Inward entry and clearance
35Report inwards
(1)Report shall be made in such form and manner and containing such particulars as the Commissioners may direct of every ship and aircraft to which this section applies, of every vehicle entering Northern Ireland by land, and of all goods otherwise conveyed into Northern Ireland by land.
(2)This section applies to every ship arriving at a port—
(a)from any place outside the United Kingdom ; or
(b)carrying any goods brought in that ship from some placeoutside the United Kingdom and not yet cleared on importation.
(3)This section applies to every aircraft arriving 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 and not already cleared at a customs and excise airport ; or
(ii)bound for a destination outside the United Kingdom.
(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 £100; 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 ship, aircraft or 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 £100.
(7)If at any time after a ship or aircraft carrying goods brought therein from any place outside the United Kingdom arrives within 12 nautical miles of the coast of the United Kingdom, or after a vehicle crosses the boundary into Northern Ireland, 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 master of the ship or commander of the aircraft or the person in charge of the vehicle shall be liable on summary conviction to a penalty of £100.
(8)For the purposes of subsection (7) above, the guard of a railway train shall be deemed to be the person in charge of any vehicle forming part of that train.
36Provisions as to Her Majesty's ships, etc.
(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 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 £100.
(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 £100.
(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.
37Entry of goods on importation
(1)The importer of any goods, other than goods which are exempt from the requirements of this section, shall deliver to the proper officer an entry thereof in such form and manner and containing such particulars as the Commissioners may direct.
(2)The following goods are exempt from the requirements of this section—
(a)whales and fresh fish (including shell-fish) of British taking brought by British ships ;
(b)passengers' baggage; and
(c)Community transit goods.
(3)Subject to subsections (4) and (5) below, goods may be entered under this section—
(a)for home use, if so eligible ; or
(b)for warehousing ; or
(c)for transit or transhipment; or
(d)for inward processing ; or
(e)in such cases as the Commissioners may permit, for temporary retention with a view to subsequent re-exportation.
(4)All goods imported by means of a pipe-line and chargeable with duty shall be entered for warehousing.
(5)The Commissioners may—
(a)refuse to accept an entry of any goods if they are not satisfied that those goods were imported before the time of the delivery of the entry ;
(b)subject to subsection (4) above, direct that goods of any class or description specified in the direction shall not be permitted to be entered for warehousing.
(6)If, in the case of any goods which are not dutiable goods, any such entry as aforesaid is inaccurate in any particular, the importer shall, within 14 clear days of the delivery of the entry or such longer period as the Commissioners may in any case allow, deliver to the proper officer a full and accurate account of the goods.
(7)If an account of the goods is delivered in accordance with subsection (6) above and the Commissioners are satisfied that the inaccuracy was inadvertent and immaterial except for statistical purposes, then notwithstanding anything in the Customs and Excise Acts 1979 or in any instrument made thereunder the goods shall not be liable to forfeiture, or the importer to any penalty, by reason only of the inaccuracy of the entry.
38Entry by bill of sight
(1)Without prejudice to section 37 above, where on the importation of any goods the importer is unable for want of full information to make immediately perfect entry thereof, he may subject to subsection (2) below, on making a signed declaration to that effect before the proper officer, deliver to that officer an entry of the goods by bill of sight in such form and manner and containing such particulars as the Commissioners may direct.
(2)Notwithstanding subsection (1) above, the Commissioners may refuse to accept an entry by bill of sight of any goods if they are not satisfied that those goods were imported before the delivery of the entry.
(3)An entry of any goods by bill of sight under subsection (1) above when signed by the proper officer shall be the warrant for the examination of the goods by the importer in the presence of the proper officer with a view to making perfect entry thereof.
(4)If within such period from the date of the entry of any goods by bill of sight as the Commissioners may allow, no entry purporting to be a perfect entry has been made of those goods, the proper officer may cause the goods to be deposited in a' Queen's warehouse; and, without prejudice to section 99(3) below, if any goods so deposited are not cleared within one month from the date of deposit the Commissioners may sell them.
39Entry of surplus stores
(1)With the permission of the proper officer, surplus stores of any ship or aircraft—
(a)if intended for private use and in quantities which do not appear to him to be excessive, may be entered and otherwise treated as if they were goods imported in the ship or aircraft; or
(b)in any other case may, subject to subsection (2) below, be entered for warehousing notwithstanding that they could not lawfully be imported as merchandise.
(2)Goods entered for warehousing by virtue of subsection (2)(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.
40Removal of uncleared goods to Queen's warehouse
(1)Where in the case of any imported goods—
(a)entry has not been made thereof by the expiration of the relevant period; or
(b)at the expiration of 21 clear days from the relevant date, entry having been made of the goods, they have not been unloaded from the importing ship or aircraft or, in the case of goods which have been unloaded or which have been imported by land, have not been produced for examination and clearance; or
(c)being goods imported by sea and not being in large quantity, 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,
the proper officer may cause the goods to be deposited in a Queen's warehouse.
(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 entry.
(3)Without prejudice to section 99(3) below, if any goods deposited in a Queen's warehouse by the proper officer under this section are not cleared by the importer thereof—
(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 them.
(4)In this section—
(a)" the relevant period " means a period of, in the case of goods imported by air, 7 or, in any other case, 14 clear days from the relevant date; and
(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 ship or aircraft by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that ship or aircraft, " the relevant date " in this section means the date of the removal of the restriction.
41Failure to comply with provisions as to entry
Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, any person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of £50, and the goods in question shall be liable to forfeiture.
42Power 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 customs and excise airport, or a person conveying goods into Northern Ireland 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 £100 and any goods in respect of which the offence was committed shall be liable to forfeiture.