Words in s. 75(1) substituted (26.4.2005) by The Manufacture and Storage of Explosives Regulations 2005 (S.I. 2005/1082), reg. 1(1), Sch. 5 para. 16 (with reg. 3)

Words in s. 75(1) substituted (E.W.S.) (1.10.2014) by The Explosives Regulations 2014 (S.I. 2014/1638), reg. 1(1), Sch. 13 para. 4

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

S. 75A omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 74

Words in s. 75A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 7.

S. 75A(6)(a) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2 (with ss. 1(3), 6(4)(5), 14); S.I. 1996/3217, art. 2

S. 75A(6)(b) repealed (14.4.2000) by 1999 c. 23, s. 67, Sch. 6 (with Sch. 7 para. 5(2)); S.I. 2000/1034, art. 2(c), Sch.

Words in s. 75(6)(d) substituted (6.9.1999) by S.I. 1997/2983 (N.I. 21), art. 13(1), Sch. 1 para. 3; S.R. 1999/339, art. 2

Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).

OJ No. L256, 13.9.91, p. 51.

Ss. 75B, 75C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(8).

S. 75C omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 75

Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(a).

Words in s. 75C(1) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(6)(b).

S. 76 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139, Sch. 19 Pt. II

Words repealed by Finance Act 1987 (c. 16, SIF 40:1), ss. 10, 72(7), Sch. 16 Part III

Words in s. 77(1)(a) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.7.

Words in s. 77(1)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 76(2)

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. 77(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 76(3)(a)

Word in s. 77(3) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 76(3)(b)

Words in s. 77(4) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 76(4)

Words in s. 77(5)(a) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 76(5)

S. 77A inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 10

Words in s. 77A(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para.7.

Ss. 77B, 77C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(9).

The amount of the penalty on the level of the standard scale referred to in section 77A(7) has been increased most recently in relation to England and Wales and Scotland by the Criminal Justice Act 1991 (c.53), section 17, which was brought into force by S.I. 1992/333; the amount in relation to Northern Ireland is set out in S.R. (N.I.) 1984 No. 253.

Ss. 77B, 77C inserted (1.1.1993) by S.I. 1992/3095, reg. 3(9).

S. 77C omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 77

Words in s. 77C(1)(a) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(7).

Word in s. 78(1)(b) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 78(2)(a)

Words in s. 78(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 78(2)(b)

Words in s. 78(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 78(2)(c)

S. 78(1A) inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 18

S. 78(1B) inserted (1.1.1993) by S.I. 1992/3095, reg. 3(10).

S. 78(1B) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 78(3)

S. 78(2A) inserted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 5(1)(2).

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. 80 heading omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 79(3)

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))

Words in s. 80(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 79(2)

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. 81(7) substituted (1.1.1996) by 1995 c. 21, s. 314(2), 316(2), Sch. 13 para. 53(3) (with s. 312(1))

Words in s. 82(2) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 80

Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 19

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

S. 84 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(iv), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

Words in s. 85(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 81(2)

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

Word in s. 85(2) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 81(3)

S. 86 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 52(1)(a)(v), 53(1), Sch. 5; S.I. 2005/1126, art. 2(2)(i)

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 substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(3)(b)

Words in s. 88(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 82(a)

Words in s. 88(c) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 82(b)

Words in s. 88 substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 82(c)

Words substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(3)(c)

Words in s. 90 heading inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(d)

Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 20

Words in s. 90 inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(a)

Words in s. 90 substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(b)

Words in s. 90 substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 83(c)

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

S. 75(1) amended by S.I. 1990/2167, art. 4, Sch. para. 17

S. 75A restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

S. 75B restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

S. 75C restricted (3.5.1994) by 1994 c. 9, s. 20(5)(a)

S. 77 applied (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 15 (with reg. 25)

S. 77(1) modified by S.I. 1986/260, regs. 5(h), 18

S. 77A applied by SI 2003/2764 art. 21(9) (as added (28.3.2005) by The Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) (Amendment) Order 2005 (S.I. 2005/468), arts. 1, 5)

S. 77A applied (with modifications) by SI 2003/318 art. 11(5) (as added (28.3.2005) by The Trade in Controlled Goods (Embargoed Destinations) (Amendment) Order 2005 (S.I. 2005/445), arts. 1, 3)

S. 77A applied (with modifications) by SI 2003/2765 art. 12(5) (as added (28.3.2005) by The Trade in Goods (Control) (Amendment) Order 2005 (S.I. 2005/443), arts. 1, 4)

S. 77A applied (with modifications) (26.11.2005) by The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257), arts. 1(1), 6(4)

S. 77A applied (with modifications) (27.7.2006) by The Export Control (Liberia) Order 2006 (S.I. 2006/2065), arts. 1(1), 7(4)

S. 77A applied (with modifications) (30.7.2006) by The Technical Assistance Control Regulations 2006 (S.I. 2006/1719), regs. 1(1), 6(4)

S. 77A applied (with modifications) (11.10.2006) by The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681), regs. 1(1), 5(4)

S. 77A applied (with modifications) (11.10.2006) by The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682), art. 1(1), reg. 6(4)

S. 77A restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)

S. 77A applied (with modifications) (27.4.2007) by The Export Control (North Korea) Order 2007 (S.I. 2007/1334), arts. 1(1), 7(2)

S. 77A applied (with modifications) (26.5.2007) by The Export Control (Iran) Order 2007 (S.I. 2007/1526), arts. 1(1), 6(2)

S. 77A applied (with modifications) (23.4.2008) by The Export Control (Burma) Order 2008 (S.I. 2008/1098), arts. 1(1), 11(2)

S. 77A applied (with modifications) (6.4.2009) by The Export Control Order 2008 (S.I. 2008/3231), arts. 1, 41(2)

S. 77A applied (with modifications) (20.2.2010) by The Export Control (Guinea) Order 2010 (S.I. 2010/364), arts. 1(1), 7(2)

S. 77A applied (with modifications) (17.2.2011) by The Export Control (Somalia) Order 2011 (S.I. 2011/146), arts. 1(1), 5(2) (as amended (1.7.2020) by The Export Control (Somalia) (Amendment) Order 2020 (S.I. 2020/572), arts. 1, 7(a))

S. 77A applied (with modifications) (17.2.2011) by The Export Control (Liberia) Order 2011 (S.I. 2011/145), arts. 1(1), 6(2)

S. 77A applied (with modifications) (18.3.2011) by The Export Control (Libya) Order 2011 (S.I. 2011/825), arts. 1(1), 7(2)

S. 77A applied (with modifications) (25.5.2011) by The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304), arts. 1(1), 7(2)

S. 77A applied (with modifications) (13.6.2011) by The Export Control (Iran) Order 2011 (S.I. 2011/1297), arts. 1, 14(2) (with art. 4)

S. 77A applied (with modifications) (13.6.2011) by The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296), arts. 1(1), 6(2)

S. 77A applied (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 7(2)

S. 77A amendment to earlier affecting provision SI 2011/1304, art. 7(2) (5.9.2011) by The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010), arts. 1(1), 10

S. 77A applied (with modifications) (5.4.2012) by The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810), arts. 1(1), 15(2)

S. 77A applied (with modifications) (1.6.2012) by The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243), arts. 1(1), 19(2)

S. 77A applied (28.8.2013) by The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964), arts. 1(1), 9(2)

S. 77A applied (6.9.2013) by The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012), arts. 1(1), 18(2)

S. 77A applied (with modifications) (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), 13(2)

S. 77A applied (with modifications) (26.9.2014) by The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357), arts. 1(1), 12(2)

S. 77A applied (11.8.2015) by The Export Control (Democratic Republic of Congo Sanctions and Miscellaneous Amendments and Revocations) Order 2015 (S.I. 2015/1546), arts. 1(1), 8(2)

S. 77A applied (with modifications) (6.5.2016) by The Export Control (Iran Sanctions) Order 2016 (S.I. 2016/503), arts. 1(1), 16(2)

S. 77A applied (12.8.2016) by The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787), arts. 1, 10(2)

S. 77A applied (with modifications) (22.2.2017) by The Export Control (North Korea Sanctions and Iran, Ivory Coast and Syria Amendment) Order 2017 (S.I. 2017/83), arts. 1, 16(2)

S. 77A applied (26.2.2018) by The Export Control (Venezuela Sanctions) Order 2018 (S.I. 2018/108), arts. 1(1), 9(2)

S. 77A applied (with modifications) (14.3.2018) by The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200), arts. 1, 24(3)(4)

S. 77A applied (with modifications) (13.8.2018) by The Export Control (Burma Sanctions) Order 2018 (S.I. 2018/871), arts. 1, 10(3)(4)

S. 77A applied (with modifications) (14.8.2018) by The Export Control (Burma Sanctions) (No. 2) Order 2018 (S.I. 2018/894), arts. 1, 10(3)(4)

S. 77B restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)

S. 77C restricted (3.5.1994) by 1994 c. 9, s. 20(5)(b)

S. 78 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(g)(6).

S. 82 amended by S.I. 1987/2114, reg. 2

S. 88 amended by S.I. 1987/2114, reg. 2 and by S.I. 1990/2167, art. 4, Sch. para. 19

1979 c. 3.

1963 c. 9.

http://www.legislation.gov.uk/ukpga/1979/2/part/VII/2018-09-13Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2018-09-13Part VII Customs and Excise Control: Supplementary Provisions Special requirements as to movement of certain goods
75 Explosives.(1)

No goods which are explosives within the meaning of the Manufacture and Storage of Explosives Regulations 2005 the Explosives Regulations 2014 shall be loaded into any ship or aircraft for exportation, exported by land or shipped for carriage coastwise as cargo, until due entry has been made of the goods in such form and manner and containing such particulars as the Commissioners may direct.

(2)

Without prejudice to sections 53 and 60 above, any goods required to be entered under this section which are loaded, exported or shipped as mentioned in subsection (1) above without being entered under this section shall be liable to forfeiture, and the exporter or, as the case may be, shipper shall be liable on summary conviction to a penalty of level 3 on the standard scale.

Keeping and preservation of records
75A Records relating to importation and exportation.(1)

Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act shall keep such records as the Commissioners may require.

(2)

The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.

(3)

The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

(4)

The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

(5)

The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.

(6)

A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988..

75B Records relating to firearms(1)

Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of Council Directive 91/477/EEC (control of acquisition and possession of such goods) shall keep such records as the Commissioners may require for the purposes of that Directive.

(2)

Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.

75C Records relating to goods subject to certain transit arrangements(1)

Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in Title II of Part II of Commission Regulation (EEC) No. 2454/93 shall keep such records as the Commissioners may require for the purposes of Article 324 of that Regulation (verification of procedures and documents).

(2)

Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.

76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional provisions as to information
77 Information in relation to goods imported or exported.(1)

An officer may require any person—

(a)

concerned with the shipment for carriage coastwise of goods of which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018; or

(b)

concerned in the carriage, unloading, landing or loading of goods which are being or have been imported or exported,

to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document whatsoever relating to the goods.

(2)

If any person without reasonable cause fails to comply with a requirement imposed on him under subsection (1) above he shall be liable on summary conviction to a penalty of level 3 on the standard scale.

(3)

Where any prohibition or restriction to which this subsection applies, that is to say, any prohibition or restriction under or by virtue of any enactment with respect to—

(a)

the exportation of goods to any particular destination; or

(b)

the exportation of goods of any particular class or description to any particular destination,

is for the time being in force, then, if any person about to ship for exportation or to export any goods or, as the case may be, any goods of that class or description, in the course of making entry thereof a declaration in respect of the goods before shipment or exportation makes a declaration statement as to the ultimate destination thereof, and the Commissioners have reason to suspect that the declaration statement is untrue in any material particular, the goods may be detained until the Commissioners are satisfied as to the truth of the declaration statement, and if they are not so satisfied the goods shall be liable to forfeiture.

(4)

Any person concerned in the exportation of any goods which are subject to any prohibition or restriction to which subsection (3) above applies shall, if so required by the Commissioners, satisfy the Commissioners that those goods have not reached any destination other than that mentioned in the entry delivered declaration made in respect of the goods.

(5)

If any person required under subsection (4) above to satisfy the Commissioners as mentioned in that subsection fails to do so, then, unless he proves—

(a)

that he did not consent to or connive at the goods reaching any destination other than that mentioned in the entry delivered declaration made in respect of the goods; and

(b)

that he took all reasonable steps to secure that the ultimate destination of the goods was not other than that so mentioned,

he shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater.

