Merchant Shipping Act 1974
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Change 1
SCHEDULE 4
Customs powers 1 (1) An order made under the principal section with the consent of the Commissioners of Customs and Excise may provide for the enforcement and execution of any order or direction under the principal section by officers of customs and excise. (2) Officers of customs and excise acting under any provision made under sub-paragraph (1) above shall have power to enter any premises or vessel. (3) Section 65 of the Customs and Excise Management Act 1979 (power to refuse or cancel clearance of ship or aircraft) shall apply as if the principal section and this Schedule were contained in that Act. Orders imposing charges, taxes or duties 2 (1) An order under subsection (3)(d) or (e) of the principal section— (a) may apply to ships of any description specified in the order, and may apply in particular to ships registered in a specified country, or to ships carrying goods or cargoes of a specified description, or providing any other specified shipping services (within the meaning of the principal section), and (b) may contain such provisions as appear to the Secretary of State expedient to enable the Commissioners of Customs and Excise to collect any charge, tax or duty imposed by the order, and (c) may apply, subject to any modifications or exceptions specified in the order, any of the enactments for the time being in force relating to duties (whether of customs or excise) chargeable on goods imported into the United Kingdom. (2) Any charge, tax or duty so imposed may be a fixed amount, or an amount depending on the tonnage of the ship. (3) Any such charge, tax or duty shall be payable to the Secretary of State. (4) An order shall not be made by the Secretary of State under subsection (3)(d) or (e) of the principal section except with the consent of the Treasury. (5) Nothing in this paragraph prejudices subsection (6) of that section. Criminal proceedings 3 A person shall not be guilty of an offence against any provision contained in or having effect under the principal section or this Schedule by reason only of something done by that person wholly outside the area of the United Kingdom unless that person is a British subject or a company incorporated under the law of any part of the United Kingdom. Interpretation 4 In the principal section “port” includes an off-shore terminal, and references to entering or leaving a port shall include references to using or ceasing to use an off-shore terminal.
SCHEDULE 4
Customs powers 1 (1) An order made under the principal section with the consent of the Commissioners of Customs and Excise may provide for the enforcement and execution of any order or direction under the principal section by officers of customs and excise. (2) Officers of customs and excise acting under any provision made under sub-paragraph (1) above shall have power to enter any premises or vessel. (3) Section 65 of the Customs and Excise Management Act 1979 (power to refuse or cancel clearance of ship or aircraft) shall apply as if the principal section and this Schedule were contained in that Act. Orders imposing charges, taxes or duties 2 (1) An order under subsection (3)(d) or (e) of the principal section— (a) may apply to ships of any description specified in the order, and may apply in particular to ships registered in a specified country, or to ships carrying goods or cargoes of a specified description, or providing any other specified shipping services (within the meaning of the principal section), and (b) may contain such provisions as appear to the Secretary of State expedient to enable the Commissioners of Customs and Excise to collect any charge, tax or duty imposed by the order, and (c) may apply, subject to any modifications or exceptions specified in the order, any of the enactments for the time being in force relating to duties (whether of customs or excise) chargeable on goods imported into the United Kingdom. (2) Any charge, tax or duty so imposed may be a fixed amount, or an amount depending on the tonnage of the ship. (3) Any such charge, tax or duty shall be payable to the Secretary of State. (4) An order shall not be made by the Secretary of State under subsection (3)(d) or (e) of the principal section except with the consent of the Treasury. (5) Nothing in this paragraph prejudices subsection (6) of that section. Criminal proceedings 3 A person shall not be guilty of an offence against any provision contained in or having effect under the principal section or this Schedule by reason only of something done by that person wholly outside the area of the United Kingdom unless that person is a British subject or a company incorporated under the law of any part of the United Kingdom. Interpretation 4 In the principal section “port” includes an off-shore terminal, and references to entering or leaving a port shall include references to using or ceasing to use an off-shore terminal.
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