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Customs and Excise Management Act 1979

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Changes over time for: Section 58E

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Version Superseded: 31/12/2020

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Point in time view as at 13/09/2018. This version of this provision has been superseded. Help about Status

Changes to legislation:

Customs and Excise Management Act 1979, Section 58E is up to date with all changes known to be in force on or before 16 November 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

58E Authentication of Community customs documents. U.K.

[F1(1)In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs documents unless—

(a)there is presented with the document—

(i)an entry relating to the goods in question and complying with section 53 above; or

(ii)a document relating to the goods and complying with section 58(3)(b) above; or

(iii)a document to be used instead of an entry or such a document as aforesaid by virtue of substituted requirements imposed under section 53(7) or 58(6) above; and

(b)the officer marks the Community customs document and the entry or other document referred to in paragraph (a) above with a registration number allocated by the Commissioners for that purpose.

(2)Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other documents marked under subsection (1)(b) above(“the marked export document”), unless—

(a)the goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; and

(b)the marked export document is delivered to the proper officer as required by or under the provisions mentioned in subsection (1)(a) above.

(3)The proper officer may, on an application made to him before the end of the period mentioned in subsection (2) above, permit the retention of the authenticated Community customs document and the marked export document.

(4)The proper officer may at any time require a person who has obtained an authenticated Community customs document in respect of any goods to surrender to him that document and the marked export document.

(5)If a person without reasonable excuse fails to comply with subsection (2) above he shall be liable on summary conviction to a penalty of [F2level 4 on the standard scale]; and if a person without reasonable excuse fals to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of [F2[F3level 5 on the standard scale]][F3£20,000].

(6)In this section “Community customs document” means a document which in accordance with any [F4EU] instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—

(a)is used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which the [F5European Union] has an agreement of association; and

(b)is required to be authenticated by the customs authorities of the member State from which they are exported.

[F6(7)In subsection (6) above “Community goods” means goods which satisfy the conditions laid down in Articles 28 and 29 of the Treaty on the Functioning of the European Union.]]

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