77A Information powers.(1)

Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act shall—

(a)

furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and

(b)

if so required by an officer, produce or cause to be produced for inspection by the officer—

(i)

at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

(ii)

at such time as the officer may reasonably require,

any documents relating to the goods or to the importation or exportation.

(2)

Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.

(3)

An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.

(4)

If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking the lien.

(5)

Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.

(6)

Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

(7)

If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.

77B Information powers relating to firearms(1)

Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of the Directive mentioned in section 75B(1) above shall—

(a)

furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to such goods or to the importation or exportation as the Commissioners may specify for the purposes of that Directive; and

(b)

if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—

(i)

at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

(ii)

at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.

(2)

Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.

77C Information powers relating to goods subject to certain transit arrangements(1)

Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in the Commission Regulation mentioned in section 75C(1) above shall—

(a)

furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may specify for the purposes of Article 324of that Regulation (verification of procedures and documents); and

(b)

if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—

(i)

at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and

(ii)

at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.

(2)

Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.

78 Customs and excise control of persons entering or leaving the United Kingdom.(1)

Any person entering the United Kingdom shall, at such place and in such manner as the Commissioners may direct, declare any thing contained in his baggage or carried with him which—

(a)

he has obtained outside the United Kingdom; or

(b)

being dutiable goods or chargeable taxable goods, he has obtained in the United Kingdom without payment of duty or tax,

and in respect of which he is not entitled to exemption from duty and tax by virtue of provision made by regulations under section 19 of the Taxation (Cross-border Trade) Act 2018 relating to any relief conferred on persons entering the United Kingdom or any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs).

In this subsection “chargeable goods” means subsection “taxable goods” means goods on the importation of which value added tax is chargeable or goods obtained in the United Kingdom before 1st April 1973 which are chargeable goods within the meaning of the Purchase Tax Act 1963; and “tax” means value added tax or purchase tax.

(1A)

Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.

(1B)

Subsection (1) above does not apply to a person entering the United Kingdom from another member State, except—

(a)

where he arrives at a customs and excise airport in an aircraft in which he began his journey in a place outside the member States; or

(b)

as respects such of his baggage as—

(i)

is carried in the hold of the aircraft in which he arrives at a customs and excise airport, and

(ii)

notwithstanding that it was transferred on one or more occasions from aircraft to aircraft at an airport in a member State, began its journey by air from a place outside the member States.

(2)

Any person entering or leaving the United Kingdom shall answer such questions as the proper officer may put to him with respect to his baggage and any thing contained therein or carried with him, and shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Commissioners may direct.

(2A)

Subject to subsection (1A) above, where the journey of a person arriving by air in the United Kingdom is continued or resumed by air to a destination in the United Kingdom which is not the place where he is regarded for the purposes of this section as entering the United Kingdom, subsections (1) and (2) above shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the United Kingdom.

(3)

Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable on summary conviction to a penalty of three times the value of the thing not declared or of the baggage or thing not produced, as the case may be, or level 3 on the standard scale, whichever is the greater.

(4)

Any thing chargeable with any duty or tax which is found concealed, or is not declared, and any thing which is being taken into or out of the United Kingdom contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, shall be liable to forfeiture.

79 Power to require evidence in support of information.(1)

The Commissioners may, if they consider it necessary, require evidence to be produced to their satisfaction in support of any information required by or under Parts III to VII of this Act to be provided in respect of goods imported or exported.

(2)

Without prejudice to subsection (1) above, where any question as to the duties chargeable on any imported goods, or the operation of any prohibition or restriction on importation, depends on any question as to the place from which the goods were consigned, or any question where they or other goods are to be treated as grown, manufactured or produced, or any question as to payments made or relief from duty allowed in any country or territory, then—

(a)

the Commissioners may require the importer of the goods to furnish to them, in such form as they may prescribe, proof of—

(i)

any statement made to them as to any fact necessary to determine that question, or

(ii)

the accuracy of any certificate or other document furnished in connection with the importation of the goods and relating to the matter in issue,

and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement or to that certificate or document; and

(b)

if in any proceedings relating to the goods or to the duty chargeable thereon the accuracy of any such certificate or document comes in question, it shall be for the person relying on it to furnish proof of its accuracy.

80 Power to require information or production of documents where origin of goods exported is evidenced under EU law or practice.(1)

Where on the exportation of any goods from the United Kingdom there has been furnished for the purpose of any Community requirement or practice requirement by or under any enactment any certificate or other evidence as to the origin of those goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate or evidence, the Commissioners or an officer may require the exporter, or any other person appearing to the Commissioners or officer to have been concerned in any way with the goods, or with any goods from which, directly or indirectly, they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—

(a)

to furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; or

(b)

to produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading, books or documents as may be so specified.

(2)

Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of level 3 on the standard scale.

Prevention of smuggling
81 Power to regulate small craft.(1)

In this section “small ships” means—

(a)

ships not exceeding 100 tons register; and

(b)

hovercraft, of whatever size.

(2)

The Commissioners may make general regulations with respect to small ships and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used.

(3)

Different provision may be made by regulations under this section for different classes or descriptions of small ships.

(4)

The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.

(5)

Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.

(6)

Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board, shall be liable to forfeiture.

(7)

Every boat belonging to a British ship and every other vessel not exceeding 100 tons register, not being a fishing vessel registered under Part II of the Merchant Shipping Act 1995 and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.

82 Power to haul up revenue vessels, patrol coasts, etc.(1)

The person in command or charge of any vessel in the service of Her Majesty which is engaged in the prevention of smuggling—

(a)

may haul up and leave that vessel on any part of the coast or of the shore or bank of any river or creek; and

(b)

may moor that vessel at any place below high water mark on any part of the coast or of any such shore or bank.

(2)

Any officer and any person acting in aid of an officer or otherwise duly engaged in the prevention of smuggling may for that purpose patrol upon and pass freely along and over any part of the coast or of the shore or bank of any river or creek, over any railway or railway customs area or aerodrome or land adjoining any aerodrome, and over any land in Northern Ireland within the prescribed area.

(3)

Nothing in this section shall authorise the use of or entry into any garden or pleasure ground.

83 Penalty for removing seals, etc.(1)

Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identify any goods for any of the purposes of those Acts and—

(a)

at any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom or between a port in the United Kingdom and a port in the Isle of Man, the seal, lock or mark is wilfully and prematurely removed or tampered with by any person; or

(b)

at any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person,

that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale.

(2)

For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.

(3)

Where, in pursuance of any Community requirement or practice which relates to the movement of goods between countries or of any international agreement to which the United Kingdom is a party and which so relates,—

(a)

a seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes; and

(b)

at any time while the goods are in the United Kingdom, the seal, lock or mark is wilfully and premately removed or tampered with by any person,

that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of level 4 on the standard scale.

84 Penalty for signalling to smugglers.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85 Penalty for interfering with revenue vessels, etc.(1)

Any person who save for just and sufficient cause interferes in any way with any ship, aircraft, vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of any functions of the Commissioners under Parts III to VII of this Act shall be liable on summary conviction to a penalty of level 1 on the standard scale.

(2)

Any person who fires upon any vessel, aircraft or vehicle vehicle in the service of Her Majesty while that vessel, aircraft or vehicle is engaged in the prevention of smuggling shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years.

86 Special penalty where offender armed or disguised.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

87 Penalty for offering goods for sale as smuggled goods.

If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or level 3 on the standard scale, whichever is the greater, and may be detained.

Forfeiture of ships, etc. for certain offences
88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.

Where—

(a)

a ship is or has been in United Kingdom waters; or

(b)

an aircraft is or has been at any place, whether on land or on water, in the United Kingdom; or

(c)

a vehicle any other vehicle is or has been within the limits of any port or at any aerodrome any port, railway customs area or aerodrome or, while in Northern Ireland, within the prescribed area,

while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft or vehicle or other vehicle shall be liable to forfeiture.

89 Forfeiture of ship jettisoning cargo, etc.(1)

If any part of the cargo of a ship is thrown overboard or is staved or destroyed to prevent seizure—

(a)

while the ship is in United Kingdom waters; or

(b)

where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, at any time during the chase,

the ship shall be liable to forfeiture.

(2)

For the purposes of this section a ship shall be deemed to have been properly summoned to bring to—

(a)

if the vessel making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign; and

(b)

in the case of a ship which is not a British ship, if at the time when the summons was made the ship was in United Kingdom waters.

90 Forfeiture of ship, railway vehicle or aircraft unable to account for missing cargo.

Where a ship has been within the limits of any port in the United Kingdom or the Isle of Man, a railway vehicle has been within the limits of a railway customs area or an aircraft has been in the United Kingdom or the Isle of Man, with a cargo on board and a substantial part of that cargo is afterwards found in the United Kingdom to be missing, then, if the master of the ship or commander of the aircraft vehicle operator fails to account therefor to the satisfaction of the Commissioners, the ship or aircraft the ship, railway vehicle or aircraft shall be liable to forfeiture.

91 Ships failing to bring to.(1)

If, save for just and sufficient cause, any ship which is liable to forfeiture or examination under or by virtue of any provision of the Customs and Excise Acts 1979 does not bring to when required to do so, the master of the ship shall be liable on summary conviction to a penalty of level 2 on the standard scale.

(2)

Where any ship liable to forfeiture or examination as aforesaid has failed to bring to when required to do so and chase has been given thereto by any vessel in the service of Her Majesty and, after the commander of that vessel has hoisted the proper ensign and caused a gun to be fired as a signal, the ship still fails to bring to, the ship may be fired upon.

