Part IV Control of Importation
F19Control of entry of goods
35 Report inwards.
C11
2
This section applies to every ship arriving F17, or expected to arrive, at a port—
a
from any place outside the United Kingdom; or
b
carrying any goods brought in that ship from some place outside the United Kingdom F25which have not yet been declared for a Customs procedure.
3
This section applies to every aircraft arriving F17, or expected to arrive, 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 F26without yet having made a Customs declaration; or
ii
bound for a destination outside the United Kingdom.
F403A
This section applies to every vehicle (other than a ship or aircraft) arriving, or expected to arrive, at any place in the United Kingdom—
a
from any place outside the United Kingdom; or
b
carrying any goods brought in the vehicle from a place outside the United Kingdom which have not yet been declared for a Customs procedure.
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 F2level 3 on the standard scale; 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 F27vehicle, to the goods carried therein, to the crew and to the voyage, F28flight, 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 F3level 3 on the standard scale.
C27
If at any time after a F29vehicle carrying goods brought therein from any place outside the United Kingdom arrives F30in the United Kingdom, orF4in or over United Kingdom waters, F5. . . 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,
F78
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F89
References in this section F32and in section 35A to a place, area or destination outside the United Kingdom do not include referenes to a place, area or destination in the Isle of Man and in subsection (3)(b)(i) above the reference to a destination in the United Kingdom includes a reference to a destination in the Isle of Man.
35AF20Obligation to confirm making of Customs declaration: particular vehicle operators
1
The Commissioners may by regulations make provision requiring, in cases specified in the regulations, a vehicle operator to confirm that, in respect of all goods in the vehicle which are to be imported into the United Kingdom—
a
a Customs declaration has been made in respect of them, or
b
the vehicle operator reasonably believes that a Customs declaration has been made in respect of them.
2
The regulations may require the confirmation to be given in accordance with provision made by the regulations.
3
A vehicle operator who does not provide a confirmation in accordance with the regulations is liable on summary conviction to a penalty of level 3 on the standard scale.
36 Provisions 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 F9and the Isle of Man 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 F10level 3 on the standard scale.
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 F11level 3 on the standard scale.
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.
F1237. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4237A Initial and supplementary entries.
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F4337B Postponed entry.
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F4437C Provisions supplementary to ss. 37A and 37B.
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F1338. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1438A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4538B Correction and cancellation of entry.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39F41Entry of surplus stores.
F41A1
This section applies only for excise duty purposes.
F181
Surplus stores of any F50ship, aircraft or railway vehicle—
a
may remain on board the F50ship, aircraft or railway vehicle without payment of duty; or
b
may be entered for warehousing, notwithstanding that they could not lawfully be imported as merchandise.
This is subject to subsection (2) below.
2
Goods entered for warehousing by virtue of subsection (1)(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.
40C3 Removal of F48chargeable goods to Queen’s warehouse.
1
F33The proper officer may remove chargeable goods to a Queen’s warehouse in any of the following cases—
a
where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;
b
where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;
c
where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;
d
where a document which is required to accompany a Customs declaration is not made available to Her Majesty’s Revenue and Customs within the relevant number of days from the day on which it was required to be made available;
e
where the 90 day period referred to in paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 has ended and the goods have not been released to a Customs procedure within the relevant number of days from the day on which that period ended;
f
where the goods have been released to a Customs procedure but have not been removed from a temporary storage facility within the relevant number of days from the day on which the goods were released to the procedure;
g
where an officer of Revenue and Customs requires goods to be made available for examination and the goods are not made available within 21 days of the requirement being imposed; or
h
where goods have been imported by sea and do not constitute a significant proportion of the ship’s cargo, 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.
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 F34compliance with the customs formalities in respect of the goods.
C53
Without prejudice to section 99(3) below, if F21the relevant customs formalities are not complied with in respect of any goods deposited in a Queen’s warehouse by the proper officer under this section F22...—
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 F23the goods.
4
In this section—
a
F35“the relevant number of days” means—
i
where the goods have been imported by air, 7 clear days, and
ii
in any other case, 14 clear days;
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
F36Where any restriction is placed upon the unloading of goods from any vehicle by virtue of any enactment relating to the prevention of epidemic and infectious diseases, then, in relation to that vehicle—
a
“the relevant date” means the date of the removal of the restriction; and
b
the relevant number of days referred to in any paragraph of subsection (1) other than paragraph (d) is counted from the day on which the restriction is removed rather than the day referred to within the paragraph concerned.
41 Failure to comply with F49customs formalities.
Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 F46—
a
any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or
b
any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,
42 Power to regulate unloading, removal, etc. of imported goods.
1
The Commissioners may make regulations—
C4a
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 F16level 3 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.
F393
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S. 35 cross-heading 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. 26 (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)