggage or thing not produced, as the case may be, or level 3 on the standard scale, whichever is the greater.
(4) Any thing chargeable with any duty or tax which is found concealed, or is not declared, and any thing which is being taken into or out of the United Kingdom contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, shall be liable to forfeiture.
79 Power to require evidence in support of information.
(1) The Commissioners may, if they consider it necessary, require evidence to be produced to their satisfaction in support of any information required by or under Parts III to VII of this Act to be provided in respect of goods imported or exported.
(2) Without prejudice to subsection (1) above, where any question as to the duties chargeable on any imported goods, or the operation of any prohibition or restriction on importation, depends on any question as to the place from which the goods were consigned, or any question where they or other goods are to be treated as grown, manufactured or produced, or any question as to payments made or relief from duty allowed in any country or territory, then—
(a) the Commissioners may require the importer of the goods to furnish to them, in such form as they may prescribe, proof of—
(i) any statement made to them as to any fact necessary to determine that question, or
(ii) the accuracy of any certificate or other document furnished in connection with the importation of the goods and relating to the matter in issue,
and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement or to that certificate or document; and
(b) if in any proceedings relating to the goods or to the duty chargeable thereon the accuracy of any such certificate or document comes in question, it shall be for the person relying on it to furnish proof of its accuracy.
80 Power to require information or production of documents where origin of goods exported is evidenced ....
(1) Where on the exportation of any goods from the United Kingdom there has been furnished for the purpose of any requirement by or under any enactment any certificate or other evidence as to the origin of those goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate or evidence, the Commissioners or an officer may require the exporter, or any other person appearing to the Commissioners or officer to have been concerned in any way with the goods, or with any goods from which, directly or indirectly, they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—
(a) to furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; or
(b) to produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading, books or documents as may be so specified.
(2) Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of level 3 on the standard scale.
(1) In this section “small ships” means—
(a) ships not exceeding 100 tons register; and
(b) hovercraft, of whatever size.
(2) The Commissioners may make general regulations with respect to small ships and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used.
(3) Different provision may be made by regulations under this section for different classes or descriptions of small ships.
(4) The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.
(5) Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.
(6) Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board, shall be liable to forfeiture.
(7) Every boat belonging to a British ship and every other vessel not exceeding 100 tons register, not being a fishing vessel registered under Part II of the Merchant Shipping Act 1995 and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.
82 Power to haul up revenue vessels, patrol coasts, etc.
(1) The person in command or charge of any vessel in the service of Her Majesty which is engaged in the prevention of smuggling—
(a) may haul up and leave that vessel on any part of the coast or of the shore or bank of any river or creek; and
(b) may moor that vessel at any place below high water mark on any part of the coast or of any such shore or bank.
(2) Any officer and any person acting in aid of an officer or otherwise duly engaged in the prevention of smuggling may for that purpose patrol upon and pass freely along and over any part of the coast or of the shore or bank of any river or creek, over any railway or railway customs area or aerodrome or land adjoining any aerodrome, and over any land in Northern Ireland within the prescribed area.
(3) Nothing in this section shall authorise the use of or entry into any garden or pleasure ground.
(1) Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identify any goods for any of the purposes of those Acts and—
(a) at any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom or between a port in the United Kingdom and a port in the Isle of Man, the seal, lock or mark is wilfully and prematurely removed or tampered with by any person; or
(b) at any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person,
that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale.
(2) For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.
(3) Where, in pursuance of any Community requirement or practice which relates to the movement of goods between countries or of any international agreement to which the United Kingdom is a party and which so relates,—
(a) a seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes; and
(b) at any time while the goods are in the United Kingdom, the seal, lock or mark is wilfully and premately removed or tampered with by any person,
that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale.
85 Penalty for interfering with revenue vessels, etc.
(1) Any person who save for just and sufficient cause interferes in any way with any ... vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of any functions of the Commissioners under Parts III to VII of this Act shall be liable on summary conviction to a penalty of level 1 on the standard scale.
(2) Any person who fires upon any vehicle in the service of Her Majesty while that vessel, aircraft or vehicle is engaged in the prevention of smuggling shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years.
87 Penalty for offering goods for sale as smuggled goods.
If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale 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, and may be detained.
88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
Where—
(a) a ship is or has been in United Kingdom waters; or
(b) an aircraft is or has been at any place, whether on land or on water, in the United Kingdom; or
(c) any other vehicle is or has been within the limits of any port, railway customs area or aerodrome or, while in Northern Ireland, within the prescribed area,
while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft or other vehicle shall be liable to forfeiture.
(1) If any part of the cargo of a ship is thrown overboard or is staved or destroyed to prevent seizure—
(a) while the ship is in United Kingdom waters; or
(b) where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, at any time during the chase,
the ship shall be liable to forfeiture.
(2) For the purposes of this section a ship shall be deemed to have been properly summoned to bring to—
(a) if the vessel making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign; and
(b) in the case of a ship which is not a British ship, if at the time when the summons was made the ship was in United Kingdom waters.
90 Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo.
Where a ship has been within the limits of any port in the United Kingdom or the Isle of Man, a railway vehicle has been within the limits of a railway customs area or an aircraft has been in the United Kingdom or the Isle of Man, with a cargo on board and a substantial part of that cargo is afterwards found in the United Kingdom to be missing, then, if the vehicle operator fails to account therefor to the satisfaction of the Commissioners, the ship, railway vehicle or aircraft shall be liable to forfeiture.
(1) If, save for just and sufficient cause, any ship which is liable to forfeiture or examination under or by virtue of any provision of the Customs and Excise Acts 1979 does not bring to when required to do so, the master of the ship shall be liable on summary conviction to a penalty of level 2 on the standard scale.
(2) Where any ship liable to forfeiture or examination as aforesaid has failed to bring to when required to do so and chase has been given thereto by any vessel in the service of Her Majesty and, after the commander of that vessel has hoisted the proper ensign and caused a gun to be fired as a signal, the ship still fails to bring to, the ship may be fired upon.
(1) The Commissioners may approve, for such periods and subject to such conditions as they think fit, places of security for the deposit, keeping and securing—
(a) of imported goods chargeable as such with excise duty (whether or not also chargeable with customs duty) without payment of the excise duty;
(b) of goods for exportation or for use as stores, being goods not eligible for home use;
(c) of goods manufactured or produced in the United Kingdom or the Isle of Man and permitted by or under the customs and excise Acts to be warehoused without payment of any duty of excise chargeable thereon;
(d) of goods imported into or manufactured or produced in the United Kingdom or the Isle of Man and permitted by or under the customs and excise Acts to be warehoused on drawback,
subject to and in accordance with warehousing regulations; and any place of security so approved is referred to in this Act as an “excise warehouse”.
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(5) The Commissioners may from time to time give directions—
(a) as to the goods which may or may not be deposited in any particular warehouse or class of warehouse;
(b) as to the part of any warehouse in which any class or description of goods may be kept or secured.
(6) If, after the approval of a warehouse as an excise warehouse, the occupier thereof makes without the previous consent of the Commissioners any alteration therein or addition thereto, the making of the alteration or addition shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..
(7) The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of any warehouse under this section.
(8) Where any person contravenes or fails to comply with any condition imposed or direction given by the Commissioners under this section, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).