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<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-500b1f79e8f6544229874549f3d8b4d8" marker="F1">
<p>
Words in s. 75(1) substituted (26.4.2005) by
<ref eId="c0pkn45r3-00007" href="http://www.legislation.gov.uk/id/uksi/2005/1082">The Manufacture and Storage of Explosives Regulations 2005 (S.I. 2005/1082)</ref>
,
<ref eId="c0pkn45r3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1082/regulation/1/1">reg. 1(1)</ref>
,
<ref eId="c0pkn45r3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1082/schedule/5/paragraph/16">Sch. 5 para. 16</ref>
(with
<ref eId="c0pkn45r3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1082/regulation/3">reg. 3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-222a60d6c18ab2702e6f826e8bae8884" marker="F2">
<p>
Words in
<ref eId="c18a9lq53-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75/1">s. 75(1)</ref>
substituted (E.W.S.) (1.10.2014) by
<ref eId="c18a9lq53-00007" href="http://www.legislation.gov.uk/id/uksi/2014/1638">The Explosives Regulations 2014 (S.I. 2014/1638)</ref>
,
<ref eId="c18a9lq53-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/1638/regulation/1/1">reg. 1(1)</ref>
,
<ref eId="c18a9lq53-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/1638/schedule/13/paragraph/4">Sch. 13 para. 4</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774681" marker="F3">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01381" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01382" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01383" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01384" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01385" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01386" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01387" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5c52d32f2e0b5c69e254d9ba75cabec2" marker="F4">
<p>
<ref eId="c6538yil3-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75A">S. 75A</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref eId="c6538yil3-00005" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6538yil3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6538yil3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/74">Sch. 7 para. 74</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774821" marker="F5">
<p>
Words in s. 75A(1) substituted (1.1.1993) by
<ref eId="c01392" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01393" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref eId="c01394" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/7">Sch. 1 para. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774831" marker="F6">
<p>
S. 75A(6)(a) repealed (31.1.1997) by
<ref eId="c01396" href="http://www.legislation.gov.uk/id/ukpga/1995/38">1995 c. 38</ref>
,
<ref eId="c01397" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/15/2">s. 15(2)</ref>
,
<ref eId="c01398" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/38/schedule/2">Sch. 2</ref>
(with
<ref eId="c01399" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/1/3">ss. 1(3)</ref>
,
<ref eId="c01400" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/6/4/5">6(4)(5)</ref>
,
<ref eId="c01401" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/38/section/14">14</ref>
);
<ref eId="c01402" href="http://www.legislation.gov.uk/id/uksi/1996/3217">S.I. 1996/3217</ref>
,
<ref eId="c01403" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1996/3217/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774841" marker="F7">
<p>
S. 75A(6)(b) repealed (14.4.2000) by
<ref eId="c01405" href="http://www.legislation.gov.uk/id/ukpga/1999/23">1999 c. 23</ref>
,
<ref eId="c01406" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/23/section/67">s. 67</ref>
,
<ref eId="c01407" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/23/schedule/6">Sch. 6</ref>
(with
<ref eId="c01408" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/23/schedule/7/paragraph/5/2">Sch. 7 para. 5(2)</ref>
);
<ref eId="c01409" href="http://www.legislation.gov.uk/id/uksi/2000/1034">S.I. 2000/1034</ref>
,
<ref eId="c01410" class="subref" href="http://www.legislation.gov.uk/id/uksi/2000/1034/article/2/c">art. 2(c)</ref>
,
<ref eId="c01411" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2000/1034/schedule">Sch.</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774861" marker="F8">
<p>
Words in s. 75(6)(d) substituted (6.9.1999) by
<ref eId="c01419" href="http://www.legislation.gov.uk/id/nisi/1997/2983">S.I. 1997/2983 (N.I. 21)</ref>
,
<ref eId="c01420" class="subref" href="http://www.legislation.gov.uk/id/nisi/1997/2983/article/13/1">art. 13(1)</ref>
,
<ref eId="c01421" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1997/2983/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
;
<ref eId="c01422" href="http://www.legislation.gov.uk/id/nisr/1999/339">S.R. 1999/339</ref>
,
<ref eId="c01423" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/339/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774941" marker="F9">
<p>
<ref eId="c01466" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75B">Ss. 75B</ref>
,
<ref eId="c01467" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75C">75C</ref>
inserted (1.1.1993) by
<ref eId="c01468" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01469" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/8">reg. 3(8)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774961" marker="F10">
<p>OJ No. L256, 13.9.91, p. 51.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14774991" marker="F11">
<p>
Ss. 75B, 75C inserted (1.1.1993) by
<ref eId="c01475" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01476" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/8">reg. 3(8)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5" marker="F12">
<p>
<ref eId="c6539p343-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75C">S. 75C</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref eId="c6539p343-00005" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6539p343-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6539p343-00007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/75">Sch. 7 para. 75</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775011" marker="F13">
<p>
Words in s. 75C(1) substituted (1.1.1994) by
<ref eId="c01481" href="http://www.legislation.gov.uk/id/uksi/1993/3014">S.I. 1993/3014</ref>
,
<ref eId="c01482" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/3014/regulation/2/6/a">reg. 2(6)(a)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775021" marker="F14">
<p>
Words in s. 75C(1) substituted (1.1.1994) by
<ref eId="c01484" href="http://www.legislation.gov.uk/id/uksi/1993/3014">S.I. 1993/3014</ref>
,
<ref eId="c01485" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/3014/regulation/2/6/b">reg. 2(6)(b)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775031" marker="F15">
<p>
<ref eId="c01486" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/76">S. 76</ref>
repealed by
<ref eId="c01487" href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref eId="c01488" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/139">s. 139</ref>
,
<ref eId="c01489" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/II">Sch. 19 Pt. II</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775091" marker="F16">
<p>
Words repealed by
<ref eId="c01493" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 40:1)</ref>
,
<ref eId="c01494" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/10">ss. 10</ref>
,
<ref eId="c01495" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/72/7">72(7)</ref>
,
<ref eId="c01496" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/16">Sch. 16 Part III</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775101" marker="F17">
<p>
Words in s. 77(1)(a) substituted (1.1.1993) by
<ref eId="c01498" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01499" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref eId="c01500" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/7">Sch. 1 para.7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-42f5af01cfc4291062fcbdb3a908d7c1" marker="F18">
<p>
Words in
<ref eId="c653asgi3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77/1/a">s. 77(1)(a)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653asgi3-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653asgi3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653asgi3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/76/2">Sch. 7 para. 76(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775111" marker="F19">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01501" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01502" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01503" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01504" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01505" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01506" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01507" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8e49f5a1c9a3fd803061ae8a33802b4d" marker="F20">
<p>
Words in
<ref eId="c653asgi3-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77/3">s. 77(3)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653asgi3-00016" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653asgi3-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653asgi3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/76/3/a">Sch. 7 para. 76(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7fbbc220b8f0a5c8197cde63997f03c2" marker="F21">
<p>
Word in
<ref eId="c653asgi3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77/3">s. 77(3)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653asgi3-00025" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653asgi3-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653asgi3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/76/3/b">Sch. 7 para. 76(3)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-77dbfa189ff5230dbc4fec49d0f48087" marker="F22">
<p>
Words in
<ref eId="c653asgi3-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77/4">s. 77(4)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653asgi3-00034" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653asgi3-00035" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653asgi3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/76/4">Sch. 7 para. 76(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b72e1874fbb4037962be34480c7a56c4" marker="F23">
<p>
Words in
<ref eId="c653asgi3-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77/5/a">s. 77(5)(a)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653asgi3-00043" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653asgi3-00044" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653asgi3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/76/5">Sch. 7 para. 76(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775141" marker="F24">
<p>
S. 77A inserted by
<ref eId="c01509" href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 40:1)</ref>
,
<ref eId="c01510" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/10">s. 10</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775161" marker="F25">
<p>
Words in s. 77A(1) substituted (1.1.1993) by
<ref eId="c01515" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01516" class="subref" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref eId="c01517" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/7">Sch. 1 para.7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775171" marker="F26">
<p>
Ss. 77B, 77C inserted (1.1.1993) by
<ref eId="c01520" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01521" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/9">reg. 3(9)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775191" marker="F27">
<p>
The amount of the penalty on the level of the standard scale referred to in section 77A(7) has been increased most recently in relation to England and Wales and Scotland by the
<ref eId="c01525" href="http://www.legislation.gov.uk/id/ukpga/1991/53">Criminal Justice Act 1991 (c.53)</ref>
,
<ref eId="c01526" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1991/53/section/17">section 17</ref>
, which was brought into force by
<ref eId="c01527" href="http://www.legislation.gov.uk/id/uksi/1992/333">S.I. 1992/333</ref>
; the amount in relation to Northern Ireland is set out in S.R. (N.I.)
<ref eId="c01528" href="http://www.legislation.gov.uk/id/ukcm/1984/253">1984 No. 253</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775211" marker="F28">
<p>
Ss. 77B, 77C inserted (1.1.1993) by
<ref eId="c01531" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01532" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/9">reg. 3(9)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b08666258683ddd1b433a86c753101c1" marker="F29">
<p>
<ref eId="c653g23p3-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77C">S. 77C</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref eId="c653g23p3-00005" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653g23p3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653g23p3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/77">Sch. 7 para. 77</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775231" marker="F30">
<p>
Words in s. 77C(1)(a) substituted (1.1.1994) by
<ref eId="c01537" href="http://www.legislation.gov.uk/id/uksi/1993/3014">S.I. 1993/3014</ref>
,
<ref eId="c01538" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1993/3014/regulation/2/7">reg. 2(7)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8769977fb5b278d8b0eea027bdd9a755" marker="F31">
<p>
Word in
<ref eId="c653hbz83-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/78/1/b">s. 78(1)(b)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653hbz83-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653hbz83-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653hbz83-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/78/2/a">Sch. 7 para. 78(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b02074805126d962bc43c3d24b9c0eb1" marker="F32">
<p>
Words in
<ref eId="c653hbz83-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/78/1">s. 78(1)</ref>
inserted (13.9.2018 for specified purposes) by
<ref eId="c653hbz83-00016" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653hbz83-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653hbz83-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/78/2/b">Sch. 7 para. 78(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-1f5d71fcd3b17feaeca03f6fa3b1c2af" marker="F33">
<p>
Words in
<ref eId="c653hbz83-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/78/1">s. 78(1)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653hbz83-00025" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653hbz83-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653hbz83-00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/78/2/c">Sch. 7 para. 78(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775311" marker="F34">
<p>
S. 78(1A) inserted by
<ref eId="c01545" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c01546" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/18">Sch. 1 para. 18</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775321" marker="F35">
<p>
S. 78(1B) inserted (1.1.1993) by
<ref eId="c01548" href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref eId="c01549" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/10">reg. 3(10)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c3bd5ede6bbbed11c022bf07051790f5" marker="F36">
