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Customs and Excise Management Act 1979

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Changes over time for: Cross Heading: Forfeiture, offences, etc. in connection with importation

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Point in time view as at 22/02/2024.

Changes to legislation:

Customs and Excise Management Act 1979, Cross Heading: Forfeiture, offences, etc. in connection with importation is up to date with all changes known to be in force on or before 14 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Forfeiture, offences, etc. in connection with importationU.K.

49 Forfeiture of goods improperly imported. U.K.

(1)Where—

(a)except as provided by or under the Customs and Excise [F1Acts 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)[F2unloaded 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 [F3temporary 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 [F4any other vehicle]; or

(d)any goods are imported concealed in a container holding goods of a different description; or

(e)[F5any 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—

[F6(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.

Textual Amendments

F1Words in s. 49(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(i) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F2S. 49(1)(a)(iii) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(ii) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F3Words in s. 49(1)(a)(iv) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(a)(iii) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F4Words in s. 49(1)(c) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F5S. 49(1)(e) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(2)(c) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F6S. 49(2)(a)-(c) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 43(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Modifications etc. (not altering text)

C1S. 49 modified by S.I. 1986/260, regs. 5(e), 18

C3S. 49(1) amended by S.I. 1990/2167, art. 4, Sch. para. 7

C4S. 49(1)(a) modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C5S. 49(1)(a) amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

S. 49(1)(a) amended (1.11.1996) by S.I. 1992/3152, reg. 11(a) (as amended (1.11.1996) by S.I. 1996/2537, reg. 15(b)).

50 Penalty for improper importation of goods.U.K.

(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 [F7any 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, [F8temporary 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 [F9(5), (5A) [F10or (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 [F11the prescribed sum][F11£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 [F12[F1314] 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 M1Misuse of Drugs Act 1971, subsection (4) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

[F14(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)[F15, (ag), (ba)] or (c) or (1A)(a) of the Firearms Act 1968, [F16or]

(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 [F17Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)] [F17Article 45(1)(a), [F18, (aa)] (b), (c), (d), (e)[F19, (ea), (fa)] or (g) or (2)(a)] of the Firearms (Northern Ireland) Order [F202004], F21...

F21(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection (4)(b) above shall have effect [F22as if for the words “imprisonment for a term not exceeding [F2314] years” there were substituted the words “ imprisonment for life ”] .]

F24(5AA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25(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 [F26the statutory maximum][F26£20,000] or to imprisonment for a term not exceeding three months, or to both; and

(b)in paragraph (b) for the words “[F2714] years” there were substituted the words “ 2 years ”]

F28(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)[F29directly 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 [F30level 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.

Textual Amendments

F7Words in s. 50(2)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F8Words in s. 50(2)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F9Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)

F10Words in s. 50(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(a) (with s. 32(6))

F13Word in s. 50(4)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

F17Words in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

F20Word in s. 50(5A)(b) substituted (N.I.) (1.2.2005) by The Firearms (Northern Ireland) Order 2004 (S.I. 2004/702), art. 1(3), Sch. 7 para. 3 (with art. 81); S.R. 2005/4, art. 3 (with arts. 4-7)

F21S. 50(5A)(c) and word omitted (14.7.2014) by virtue of Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(c), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)

F23Words in s. 50(5A) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(b) (with s. 32(6))

F24S. 50(5AA) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(c) (with s. 32(6))

F25S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)

F27Word in s. 50(5B)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(d) (with s. 32(6))

F28S. 50(5C) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(e) (with s. 32(6))

F29S. 50(6)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 44(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F30Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c.48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Modifications etc. (not altering text)

C6S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)

C8S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8

Marginal Citations

51 Special provisions as to proof in Northern Ireland. U.K.

(1)If goods of any class or description chargeable with duty [F31by reference to their importation] from the Republic of Ireland are found in the possession or control of any person F32in 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 [F31by 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.

Textual Amendments

F31Words in s. 51(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 45 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Modifications etc. (not altering text)

C27S. 51 amended by S.I. 1985/1032, reg. 11(a) (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C28S. 51 modified by S.I. 1983/947, regs. 12, 13 (which S.I. is revoked 1.1.1993 by S.I. 1992/3152, reg. 1(2))

C29S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).

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