Words 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,
S. 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,
Words 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,
Words 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,
S. 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,
Words 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,
Words 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,
Words in s. 50(4) substituted (15.11.1996) by S.I. 1996/2686, art. 4(a)
Words in s. 50(4) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(a) (with s. 32(6))
S. 50(4)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(3)(a) (with reg. 5(1))
Words substituted by Finance Act 1988 (c. 33, SIF 40:1), s. 12(1)(a)(6)
Word in s. 50(4)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))
S. 50(5A) substituted (22.1.2004) by Criminal Justice Act 2003 (c. 44), ss. 293(2), 336(3), (4) (with s. 293(5)); S.I. 2004/81, art. 3(1)(2)(b)
Words in s. 50(5A)(a) inserted (14.7.2021) by Offensive Weapons Act 2019 (c. 17), s. 70(1), Sch. 2 para. 2(a) (with Sch. 2 para. 5); S.I. 2021/819, reg. 2(i)
Word in s. 50(5A)(a) inserted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(3)(b), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)
Words 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
Word in s. 50(5A)(b) inserted (N.I.) (20.9.2005) by The Firearms (Amendment) (Northern Ireland) Order 2005 (S.I. 2005/1966), arts. 1(2), 3(4)(a)
Words in s. 50(5A)(b) inserted (14.7.2021) by Offensive Weapons Act 2019 (c. 17), s. 70(1), Sch. 2 para. 2(b) (with Sch. 2 para. 6); S.I. 2021/819, reg. 2(i)
Word 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
S. 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)
Words in s. 50(5A) substituted (14.7.2014) by Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), ss. 111(2), 185(1) (with ss. 21, 33, 42, 58, 75, 93); S.I. 2014/949, art. 6(d)
Words in s. 50(5A) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(b) (with s. 32(6))
S. 50(5AA) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(c) (with s. 32(6))
S. 50(5B) inserted (15.11.1996) by S.I. 1996/2686, reg. 4(1)(b)
S. 50(5B)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(3)(b) (with reg. 5(1))
Word in s. 50(5B)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(3)(d) (with s. 32(6))
S. 50(5C) omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), s. 32(3)(e) (with s. 32(6))
S. 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,
Words 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
Words 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,
Words repealed by Finance Act 1983 (c. 28, SIF 40:1), s. 7(5), Sch. 10 Pt. I
S. 49 modified by S.I. 1986/260, regs. 5(e), 18
S. 49 modified (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 13 (with reg. 25)
S. 49(1) amended by S.I. 1990/2167, art. 4, Sch. para. 7
S. 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))
S. 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)).
S. 50 applied (31.3.2002) by S.I. 2002/528, reg. 5(4)
S. 50: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)
S. 50(2) amended by S.I. 1990/2167, art. 4, Sch. para. 8
S. 50(2)(3) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(3)
S. 50(4)(a) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(a)
S. 50(4)(b) modified (7.3.2008) by The Controlled Drugs (Drug Precursors)(Community External Trade) Regulations 2008 (S.I. 2008/296), regs. 1(1), 7(4)(b)
S. 50(4)(b) modified (20.2.2012) by The Forest Law Enforcement, Governance and Trade Regulations 2012 (S.I. 2012/178), regs. 1(2), 12
S. 50(4)(b) modified (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 14(5)
S. 50(4)(b) modified (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 18(5)
S. 50(4)(b) modified (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 17(5)
S. 50(4)(b) modified (7.1.2014) by The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182), arts. 1(1), 12(5)
S. 50(4)(b) modified (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 11(5)
S. 50(4)(b) modified (12.8.2016) by The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787), arts. 1, 9(5)
S. 50(4)(b) modified (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 23(2)
S. 50(4)(b) modified (31.12.2020) by The Somalia (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/642), regs. 1(2), 69(1)(2); S.I. 2020/1514, reg. 12(2)
S. 50(4)(b) modified (31.12.2020) by The Iraq (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/707), regs. 1(2), 56(1)(2); S.I. 2020/1514, reg. 14(2)
S. 50(4)(b) modified (31.12.2020) by The Russia (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/855), regs. 1(2), 86(1)(2); 2020 c. 1, Sch. 5 para. 1(1)
S. 50(4)(b) modified (31.12.2020) by The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/411), regs. 1(2), 116(1)(2); S.I. 2019/627, reg. 7(2) 2020 c. 1, Sch. 5 para. 1(1)
S. 50(4)(b) modified (31.12.2020) by The Syria (Sanctions) (EU Exit) Regulations 2019 (S.I. 2019/792), regs. 1(3), 85(1)(2); 2020 c. 1, Sch. 5 para. 1(1)
S. 50(4)(b) modified (31.12.2020) by The Libya (Sanctions) (EU Exit) Regulations 2020 (S.I. 2020/1665), regs. 1(3), 72(2)
S. 50(4)(b) modified (31.12.2020) by The Syria (United Nations Sanctions) (Cultural Property) (EU Exit) Regulations 2020 (S.I. 2020/1233), regs. 1(2), 25(2); S.I. 2020/1514, reg. 19
S. 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))
S. 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))
S. 51 amended (1.1.1993) by S.I. 1992/3152, reg. 11(a).
Where—
except as provided by or under the Customs and Excise
unshipped in any port,
unloaded from any aircraft in the United Kingdom,
removed from their place of importation or from any approved wharf, examination station or
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
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
any goods are imported concealed in a container holding goods of a different description; or
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.
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—
declared as intended for exportation in the same vehicle,
declared for a transit procedure or a storage procedure, or
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.
Subsection (2) below applies to goods of the following descriptions, that is to say—
goods chargeable with a duty which has not been paid; and
goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.
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—
unships or lands in any port or unloads from any aircraft in the United Kingdom or from
removes from their place of importation or from any approved wharf, examination station,
he shall be guilty of an offence under this subsection and may be detained.
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.
Subject to subsection
on summary conviction, to a penalty of
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
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
In the case of—
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)
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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–
on summary conviction, to a fine not exceeding
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If any person—
imports or causes to be imported any goods concealed in a container holding goods of a different description; or
he shall be liable on summary conviction to a penalty of three times the value of the goods or
In any case where a person would, apart from this subsection, be guilty of—
an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and
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.
If goods of any class or description chargeable with duty
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.