<p>
<ref eId="c653hbz83-00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/78/1B">S. 78(1B)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref eId="c653hbz83-00032" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653hbz83-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653hbz83-00034" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/78/3">Sch. 7 para. 78(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775331" marker="F37">
<p>
S. 78(2A) inserted (1.1.1993) by
<ref eId="c01551" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c01552" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/5/1/2">s. 5(1)(2)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775341" marker="F38">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01553" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01554" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01555" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01556" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01557" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01558" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01559" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-436a76f275d9c8598fc17271e309b36b" marker="F39">
<p>
Words in s. 80 heading omitted (13.9.2018 for specified purposes) by virtue of
<ref eId="c621qxnq3-00080" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c621qxnq3-00081" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c621qxnq3-00082" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/79/3">Sch. 7 para. 79(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6ba46a37ff46b407605d3fedb749bfd0" marker="F40">
<p>
Words in Act substituted (22.4.2011) by
<ref eId="c2rf64r53-00020" href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref eId="c2rf64r53-00021" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref eId="c2rf64r53-00022" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref eId="c2rf64r53-00023" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6">6</ref>
(with
<ref eId="c2rf64r53-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref eId="c2rf64r53-00025" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref eId="c2rf64r53-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref eId="c2rf64r53-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref eId="c2rf64r53-00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9f0f2f0c550816d535a84ce22333da90" marker="F41">
<p>
Words in
<ref eId="c653swv73-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/80/1">s. 80(1)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c653swv73-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653swv73-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653swv73-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/79/2">Sch. 7 para. 79(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775351" marker="F42">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01560" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01561" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01562" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01563" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01564" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01565" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01566" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775381" marker="F43">
<p>
Words in
<ref eId="c01567" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/81/7">s. 81(7)</ref>
substituted (1.1.1996) by
<ref eId="c01568" href="http://www.legislation.gov.uk/id/ukpga/1995/21">1995 c. 21</ref>
,
<ref eId="c01569" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2">s. 314(2)</ref>
,
<ref eId="c01570" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2">316(2)</ref>
,
<ref eId="c01571" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/3">Sch. 13 para. 53(3)</ref>
(with
<ref eId="c01572" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1">s. 312(1)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b675458ebbf230ddd9f9022860b2651e" marker="F44">
<p>
Words in
<ref eId="c653v1fu3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/82/2">s. 82(2)</ref>
inserted (13.9.2018 for specified purposes) by
<ref eId="c653v1fu3-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c653v1fu3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c653v1fu3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/80">Sch. 7 para. 80</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775401" marker="F45">
<p>
Words inserted by
<ref eId="c01576" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c01577" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/19">Sch. 1 para. 19</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775411" marker="F46">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01578" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01579" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">s. 46</ref>
and (S.)
<ref eId="c01580" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01581" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">s. 289G</ref>
and (N.I.) by
<ref eId="c01582" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) art. 5
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-6f23fce0e9d2e378d6a5e53c012b51ff" marker="F47">
<p>
S. 84 repealed (18.4.2005) by
<ref eId="c0ml09m43-00006" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0ml09m43-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/iv">ss. 52(1)(a)(iv)</ref>
,
<ref eId="c0ml09m43-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref eId="c0ml09m43-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref eId="c0ml09m43-00010" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0ml09m43-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i">art. 2(2)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-29ee6c9bafc10f420ae8efa2d6acbe5d" marker="F48">
<p>
Words in
<ref eId="c6540hl63-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85/1">s. 85(1)</ref>
omitted (13.9.2018 for specified purposes) by virtue of
<ref eId="c6540hl63-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6540hl63-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6540hl63-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/81/2">Sch. 7 para. 81(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775451" marker="F49">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01594" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01595" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">s. 46</ref>
and (S.)
<ref eId="c01596" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01597" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">s. 289G</ref>
and (N.I.) by
<ref eId="c01598" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) art. 5
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4aa3096dcc6dc05832fd8b1108e92b00" marker="F50">
<p>
Word in
<ref eId="c6540hl63-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/85/2">s. 85(2)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c6540hl63-00016" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6540hl63-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6540hl63-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/81/3">Sch. 7 para. 81(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2579e5406533b1527b0dc9cff3ad7aa7" marker="F51">
<p>
S. 86 repealed (18.4.2005) by
<ref eId="c0ml1skm3-00006" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="c0ml1skm3-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/v">ss. 52(1)(a)(v)</ref>
,
<ref eId="c0ml1skm3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">53(1)</ref>
,
<ref eId="c0ml1skm3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref eId="c0ml1skm3-00010" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="c0ml1skm3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i">art. 2(2)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775461" marker="F52">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01599" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01600" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c01601" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c01602" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01603" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c01604" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c01605" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775481" marker="F53">
<p>
Words substituted by
<ref eId="c01612" href="http://www.legislation.gov.uk/id/ukpga/1987/49">Territorial Sea Act 1987 (c. 49, SIF 29:1)</ref>
,
<ref eId="c01613" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3">s. 3</ref>
,
<ref eId="c01614" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/1/paragraph/4/3/b">Sch. 1 para. 4(3)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-89a152ee4aab148ac7bf43c3fd0615a0" marker="F54">
<p>
Words in
<ref eId="c6542ivs3-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/88/c">s. 88(c)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c6542ivs3-00016" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6542ivs3-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6542ivs3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/82/a">Sch. 7 para. 82(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-64e8499ade4f3a9cdd900bb3f15ad79d" marker="F55">
<p>
Words in
<ref eId="c6542ivs3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/88/c">s. 88(c)</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c6542ivs3-00025" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6542ivs3-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6542ivs3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/82/b">Sch. 7 para. 82(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-60c79ec53bbd572bea32ca8c586abdc5" marker="F56">
<p>
Words in
<ref eId="c6542ivs3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/88">s. 88</ref>
substituted (13.9.2018 for specified purposes) by
<ref eId="c6542ivs3-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6542ivs3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6542ivs3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/82/c">Sch. 7 para. 82(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775491" marker="F57">
<p>
Words substituted by
<ref eId="c01615" href="http://www.legislation.gov.uk/id/ukpga/1987/49">Territorial Sea Act 1987 (c. 49, SIF 29:1)</ref>
,
<ref eId="c01616" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3">s. 3</ref>
,
<ref eId="c01617" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/1/paragraph/4/3/c">Sch. 1 para. 4(3)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-f0bd4cf2182ed0794d4f58bab1222255" marker="F58">
<p>
Words in s. 90 heading inserted (13.9.2018 for specified purposes) by
<ref eId="c621s35u3-00089" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c621s35u3-00090" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c621s35u3-00091" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/83/d">Sch. 7 para. 83(d)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775511" marker="F59">
<p>
Words inserted by
<ref eId="c01618" href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref eId="c01619" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/20">Sch. 1 para. 20</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-fe9a70ddf02e08998954dc7227011d83" marker="F60">
<p>
Words in s. 90 inserted (13.9.2018 for specified purposes) by
<ref eId="c6544ilm3-00007" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6544ilm3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6544ilm3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/83/a">Sch. 7 para. 83(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-06bdd7283179cbf9652770ba609204e2" marker="F61">
<p>
Words in s. 90 substituted (13.9.2018 for specified purposes) by
<ref eId="c6544ilm3-00016" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6544ilm3-00017" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6544ilm3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/83/b">Sch. 7 para. 83(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a0fede711e7f67964d99fcd82f976450" marker="F62">
<p>
Words in s. 90 substituted (13.9.2018 for specified purposes) by
<ref eId="c6544ilm3-00025" href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref eId="c6544ilm3-00026" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref eId="c6544ilm3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/83/c">Sch. 7 para. 83(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c14775541" marker="F63">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c01620" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c01621" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">s. 46</ref>
and (S.)
<ref eId="c01622" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c01623" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">s. 289G</ref>
and (N.I.) by
<ref eId="c01624" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) art. 5
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774661" marker="C1">
<p>
S. 75(1) amended by
<ref eId="c01377" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c01378" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c01379" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/17">Sch. para. 17</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774811" marker="C2">
<p>
S. 75A restricted (3.5.1994) by
<ref eId="c01389" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c01390" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/a">s. 20(5)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14774951" marker="C3">
<p>
<ref eId="c01470" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/75B">S. 75B</ref>
restricted (3.5.1994) by
<ref eId="c01471" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c01472" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/a">s. 20(5)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775001" marker="C4">
<p>
S. 75C restricted (3.5.1994) by
<ref eId="c01478" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c01479" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/a">s. 20(5)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-6c7f622d7e520529e74b1a241385a535" marker="C5">
<p>
S. 77 applied (10.1.2012) by
<ref eId="c16j1cjg3-00077" href="http://www.legislation.gov.uk/id/uksi/2011/3036">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</ref>
,
<ref eId="c16j1cjg3-00078" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref eId="c16j1cjg3-00079" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/15">15</ref>
(with
<ref eId="c16j1cjg3-00080" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">reg. 25</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775081" marker="C6">
<p>
S. 77(1) modified by
<ref eId="c01491" href="http://www.legislation.gov.uk/id/uksi/1986/260">S.I. 1986/260</ref>
,
<ref eId="c01492" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1986/260/regulation/5">regs. 5</ref>
(
<i>h</i>
), 18
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d4fc68af810291878f35c3cf6a8baaec" marker="C7">
<p>
S. 77A applied by SI 2003/2764 art. 21(9) (as added (28.3.2005) by
<ref eId="c0mhttx83-00007" href="http://www.legislation.gov.uk/id/uksi/2005/468">The Export of Goods, Transfer of Technology and Provision of Technical Assistance (Control) (Amendment) Order 2005 (S.I. 2005/468)</ref>
,
<ref eId="c0mhttx83-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/468/article/1">arts. 1</ref>
,
<ref eId="c0mhttx83-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/468/article/5">5</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1abbd92e25f75a3d72b3c59aced412a1" marker="C8">
<p>
S. 77A applied (with modifications) by SI 2003/318 art. 11(5) (as added (28.3.2005) by
<ref eId="c0mhttx83-00043" href="http://www.legislation.gov.uk/id/uksi/2005/445">The Trade in Controlled Goods (Embargoed Destinations) (Amendment) Order 2005 (S.I. 2005/445)</ref>
,
<ref eId="c0mhttx83-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/445/article/1">arts. 1</ref>
,
<ref eId="c0mhttx83-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/445/article/3">3</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5e661adacb8b4af834b64a75064b8d93" marker="C9">
<p>
S. 77A applied (with modifications) by SI 2003/2765 art. 12(5) (as added (28.3.2005) by
<ref eId="c0mhttx83-00025" href="http://www.legislation.gov.uk/id/uksi/2005/443">The Trade in Goods (Control) (Amendment) Order 2005 (S.I. 2005/443)</ref>
,
<ref eId="c0mhttx83-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/443/article/1">arts. 1</ref>
,
<ref eId="c0mhttx83-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/443/article/4">4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1fe6bbcb8cf7165eb82cdc19e73e81ad" marker="C10">
<p>
S. 77A applied (with modifications) (26.11.2005) by
<ref eId="c0pluy433-00034" href="http://www.legislation.gov.uk/id/uksi/2005/3257">The Export Control (Uzbekistan) Order 2005 (S.I. 2005/3257)</ref>
,
<ref eId="c0pluy433-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0pluy433-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/3257/article/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5f47c68417437a4c1ba5bdb6ee8cfb8b" marker="C11">
<p>
S. 77A applied (with modifications) (27.7.2006) by
<ref eId="c0qw1vj23-00034" href="http://www.legislation.gov.uk/id/uksi/2006/2065">The Export Control (Liberia) Order 2006 (S.I. 2006/2065)</ref>
,
<ref eId="c0qw1vj23-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0qw1vj23-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2065/article/7/4">7(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1d6ff5878ac3a8a46e49da0ad8974bf6" marker="C12">
<p>
S. 77A applied (with modifications) (30.7.2006) by
<ref eId="c0qw9w3l3-00034" href="http://www.legislation.gov.uk/id/uksi/2006/1719">The Technical Assistance Control Regulations 2006 (S.I. 2006/1719)</ref>
,
<ref eId="c0qw9w3l3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c0qw9w3l3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/1719/regulation/6/4">6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-77b60f77cf5bd66e3025b455f1735336" marker="C13">
<p>
S. 77A applied (with modifications) (11.10.2006) by
<ref eId="c0qzbddl3-00070" href="http://www.legislation.gov.uk/id/uksi/2006/2681">The Lebanon (Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2681)</ref>
,
<ref eId="c0qzbddl3-00071" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="c0qzbddl3-00072" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2681/regulation/5/4">5(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d66be2ea7d502b56346ad3228d391907" marker="C14">
<p>
S. 77A applied (with modifications) (11.10.2006) by
<ref eId="c0qzbddl3-00034" href="http://www.legislation.gov.uk/id/uksi/2006/2682">The Burma (Sale, Supply, Export, Technical Assistance, Financing and Financial Assistance) (Penalties and Licences) Regulations 2006 (S.I. 2006/2682)</ref>
,
<ref eId="c0qzbddl3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/2682/article/1/1">art. 1(1)</ref>
,
<ref eId="c0qzbddl3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2006/2682/regulation/6/4">reg. 6(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775151" marker="C15">
<p>
S. 77A restricted (3.5.1994) by
<ref eId="c01512" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c01513" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/b">s. 20(5)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_a8d209be-3e30-4682-be1a-d2ab8e18a400" marker="C16">
<p>
S. 77A applied (with modifications) (27.4.2007) by
<ref eId="d12e4" href="http://www.legislation.gov.uk/id/uksi/2007/1334">The Export Control (North Korea) Order 2007 (S.I. 2007/1334)</ref>
,
<ref eId="cc00034" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/1/1">arts. 1(1)</ref>
,
<ref eId="cc00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1334/article/7/2">7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fc04c7a58bc9e010ba09a640f601f301" marker="C17">
<p>
S. 77A applied (with modifications) (26.5.2007) by
<ref eId="c0z6134l3-00025" href="http://www.legislation.gov.uk/id/uksi/2007/1526">The Export Control (Iran) Order 2007 (S.I. 2007/1526)</ref>
,
<ref eId="c0z6134l3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/1/1">arts. 1(1)</ref>
,
<ref eId="c0z6134l3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/1526/article/6/2">6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-51d2c75e9f6f283b665b693cd765afdb" marker="C18">
<p>
S. 77A applied (with modifications) (23.4.2008) by
<ref eId="c111tz6k3-00025" href="http://www.legislation.gov.uk/id/uksi/2008/1098">The Export Control (Burma) Order 2008 (S.I. 2008/1098)</ref>
,
<ref eId="c111tz6k3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/1/1">arts. 1(1)</ref>
,
<ref eId="c111tz6k3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/1098/article/11/2">11(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-08bd59b5dd43f6ede9210f0e06e002a2" marker="C19">
<p>
S. 77A applied (with modifications) (6.4.2009) by
<ref eId="c13oxo1p3-00007" href="http://www.legislation.gov.uk/id/uksi/2008/3231">The Export Control Order 2008 (S.I. 2008/3231)</ref>
,
<ref eId="c13oxo1p3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/1">arts. 1</ref>
,
<ref eId="c13oxo1p3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2008/3231/article/41/2">41(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-70c51d747fad5c641897c27468483ac9" marker="C20">
<p>
S. 77A applied (with modifications) (20.2.2010) by
<ref eId="c13stc2u3-00007" href="http://www.legislation.gov.uk/id/uksi/2010/364">The Export Control (Guinea) Order 2010 (S.I. 2010/364)</ref>
,
<ref eId="c13stc2u3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2010/364/article/1/1">arts. 1(1)</ref>
,
<ref eId="c13stc2u3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2010/364/article/7/2">7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-6e444a4bea27eebf27592267b90a8a8f" marker="C21">
<p>
S. 77A applied (with modifications) (17.2.2011) by
<ref eId="c14pbigh3-00115" href="http://www.legislation.gov.uk/id/uksi/2011/146">The Export Control (Somalia) Order 2011 (S.I. 2011/146)</ref>
,
<ref eId="c14pbigh3-00116" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/146/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pbigh3-00117" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/146/article/5/2">5(2)</ref>
(as amended (1.7.2020) by
<ref eId="cwufygp43-00007" href="http://www.legislation.gov.uk/id/uksi/2020/572">The Export Control (Somalia) (Amendment) Order 2020 (S.I. 2020/572)</ref>
,
<ref eId="cwufygp43-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/572/article/1">arts. 1</ref>
,
<ref eId="cwufygp43-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2020/572/article/7/a">7(a))</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-ea11b9d84ab5bb1284b960552498b583" marker="C22">
<p>
S. 77A applied (with modifications) (17.2.2011) by
<ref eId="c14pbigh3-00007" href="http://www.legislation.gov.uk/id/uksi/2011/145">The Export Control (Liberia) Order 2011 (S.I. 2011/145)</ref>
,
<ref eId="c14pbigh3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/145/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pbigh3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/145/article/6/2">6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-f10f11e18de5e84322a02dce7adbe935" marker="C23">
<p>
S. 77A applied (with modifications) (18.3.2011) by
<ref eId="c14pjxji3-00025" href="http://www.legislation.gov.uk/id/uksi/2011/825">The Export Control (Libya) Order 2011 (S.I. 2011/825)</ref>
,
<ref eId="c14pjxji3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/1/1">arts. 1(1)</ref>
,
<ref eId="c14pjxji3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/825/article/7/2">7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-05c5c4b310e3bc313792b2ba750de66a" marker="C24">
<p>
S. 77A applied (with modifications) (25.5.2011) by
<ref eId="c16fe5wt3-00007" href="http://www.legislation.gov.uk/id/uksi/2011/1304">The Export Control (Syria and Miscellaneous Amendments) Order 2011 (S.I. 2011/1304)</ref>
,
<ref eId="c16fe5wt3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16fe5wt3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1304/article/7/2">7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-2720e77c8f8cb553a5496960976f093a" marker="C25">
<p>
S. 77A applied (with modifications) (13.6.2011) by
<ref eId="c16fr4cq3-00027" href="http://www.legislation.gov.uk/id/uksi/2011/1297">The Export Control (Iran) Order 2011 (S.I. 2011/1297)</ref>
,
<ref eId="c16fr4cq3-00028" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/1">arts. 1</ref>
,
<ref eId="c16fr4cq3-00029" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/14/2">14(2)</ref>
(with
<ref eId="c16fr4cq3-00030" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1297/article/4">art. 4</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-036f0a51d7266d1dddebc5f51dc642f7" marker="C26">
<p>
S. 77A applied (with modifications) (13.6.2011) by
<ref eId="c16fr4cq3-00147" href="http://www.legislation.gov.uk/id/uksi/2011/1296">The Export Control (Eritrea and Miscellaneous Amendments) Order 2011 (S.I. 2011/1296)</ref>
,
<ref eId="c16fr4cq3-00148" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16fr4cq3-00149" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1296/article/6/2">6(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-6d9440873c47f66c5a7aa4fbd2559416" marker="C27">
<p>
S. 77A applied (5.9.2011) by
<ref eId="c16gd1im3-00034" href="http://www.legislation.gov.uk/id/uksi/2011/2010">The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010)</ref>
,
<ref eId="c16gd1im3-00035" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16gd1im3-00036" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/7/2">7(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-961443598739664480d9246672b7ff4e" marker="C28">
<p>
S. 77A amendment to earlier affecting provision SI 2011/1304, art. 7(2) (5.9.2011) by
<ref eId="c16gsxxb3-00007" href="http://www.legislation.gov.uk/id/uksi/2011/2010">The Export Control (Belarus) and (Syria Amendment) Order 2011 (S.I. 2011/2010)</ref>
,
<ref eId="c16gsxxb3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16gsxxb3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/2010/article/10">10</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d763d325ed7bc48e84d3ec2e9f5cc2c3" marker="C29">
<p>
<ref eId="c16jj6k13-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (5.4.2012) by
<ref eId="c16jj6k13-00043" href="http://www.legislation.gov.uk/id/uksi/2012/810">The Export Control (Syria Sanctions) and (Miscellaneous Amendments) Order 2012 (S.I. 2012/810)</ref>
,
<ref eId="c16jj6k13-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jj6k13-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/810/article/15/2">15(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-d35f0333b09b3c0c30070e11d9bbda35" marker="C30">
<p>
<ref eId="c16jusf23-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (1.6.2012) by
<ref eId="c16jusf23-00043" href="http://www.legislation.gov.uk/id/uksi/2012/1243">The Export Control (Iran Sanctions) Order 2012 (S.I. 2012/1243)</ref>
,
<ref eId="c16jusf23-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/1/1">arts. 1(1)</ref>
,
<ref eId="c16jusf23-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2012/1243/article/19/2">19(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e20c4b44c7fc49fcf451afe691fb6cd9" marker="C31">
<p>
<ref eId="c1800zp43-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (28.8.2013) by
<ref eId="c1800zp43-00025" href="http://www.legislation.gov.uk/id/uksi/2013/1964">The Export Control (Burma Sanctions) Order 2013 (S.I. 2013/1964)</ref>
,
<ref eId="c1800zp43-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/1964/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1800zp43-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/1964/article/9/2">9(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-2c74b556d4b88e17b9b2237280a1c6d0" marker="C32">
<p>
<ref eId="c180q0zt3-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (6.9.2013) by
<ref eId="c180q0zt3-00043" href="http://www.legislation.gov.uk/id/uksi/2013/2012">The Export Control (Syria Sanctions) Order 2013 (S.I. 2013/2012)</ref>
,
<ref eId="c180q0zt3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/1/1">arts. 1(1)</ref>
,
<ref eId="c180q0zt3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/2012/article/18/2">18(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-c8058ff03e5b3e0737cc29da8e05257b" marker="C33">
<p>
<ref eId="c180zc4w3-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (7.1.2014) by
<ref eId="c180zc4w3-00043" href="http://www.legislation.gov.uk/id/uksi/2013/3182">The Export Control (North Korea and Ivory Coast Sanctions and Syria Amendment) Order 2013 (S.I. 2013/3182)</ref>
,
<ref eId="c180zc4w3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/1/1">arts. 1(1)</ref>
,
<ref eId="c180zc4w3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2013/3182/article/13/2">13(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-439883b2689f9d17fa69e6c6f76df331" marker="C34">
<p>
<ref eId="c189vdny3-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (26.9.2014) by
<ref eId="c189vdny3-00043" href="http://www.legislation.gov.uk/id/uksi/2014/2357">The Export Control (Russia, Crimea and Sevastopol Sanctions) Order 2014 (S.I. 2014/2357)</ref>
,
<ref eId="c189vdny3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/1/1">arts. 1(1)</ref>
,
<ref eId="c189vdny3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2014/2357/article/12/2">12(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-e69af2a1dbdf17f217347fa5de1569d0" marker="C35">
<p>
<ref eId="c1d8hbje3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (11.8.2015) by
<ref eId="c1d8hbje3-00007" href="http://www.legislation.gov.uk/id/uksi/2015/1546">The Export Control (Democratic Republic of Congo Sanctions and Miscellaneous Amendments and Revocations) Order 2015 (S.I. 2015/1546)</ref>
,
<ref eId="c1d8hbje3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2015/1546/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1d8hbje3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2015/1546/article/8/2">8(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-8845a5e0d7ba92657d5c7162058a57bc" marker="C36">
<p>
<ref eId="c1d952jn3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (6.5.2016) by
<ref eId="c1d952jn3-00025" href="http://www.legislation.gov.uk/id/uksi/2016/503">The Export Control (Iran Sanctions) Order 2016 (S.I. 2016/503)</ref>
,
<ref eId="c1d952jn3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2016/503/article/1/1">arts. 1(1)</ref>
,
<ref eId="c1d952jn3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/503/article/16/2">16(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-7cb927cbca2b42c0fae54b8f6284f7b2" marker="C37">
<p>
<ref eId="c1dbjy8b3-00042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (12.8.2016) by
<ref eId="c1dbjy8b3-00043" href="http://www.legislation.gov.uk/id/uksi/2016/787">The Export Control (Libya Sanctions) Order 2016 (S.I. 2016/787)</ref>
,
<ref eId="c1dbjy8b3-00044" class="subref" href="http://www.legislation.gov.uk/id/uksi/2016/787/article/1">arts. 1</ref>
,
<ref eId="c1dbjy8b3-00045" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2016/787/article/10/2">10(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-5864456404b0fa65b35b1aeda1e32f7a" marker="C38">
<p>
<ref eId="c1diqhjl3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (22.2.2017) by
<ref eId="c1diqhjl3-00007" href="http://www.legislation.gov.uk/id/uksi/2017/83">The Export Control (North Korea Sanctions and Iran, Ivory Coast and Syria Amendment) Order 2017 (S.I. 2017/83)</ref>
,
<ref eId="c1diqhjl3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2017/83/article/1">arts. 1</ref>
,
<ref eId="c1diqhjl3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2017/83/article/16/2">16(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-1f5091711190da09251ee02b7510af3a" marker="C39">
<p>
<ref eId="c4ql8fgt3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (26.2.2018) by
<ref eId="c4ql8fgt3-00025" href="http://www.legislation.gov.uk/id/uksi/2018/108">The Export Control (Venezuela Sanctions) Order 2018 (S.I. 2018/108)</ref>
,
<ref eId="c4ql8fgt3-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/108/article/1/1">arts. 1(1)</ref>
,
<ref eId="c4ql8fgt3-00027" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/108/article/9/2">9(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-55b95b796042356c9274331db0a4bea9" marker="C40">
<p>
<ref eId="c4qlvxak3-00034" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (14.3.2018) by
<ref eId="c4qlvxak3-00035" href="http://www.legislation.gov.uk/id/uksi/2018/200">The Export Control (North Korea Sanctions) Order 2018 (S.I. 2018/200)</ref>
,
<ref eId="c4qlvxak3-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/200/article/1">arts. 1</ref>
,
<ref eId="c4qlvxak3-00037" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/200/article/24/3">24(3)</ref>
<ref eId="c4qlvxak3-00038" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/200/article/24/4">(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-4db5a1b243d5084679c1fcfa29b5631e" marker="C41">
<p>
<ref eId="c5gmipzq3-00029" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (13.8.2018) by
<ref eId="c5gmipzq3-00030" href="http://www.legislation.gov.uk/id/uksi/2018/871">The Export Control (Burma Sanctions) Order 2018 (S.I. 2018/871)</ref>
,
<ref eId="c5gmipzq3-00031" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/871/article/1">arts. 1</ref>
,
<ref eId="c5gmipzq3-00032" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/871/article/10/3">10(3)</ref>
<ref eId="c5gmipzq3-00033" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/871/article/10/4">(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-09f68674d83ea0a066c5d8e5cf0ac246" marker="C42">
<p>
<ref eId="c5goeltw3-00025" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/77A">S. 77A</ref>
applied (with modifications) (14.8.2018) by
<ref eId="c5goeltw3-00026" href="http://www.legislation.gov.uk/id/uksi/2018/894">The Export Control (Burma Sanctions) (No. 2) Order 2018 (S.I. 2018/894)</ref>
,
<ref eId="c5goeltw3-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/894/article/1">arts. 1</ref>
,
<ref eId="c5goeltw3-00028" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/894/article/10/3">10(3)</ref>
<ref eId="c5goeltw3-00029" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/894/article/10/4">(4)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775181" marker="C43">
<p>
S. 77B restricted (3.5.1994) by
<ref eId="c01523" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c01524" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/b">s. 20(5)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775221" marker="C44">
<p>
S. 77C restricted (3.5.1994) by
<ref eId="c01534" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c01535" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/20/5/b">s. 20(5)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775281" marker="C45">
<p>
S. 78 restricted (1.1.1993) by
<ref eId="c01540" href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref eId="c01541" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/4/1/3/g/6">s. 4(1)(3)(g)(6)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775391" marker="C46">
<p>
S. 82 amended by
<ref eId="c01574" href="http://www.legislation.gov.uk/id/uksi/1987/2114">S.I. 1987/2114</ref>
,
<ref eId="c01575" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2">reg. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c14775471" marker="C47">
<p>
S. 88 amended by
<ref eId="c01607" href="http://www.legislation.gov.uk/id/uksi/1987/2114">S.I. 1987/2114</ref>
,
<ref eId="c01608" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2">reg. 2</ref>
and by
<ref eId="c01609" href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref eId="c01610" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref eId="c01611" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/19">Sch. para. 19</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14775291" marker="M1">
<p>
<ref eId="c01542" href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c. 3</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c14775301" marker="M2">
<p>
<ref eId="c01543" href="http://www.legislation.gov.uk/id/ukpga/1963/9">1963 c. 9</ref>
.
</p>
</note>
</notes>
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.</dc:description>
<dc:date>1980-02-29</dc:date>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
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<part eId="part-VII" uk:target="true">
<num>Part VII</num>
<heading> Customs and Excise Control: Supplementary Provisions</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-VII-crossheading-special-requirements-as-to-movement-of-certain-goods">
<heading> Special requirements as to movement of certain goods</heading>
<section eId="section-75">
<num>75</num>
<heading> Explosives.</heading>
<subsection eId="section-75-1">
<num>(1)</num>
<content>
<p>
No goods which are explosives within the meaning of
<ins class="substitution first last" ukl:ChangeId="key-500b1f79e8f6544229874549f3d8b4d8-1530475307797" ukl:CommentaryRef="key-500b1f79e8f6544229874549f3d8b4d8">
<noteRef uk:name="commentary" href="#key-500b1f79e8f6544229874549f3d8b4d8" class="commentary"/>
<del class="first last" ukl:ChangeId="key-222a60d6c18ab2702e6f826e8bae8884-1531606772141" ukl:CommentaryRef="key-222a60d6c18ab2702e6f826e8bae8884">
<noteRef uk:name="commentary" href="#key-222a60d6c18ab2702e6f826e8bae8884" class="commentary"/>
the Manufacture and Storage of Explosives Regulations 2005
</del>
</ins>
<ins class="first last" ukl:ChangeId="key-222a60d6c18ab2702e6f826e8bae8884-1531606772142" ukl:CommentaryRef="key-222a60d6c18ab2702e6f826e8bae8884">
<noteRef uk:name="commentary" href="#key-222a60d6c18ab2702e6f826e8bae8884" class="commentary"/>
the Explosives Regulations 2014
</ins>
shall be loaded into any ship or aircraft for exportation, exported by land or shipped for carriage coastwise as cargo, until due entry has been made of the goods in such form and manner and containing such particulars as the Commissioners may direct.
</p>
</content>
</subsection>
<subsection eId="section-75-2">
<num>(2)</num>
<content>
<p>
Without prejudice to sections 53 and 60 above, any goods required to be entered under this section which are loaded, exported or shipped as mentioned in subsection (1) above without being entered under this section shall be liable to forfeiture, and the exporter or, as the case may be, shipper shall be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p6916" ukl:CommentaryRef="c14774681">
<noteRef uk:name="commentary" href="#c14774681" class="commentary"/>
level 3 on the standard scale
</ins>
.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-VII-crossheading-keeping-and-preservation-of-records">
<heading>
<ins class="first" ukl:ChangeId="d29p6922"> Keeping and preservation of records</ins>
</heading>
<section eId="section-75A">
<num>
<ins ukl:ChangeId="d29p6922">75A</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p6922"> Records relating to importation and exportation.</ins>
</heading>
<subsection eId="section-75A-1">
<num>
<ins ukl:ChangeId="d29p6922">
<del class="first" ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">
<noteRef uk:name="commentary" href="#key-5c52d32f2e0b5c69e254d9ba75cabec2" class="commentary"/>
(1)
</del>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p6922">
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which </del>
</ins>
<ins class="last" ukl:ChangeId="d29p6922">
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">
<ins class="first last" ukl:ChangeId="d29p6940" ukl:CommentaryRef="c14774821">
<noteRef uk:name="commentary" href="#c14774821" class="commentary"/>
for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act
</ins>
</del>
</ins>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2"> shall keep such records as the Commissioners may require.</del>
</p>
</content>
</subsection>
<subsection eId="section-75A-2">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(2)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require.</del>
</p>
</content>
</subsection>
<subsection eId="section-75A-3">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(3)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.</del>
</p>
</content>
</subsection>
<subsection eId="section-75A-4">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(4)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.</del>
</p>
</content>
</subsection>
<subsection eId="section-75A-5">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(5)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.</del>
</p>
</content>
</subsection>
<subsection eId="section-75A-6">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(6)</del>
</num>
<intro>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—</del>
</p>
</intro>
<level class="para1" eId="section-75A-6-a">
<num>
<noteRef href="#c14774831" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(a)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</del>
</p>
</content>
</level>
<level class="para1" eId="section-75A-6-b">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">
<ins class="first" ukl:ChangeId="d29p6981" ukl:CommentaryRef="c14774841">
<noteRef uk:name="commentary" href="#c14774841" class="commentary"/>
(b)
</ins>
</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">
<ins class="last" ukl:ChangeId="d29p6981" ukl:CommentaryRef="c14774841">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</del>
</p>
</content>
</level>
<level class="para1" eId="section-75A-6-c">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(c)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</del>
</p>
</content>
</level>
<level class="para1" eId="section-75A-6-d">
<num>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">(d)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">in criminal proceedings in Northern Ireland, except in accordance with </del>
<del ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">
<ins class="first last" ukl:ChangeId="d29p7002" ukl:CommentaryRef="c14774861">
<noteRef uk:name="commentary" href="#c14774861" class="commentary"/>
Article 68 of the Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.
</ins>
</del>
<del class="last" ukl:ChangeId="key-5c52d32f2e0b5c69e254d9ba75cabec2-1542300987863" ukl:CommentaryRef="key-5c52d32f2e0b5c69e254d9ba75cabec2">.</del>
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-75B">
<num>
<ins class="first" ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941">
<noteRef uk:name="commentary" href="#c14774941" class="commentary"/>
75B
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941"> Records relating to firearms</ins>
</heading>
<subsection eId="section-75B-1">
<num>
<ins ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941">(1)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941">
Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of Council Directive
<ref eId="c00014" href="http://www.legislation.gov.uk/european/directive/1991/0477">
91/477/
<abbr class="acronym" title="European Economic Community">EEC</abbr>
</ref>
</ins>
<ins ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941">
<noteRef href="#c14774961" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(control of acquisition and possession of such goods) shall keep such records as the Commissioners may require for the purposes of that Directive.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-75B-2">
<num>
<ins ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941">(2)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p7009" ukl:CommentaryRef="c14774941">Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-75C">
<num>
<noteRef href="#c14774991" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
75C
</num>
<heading> Records relating to goods subject to certain transit arrangements</heading>
<subsection eId="section-75C-1">
<num>
<del class="first" ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<noteRef uk:name="commentary" href="#key-e5f8ba0b85318aaea5d0d7bc3032dfa5" class="commentary"/>
(1)
</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in </del>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins class="first" ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011">
<noteRef uk:name="commentary" href="#c14775011" class="commentary"/>
Title
</ins>
</del>
<abbr class="acronym" title="2">
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011">II</ins>
</del>
</abbr>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011"> of Part II of Commission Regulation </ins>
</del>
<ref eId="c00015" href="http://www.legislation.gov.uk/european/regulation/1993/2454">
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011">(</ins>
</del>
<abbr class="acronym" title="European Economic Community">
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011">EEC</ins>
</del>
</abbr>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011">) </ins>
</del>
<abbr title="Number">
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011">No.</ins>
</del>
</abbr>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins class="last" ukl:ChangeId="d29p7047" ukl:CommentaryRef="c14775011"> 2454/93</ins>
</del>
</ref>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5"> shall keep such records as the Commissioners may require for the purposes of </del>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">
<ins class="first last" ukl:ChangeId="d29p7051" ukl:CommentaryRef="c14775021">
<noteRef uk:name="commentary" href="#c14775021" class="commentary"/>
Article 324
</ins>
</del>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5"> of that Regulation (verification of procedures and documents).</del>
</p>
</content>
</subsection>
<subsection eId="section-75C-2">
<num>
<del ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">(2)</del>
</num>
<content>
<p>
<del class="last" ukl:ChangeId="key-e5f8ba0b85318aaea5d0d7bc3032dfa5-1542301035352" ukl:CommentaryRef="key-e5f8ba0b85318aaea5d0d7bc3032dfa5">Subsections (2) to (6) of section 75A above shall apply in relation to any requirement under this section and to the records kept in pursuance of this section as they apply in relation to any requirement under that section and to the records kept in pursuance of that section.</del>
</p>
</content>
</subsection>
</section>
<section eId="section-76">
<num>76</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c14775031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</heading>
<content>
<p/>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-VII-crossheading-additional-provisions-as-to-information">
<heading> Additional provisions as to information</heading>
<section eId="section-77">
<num>77</num>
<heading> Information in relation to goods imported or exported.</heading>
<subsection eId="section-77-1">
<num>(1)</num>
<intro>
<p>An officer may require any person—</p>
</intro>
<level class="para1" eId="section-77-1-a">
<num>(a)</num>
<content>
<p>
concerned with the
<noteRef href="#c14775091" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
shipment for carriage coastwise of goods of which
<ins class="first" ukl:ChangeId="d29p7099" ukl:CommentaryRef="c14775101">
<noteRef uk:name="commentary" href="#c14775101" class="commentary"/>
for that purpose
</ins>
<ins ukl:ChangeId="d29p7099" ukl:CommentaryRef="c14775101">
<del class="first last" ukl:ChangeId="key-42f5af01cfc4291062fcbdb3a908d7c1-1542301097503" ukl:CommentaryRef="key-42f5af01cfc4291062fcbdb3a908d7c1">
<noteRef uk:name="commentary" href="#key-42f5af01cfc4291062fcbdb3a908d7c1" class="commentary"/>
an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act
</del>
</ins>
<ins class="last" ukl:ChangeId="d29p7099" ukl:CommentaryRef="c14775101">
<ins class="first last" ukl:ChangeId="key-42f5af01cfc4291062fcbdb3a908d7c1-1542301097504" ukl:CommentaryRef="key-42f5af01cfc4291062fcbdb3a908d7c1">
<noteRef uk:name="commentary" href="#key-42f5af01cfc4291062fcbdb3a908d7c1" class="commentary"/>
a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018
</ins>
</ins>
; or
</p>
</content>
</level>
<level class="para1" eId="section-77-1-b">
<num>(b)</num>
<content>
<p>concerned in the carriage, unloading, landing or loading of goods which are being or have been imported or exported,</p>
</content>
</level>
<wrapUp>
<p>to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document whatsoever relating to the goods.</p>
</wrapUp>
</subsection>
<subsection eId="section-77-2">
<num>(2)</num>
<content>
<p>
If any person without reasonable cause fails to comply with a requirement imposed on him under subsection (1) above he shall be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p7117" ukl:CommentaryRef="c14775111">
<noteRef uk:name="commentary" href="#c14775111" class="commentary"/>
level 3 on the standard scale
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-77-3">
<num>(3)</num>
<intro>
<p>Where any prohibition or restriction to which this subsection applies, that is to say, any prohibition or restriction under or by virtue of any enactment with respect to—</p>
</intro>
<level class="para1" eId="section-77-3-a">
<num>(a)</num>
<content>
<p>the exportation of goods to any particular destination; or</p>
</content>
</level>
<level class="para1" eId="section-77-3-b">
<num>(b)</num>
<content>
<p>the exportation of goods of any particular class or description to any particular destination,</p>
</content>
</level>
<wrapUp>
<p>
is for the time being in force, then, if any person about to ship for exportation or to export any goods or, as the case may be, any goods of that class or description, in the course of making
<del class="first last" ukl:ChangeId="key-8e49f5a1c9a3fd803061ae8a33802b4d-1542301135158" ukl:CommentaryRef="key-8e49f5a1c9a3fd803061ae8a33802b4d">
<noteRef uk:name="commentary" href="#key-8e49f5a1c9a3fd803061ae8a33802b4d" class="commentary"/>
entry thereof
</del>
<ins class="first last" ukl:ChangeId="key-8e49f5a1c9a3fd803061ae8a33802b4d-1542301135159" ukl:CommentaryRef="key-8e49f5a1c9a3fd803061ae8a33802b4d">
<noteRef uk:name="commentary" href="#key-8e49f5a1c9a3fd803061ae8a33802b4d" class="commentary"/>
a declaration in respect of the goods
</ins>
before shipment or exportation makes a
<del class="first last" ukl:ChangeId="key-7fbbc220b8f0a5c8197cde63997f03c2-1542301175640" ukl:CommentaryRef="key-7fbbc220b8f0a5c8197cde63997f03c2">
<noteRef uk:name="commentary" href="#key-7fbbc220b8f0a5c8197cde63997f03c2" class="commentary"/>
declaration
</del>
<ins class="first last" ukl:ChangeId="key-7fbbc220b8f0a5c8197cde63997f03c2-1542301175641" ukl:CommentaryRef="key-7fbbc220b8f0a5c8197cde63997f03c2">
<noteRef uk:name="commentary" href="#key-7fbbc220b8f0a5c8197cde63997f03c2" class="commentary"/>
statement
</ins>
as to the ultimate destination thereof, and the Commissioners have reason to suspect that the
<del class="first last" ukl:ChangeId="key-7fbbc220b8f0a5c8197cde63997f03c2-1542301196890" ukl:CommentaryRef="key-7fbbc220b8f0a5c8197cde63997f03c2">
<noteRef uk:name="commentary" href="#key-7fbbc220b8f0a5c8197cde63997f03c2" class="commentary"/>
declaration
</del>
<ins class="first last" ukl:ChangeId="key-7fbbc220b8f0a5c8197cde63997f03c2-1542301196749" ukl:CommentaryRef="key-7fbbc220b8f0a5c8197cde63997f03c2">
<noteRef uk:name="commentary" href="#key-7fbbc220b8f0a5c8197cde63997f03c2" class="commentary"/>
statement
</ins>
is untrue in any material particular, the goods may be detained until the Commissioners are satisfied as to the truth of the
<del class="first last" ukl:ChangeId="key-7fbbc220b8f0a5c8197cde63997f03c2-1542301196891" ukl:CommentaryRef="key-7fbbc220b8f0a5c8197cde63997f03c2">
<noteRef uk:name="commentary" href="#key-7fbbc220b8f0a5c8197cde63997f03c2" class="commentary"/>
declaration
</del>
<ins class="first last" ukl:ChangeId="key-7fbbc220b8f0a5c8197cde63997f03c2-1542301196750" ukl:CommentaryRef="key-7fbbc220b8f0a5c8197cde63997f03c2">
<noteRef uk:name="commentary" href="#key-7fbbc220b8f0a5c8197cde63997f03c2" class="commentary"/>
statement
</ins>
, and if they are not so satisfied the goods shall be liable to forfeiture.
</p>
</wrapUp>
</subsection>
<subsection eId="section-77-4">
<num>(4)</num>
<content>
<p>
Any person concerned in the exportation of any goods which are subject to any prohibition or restriction to which subsection (3) above applies shall, if so required by the Commissioners, satisfy the Commissioners that those goods have not reached any destination other than that mentioned in the
<del class="first last" ukl:ChangeId="key-77dbfa189ff5230dbc4fec49d0f48087-1542301223645" ukl:CommentaryRef="key-77dbfa189ff5230dbc4fec49d0f48087">
<noteRef uk:name="commentary" href="#key-77dbfa189ff5230dbc4fec49d0f48087" class="commentary"/>
entry delivered
</del>
<ins class="first last" ukl:ChangeId="key-77dbfa189ff5230dbc4fec49d0f48087-1542301223646" ukl:CommentaryRef="key-77dbfa189ff5230dbc4fec49d0f48087">
<noteRef uk:name="commentary" href="#key-77dbfa189ff5230dbc4fec49d0f48087" class="commentary"/>
declaration made
</ins>
in respect of the goods.
</p>
</content>
</subsection>
<subsection eId="section-77-5">
<num>(5)</num>
<intro>
<p>If any person required under subsection (4) above to satisfy the Commissioners as mentioned in that subsection fails to do so, then, unless he proves—</p>
</intro>
<level class="para1" eId="section-77-5-a">
<num>(a)</num>
<content>
<p>
that he did not consent to or connive at the goods reaching any destination other than that mentioned in the
<del class="first last" ukl:ChangeId="key-b72e1874fbb4037962be34480c7a56c4-1542301244865" ukl:CommentaryRef="key-b72e1874fbb4037962be34480c7a56c4">
<noteRef uk:name="commentary" href="#key-b72e1874fbb4037962be34480c7a56c4" class="commentary"/>
entry delivered
</del>
<ins class="first last" ukl:ChangeId="key-b72e1874fbb4037962be34480c7a56c4-1542301244866" ukl:CommentaryRef="key-b72e1874fbb4037962be34480c7a56c4">
<noteRef uk:name="commentary" href="#key-b72e1874fbb4037962be34480c7a56c4" class="commentary"/>
declaration made
</ins>
in respect of the goods; and
</p>
</content>
</level>
<level class="para1" eId="section-77-5-b">
<num>(b)</num>
<content>
<p>that he took all reasonable steps to secure that the ultimate destination of the goods was not other than that so mentioned,</p>
</content>
</level>
<wrapUp>
<p>
he shall be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="first last" ukl:ChangeId="d29p7167" ukl:CommentaryRef="c14775111">
<noteRef uk:name="commentary" href="#c14775111" class="commentary"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-77A">
<num>
<ins class="first" ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">
<noteRef uk:name="commentary" href="#c14775141" class="commentary"/>
77A
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141"> Information powers.</ins>
</heading>
<subsection eId="section-77A-1">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which </ins>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">
<ins class="first last" ukl:ChangeId="d29p7187" ukl:CommentaryRef="c14775161">
<noteRef uk:name="commentary" href="#c14775161" class="commentary"/>
for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act
</ins>
</ins>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141"> shall—</ins>
</p>
</intro>
<level class="para1" eId="section-77A-1-a">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-77A-1-b">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">if so required by an officer, produce or cause to be produced for inspection by the officer—</ins>
</p>
</intro>
<level class="para2" eId="section-77A-1-b-i">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-77A-1-b-ii">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">at such time as the officer may reasonably require,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">any documents relating to the goods or to the importation or exportation.</ins>
</p>
</wrapUp>
</level>
</subsection>
<subsection eId="section-77A-2">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien.</ins>
</p>
</content>
</subsection>
<subsection eId="section-77A-3">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.</ins>
</p>
</content>
</subsection>
<subsection eId="section-77A-4">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking the lien.</ins>
</p>
</content>
</subsection>
<subsection eId="section-77A-5">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced.</ins>
</p>
</content>
</subsection>
<subsection eId="section-77A-6">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(6)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.</ins>
</p>
</content>
</subsection>
<subsection eId="section-77A-7">
<num>
<ins ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">(7)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p7173" ukl:CommentaryRef="c14775141">If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-77B">
<num>
<ins class="first" ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">
<noteRef uk:name="commentary" href="#c14775171" class="commentary"/>
77B
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171"> Information powers relating to firearms</ins>
</heading>
<subsection eId="section-77B-1">
<num>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">(1)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">Every person who is concerned (in whatever capacity) in the importation or exportation of weapons or firearms within the meaning of the Directive mentioned in section 75B(1) above shall—</ins>
</p>
</intro>
<level class="para1" eId="section-77B-1-a">
<num>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to such goods or to the importation or exportation as the Commissioners may specify for the purposes of that Directive; and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-77B-1-b">
<num>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—</ins>
</p>
</intro>
<level class="para2" eId="section-77B-1-b-i">
<num>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and</ins>
</p>
</content>
</level>
<level class="para2" eId="section-77B-1-b-ii">
<num>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-77B-2">
<num>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">(2)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171">Subsections (2) to (7) of section 77A </ins>
<noteRef href="#c14775191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="last" ukl:ChangeId="d29p7256" ukl:CommentaryRef="c14775171"> above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-77C">
<num>
<noteRef href="#c14775211" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
77C
</num>
<heading> Information powers relating to goods subject to certain transit arrangements</heading>
<subsection eId="section-77C-1">
<num>
<del class="first" ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">
<noteRef uk:name="commentary" href="#key-b08666258683ddd1b433a86c753101c1" class="commentary"/>
(1)
</del>
</num>
<intro>
<p>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in the Commission Regulation mentioned in section 75C(1) above shall—</del>
</p>
</intro>
<level class="para1" eId="section-77C-1-a">
<num>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">(a)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may specify for the purposes of </del>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">
<ins class="first last" ukl:ChangeId="d29p7324" ukl:CommentaryRef="c14775231">
<noteRef uk:name="commentary" href="#c14775231" class="commentary"/>
Article 324
</ins>
</del>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">of that Regulation (verification of procedures and documents); and</del>
</p>
</content>
</level>
<level class="para1" eId="section-77C-1-b">
<num>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">(b)</del>
</num>
<intro>
<p>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—</del>
</p>
</intro>
<level class="para2" eId="section-77C-1-b-i">
<num>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">(i)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and</del>
</p>
</content>
</level>
<level class="para2" eId="section-77C-1-b-ii">
<num>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">(ii)</del>
</num>
<content>
<p>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.</del>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-77C-2">
<num>
<del ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">(2)</del>
</num>
<content>
<p>
<del class="last" ukl:ChangeId="key-b08666258683ddd1b433a86c753101c1-1542301329249" ukl:CommentaryRef="key-b08666258683ddd1b433a86c753101c1">Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.</del>
</p>
</content>
</subsection>
</section>
<section eId="section-78">
<num>78</num>
<heading> Customs and excise control of persons entering or leaving the United Kingdom.</heading>
<subsection eId="section-78-1">
<num>(1)</num>
<intro>
<p>Any person entering the United Kingdom shall, at such place and in such manner as the Commissioners may direct, declare any thing contained in his baggage or carried with him which—</p>
</intro>
<level class="para1" eId="section-78-1-a">
<num>(a)</num>
<content>
<p>he has obtained outside the United Kingdom; or</p>
</content>
</level>
<level class="para1" eId="section-78-1-b">
<num>(b)</num>
<content>
<p>
being dutiable goods or
<del class="first last" ukl:ChangeId="key-8769977fb5b278d8b0eea027bdd9a755-1542301395430" ukl:CommentaryRef="key-8769977fb5b278d8b0eea027bdd9a755">
<noteRef uk:name="commentary" href="#key-8769977fb5b278d8b0eea027bdd9a755" class="commentary"/>
chargeable
</del>
<ins class="first last" ukl:ChangeId="key-8769977fb5b278d8b0eea027bdd9a755-1542301395431" ukl:CommentaryRef="key-8769977fb5b278d8b0eea027bdd9a755">
<noteRef uk:name="commentary" href="#key-8769977fb5b278d8b0eea027bdd9a755" class="commentary"/>
taxable
</ins>
goods, he has obtained in the United Kingdom without payment of duty or tax,
</p>
</content>
</level>
<wrapUp>
<p>
and in respect of which he is not entitled to exemption from duty and tax by virtue of
<ins class="first last" ukl:ChangeId="key-b02074805126d962bc43c3d24b9c0eb1-1542301421417" ukl:CommentaryRef="key-b02074805126d962bc43c3d24b9c0eb1">
<noteRef uk:name="commentary" href="#key-b02074805126d962bc43c3d24b9c0eb1" class="commentary"/>
provision made by regulations under section 19 of the Taxation (Cross-border Trade) Act 2018 relating to any relief conferred on persons entering the United Kingdom or
</ins>
any order under section 13 of the
<noteRef href="#c14775291" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs).
</p>
<p>
In this
<del class="first" ukl:ChangeId="key-1f5d71fcd3b17feaeca03f6fa3b1c2af-1542301450120" ukl:CommentaryRef="key-1f5d71fcd3b17feaeca03f6fa3b1c2af">
<noteRef uk:name="commentary" href="#key-1f5d71fcd3b17feaeca03f6fa3b1c2af" class="commentary"/>
subsection “
</del>
<term refersTo="#term-chargeable-goods" eId="term-chargeable-goods">
<del ukl:ChangeId="key-1f5d71fcd3b17feaeca03f6fa3b1c2af-1542301450120" ukl:CommentaryRef="key-1f5d71fcd3b17feaeca03f6fa3b1c2af">chargeable goods</del>
</term>
<del class="last" ukl:ChangeId="key-1f5d71fcd3b17feaeca03f6fa3b1c2af-1542301450120" ukl:CommentaryRef="key-1f5d71fcd3b17feaeca03f6fa3b1c2af">” means</del>
<ins class="first last" ukl:ChangeId="key-1f5d71fcd3b17feaeca03f6fa3b1c2af-1542301450121" ukl:CommentaryRef="key-1f5d71fcd3b17feaeca03f6fa3b1c2af">
<noteRef uk:name="commentary" href="#key-1f5d71fcd3b17feaeca03f6fa3b1c2af" class="commentary"/>
subsection “taxable goods” means
</ins>
goods on the importation of which value added tax is chargeable or goods obtained in the United Kingdom before 1st April 1973 which are chargeable goods within the meaning of the
<noteRef href="#c14775301" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Purchase Tax Act 1963; and “
<term refersTo="#term-tax" eId="term-tax">tax</term>
” means value added tax or purchase tax.
</p>
</wrapUp>
</subsection>
<subsection eId="section-78-1A">
<num>
<ins class="first" ukl:ChangeId="d29p7395" ukl:CommentaryRef="c14775311">
<noteRef uk:name="commentary" href="#c14775311" class="commentary"/>
(1A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p7395" ukl:CommentaryRef="c14775311">Subsection (1) above does not apply to a person entering the United Kingdom from the Isle of Man as respects anything obtained by him in the Island unless it is chargeable there with duty or value added tax and he has obtained it without payment of the duty or tax.</ins>
</p>
</content>
</subsection>
<subsection eId="section-78-1B">
<num>
<ins class="first" ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<noteRef uk:name="commentary" href="#c14775321" class="commentary"/>
(1B)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del class="first" ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">
<noteRef uk:name="commentary" href="#key-c3bd5ede6bbbed11c022bf07051790f5" class="commentary"/>
Subsection (1) above does not apply to a person entering the United Kingdom from another member State, except—
</del>
</ins>
</p>
</intro>
<level class="para1" eId="section-78-1B-a">
<num>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">(a)</del>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">where he arrives at a customs and excise airport in an aircraft in which he began his journey in a place outside the member States; or</del>
</ins>
</p>
</content>
</level>
<level class="para1" eId="section-78-1B-b">
<num>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">(b)</del>
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">as respects such of his baggage as—</del>
</ins>
</p>
</intro>
<level class="para2" eId="section-78-1B-b-i">
<num>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">(i)</del>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">is carried in the hold of the aircraft in which he arrives at a customs and excise airport, and</del>
</ins>
</p>
</content>
</level>
<level class="para2" eId="section-78-1B-b-ii">
<num>
<ins ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">(ii)</del>
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p7403" ukl:CommentaryRef="c14775321">
<del class="last" ukl:ChangeId="key-c3bd5ede6bbbed11c022bf07051790f5-1542301465660" ukl:CommentaryRef="key-c3bd5ede6bbbed11c022bf07051790f5">notwithstanding that it was transferred on one or more occasions from aircraft to aircraft at an airport in a member State, began its journey by air from a place outside the member States.</del>
</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-78-2">
<num>(2)</num>
<content>
<p>Any person entering or leaving the United Kingdom shall answer such questions as the proper officer may put to him with respect to his baggage and any thing contained therein or carried with him, and shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Commissioners may direct.</p>
</content>
</subsection>
<subsection eId="section-78-2A">
<num>
<ins class="first" ukl:ChangeId="d29p7441" ukl:CommentaryRef="c14775331">
<noteRef uk:name="commentary" href="#c14775331" class="commentary"/>
(2A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p7441" ukl:CommentaryRef="c14775331">Subject to subsection (1A) above, where the journey of a person arriving by air in the United Kingdom is continued or resumed by air to a destination in the United Kingdom which is not the place where he is regarded for the purposes of this section as entering the United Kingdom, subsections (1) and (2) above shall apply in relation to that person on his arrival at that destination as they apply in relation to a person entering the United Kingdom.</ins>
</p>
</content>
</subsection>
<subsection eId="section-78-3">
<num>(3)</num>
<content>
<p>
Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable on summary conviction to a penalty of three times the value of the thing not declared or of the baggage or thing not produced, as the case may be, or
<ins class="first last" ukl:ChangeId="d29p7455" ukl:CommentaryRef="c14775341">
<noteRef uk:name="commentary" href="#c14775341" class="commentary"/>
level 3 on the standard scale
</ins>
, whichever is the greater.
</p>
</content>
</subsection>
<subsection eId="section-78-4">
<num>(4)</num>
<content>
<p>Any thing chargeable with any duty or tax which is found concealed, or is not declared, and any thing which is being taken into or out of the United Kingdom contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, shall be liable to forfeiture.</p>
</content>
</subsection>
</section>
<section eId="section-79">
<num>79</num>
<heading> Power to require evidence in support of information.</heading>
<subsection eId="section-79-1">
<num>(1)</num>
<content>
<p>
The Commissioners may, if they consider it necessary, require evidence to be produced to their satisfaction in support of any information required by or under Parts III to
<abbr class="acronym" title="7">VII</abbr>
of this Act to be provided in respect of goods imported or exported.
</p>
</content>
</subsection>
<subsection eId="section-79-2">
<num>(2)</num>
<intro>
<p>Without prejudice to subsection (1) above, where any question as to the duties chargeable on any imported goods, or the operation of any prohibition or restriction on importation, depends on any question as to the place from which the goods were consigned, or any question where they or other goods are to be treated as grown, manufactured or produced, or any question as to payments made or relief from duty allowed in any country or territory, then—</p>
</intro>
<level class="para1" eId="section-79-2-a">
<num>(a)</num>
<intro>
<p>the Commissioners may require the importer of the goods to furnish to them, in such form as they may prescribe, proof of—</p>
</intro>
<level class="para2" eId="section-79-2-a-i">
<num>(i)</num>
<content>
<p>any statement made to them as to any fact necessary to determine that question, or</p>
</content>
</level>
<level class="para2" eId="section-79-2-a-ii">
<num>(ii)</num>
<content>
<p>the accuracy of any certificate or other document furnished in connection with the importation of the goods and relating to the matter in issue,</p>
</content>
</level>
<wrapUp>
<p>and if such proof is not furnished to their satisfaction, the question may be determined without regard to that statement or to that certificate or document; and</p>
</wrapUp>
</level>
<level class="para1" eId="section-79-2-b">
<num>(b)</num>
<content>
<p>if in any proceedings relating to the goods or to the duty chargeable thereon the accuracy of any such certificate or document comes in question, it shall be for the person relying on it to furnish proof of its accuracy.</p>
</content>
</level>
</subsection>
</section>
<section eId="section-80">
<num>80</num>
<heading>
Power to require information or production of documents where origin of goods exported is evidenced
<del class="first" ukl:ChangeId="key-436a76f275d9c8598fc17271e309b36b-1542117072687" ukl:CommentaryRef="key-436a76f275d9c8598fc17271e309b36b">
<noteRef uk:name="commentary" href="#key-436a76f275d9c8598fc17271e309b36b" class="commentary"/>
under
</del>
<del ukl:ChangeId="key-436a76f275d9c8598fc17271e309b36b-1542117072687" ukl:CommentaryRef="key-436a76f275d9c8598fc17271e309b36b">
<ins class="substitution first last" ukl:ChangeId="key-6ba46a37ff46b407605d3fedb749bfd0-1531492810512" ukl:CommentaryRef="key-6ba46a37ff46b407605d3fedb749bfd0">
<noteRef uk:name="commentary" href="#key-6ba46a37ff46b407605d3fedb749bfd0" class="commentary"/>
EU
</ins>
</del>
<del class="last" ukl:ChangeId="key-436a76f275d9c8598fc17271e309b36b-1542117072687" ukl:CommentaryRef="key-436a76f275d9c8598fc17271e309b36b"> law or practice</del>
.
</heading>
<subsection eId="section-80-1">
<num>(1)</num>
<intro>
<p>
Where on the exportation of any goods from the United Kingdom there has been furnished for the purpose of any
<del class="first last" ukl:ChangeId="key-9f0f2f0c550816d535a84ce22333da90-1542301939064" ukl:CommentaryRef="key-9f0f2f0c550816d535a84ce22333da90">
<noteRef uk:name="commentary" href="#key-9f0f2f0c550816d535a84ce22333da90" class="commentary"/>
Community requirement or practice
</del>
<ins class="first last" ukl:ChangeId="key-9f0f2f0c550816d535a84ce22333da90-1542301939065" ukl:CommentaryRef="key-9f0f2f0c550816d535a84ce22333da90">
<noteRef uk:name="commentary" href="#key-9f0f2f0c550816d535a84ce22333da90" class="commentary"/>
requirement by or under any enactment
</ins>
any certificate or other evidence as to the origin of those goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate or evidence, the Commissioners or an officer may require the exporter, or any other person appearing to the Commissioners or officer to have been concerned in any way with the goods, or with any goods from which, directly or indirectly, they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence,—
</p>
</intro>
<level class="para1" eId="section-80-1-a">
<num>(a)</num>
<content>
<p>to furnish such information, in such form and within such time, as the Commissioners or officer may specify in the requirement; or</p>
</content>
</level>
<level class="para1" eId="section-80-1-b">
<num>(b)</num>
<content>
<p>to produce for inspection, and to allow the taking of copies or extracts from, such invoices, bills of lading, books or documents as may be so specified.</p>
</content>
</level>
</subsection>
<subsection eId="section-80-2">
<num>(2)</num>
<content>
<p>
Any person who, without reasonable cause, fails to comply with a requirement imposed on him under subsection (1) above shall be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p7544" ukl:CommentaryRef="c14775351">
<noteRef uk:name="commentary" href="#c14775351" class="commentary"/>
level 3 on the standard scale
</ins>
.
</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-VII-crossheading-prevention-of-smuggling">
<heading> Prevention of smuggling</heading>
<section eId="section-81">
<num>81</num>
<heading> Power to regulate small craft.</heading>
<subsection eId="section-81-1">
<num>(1)</num>
<intro>
<p>
In this section “
<term refersTo="#term-small-ships" eId="term-small-ships">small ships</term>
” means—
</p>
</intro>
<level class="para1" eId="section-81-1-a">
<num>(a)</num>
<content>
<p>ships not exceeding 100 tons register; and</p>
</content>
</level>
<level class="para1" eId="section-81-1-b">
<num>(b)</num>
<content>
<p>hovercraft, of whatever size.</p>
</content>
</level>
</subsection>
<subsection eId="section-81-2">
<num>(2)</num>
<content>
<p>The Commissioners may make general regulations with respect to small ships and any such regulations may in particular make provision as to the purposes for which and the limits within which such ships may be used.</p>
</content>
</subsection>
<subsection eId="section-81-3">
<num>(3)</num>
<content>
<p>Different provision may be made by regulations under this section for different classes or descriptions of small ships.</p>
</content>
</subsection>
<subsection eId="section-81-4">
<num>(4)</num>
<content>
<p>The Commissioners may, in respect of any small ship, grant a licence exempting that ship from all or any of the provisions of any regulations made under this section.</p>
</content>
</subsection>
<subsection eId="section-81-5">
<num>(5)</num>
<content>
<p>Any such licence may be granted for such period, for such purposes and subject to such conditions and restrictions as the Commissioners see fit, and may be revoked at any time by the Commissioners.</p>
</content>
</subsection>
<subsection eId="section-81-6">
<num>(6)</num>
<content>
<p>Any small ship which, except under and in accordance with the terms of a licence granted under this section, is used contrary to any regulation made under this section, and any ship granted such a licence which is found not to have that licence on board, shall be liable to forfeiture.</p>
</content>
</subsection>
<subsection eId="section-81-7">
<num>(7)</num>
<content>
<p>
Every boat belonging to a British ship and every other vessel not exceeding 100 tons register,
<ins class="first last" ukl:ChangeId="d29p7617" ukl:CommentaryRef="c14775381">
<noteRef uk:name="commentary" href="#c14775381" class="commentary"/>
not being a fishing vessel registered under Part II of the Merchant Shipping Act 1995
</ins>
and every hovercraft, shall be marked in such manner as the Commissioners may direct, and any such boat, vessel or hovercraft which is not so marked shall be liable to forfeiture.
</p>
</content>
</subsection>
</section>
<section eId="section-82">
<num>82</num>
<heading>
Power to haul up revenue vessels, patrol coasts,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-82-1">
<num>(1)</num>
<intro>
<p>The person in command or charge of any vessel in the service of Her Majesty which is engaged in the prevention of smuggling—</p>
</intro>
<level class="para1" eId="section-82-1-a">
<num>(a)</num>
<content>
<p>may haul up and leave that vessel on any part of the coast or of the shore or bank of any river or creek; and</p>
</content>
</level>
<level class="para1" eId="section-82-1-b">
<num>(b)</num>
<content>
<p>may moor that vessel at any place below high water mark on any part of the coast or of any such shore or bank.</p>
</content>
</level>
</subsection>
<subsection eId="section-82-2">
<num>(2)</num>
<content>
<p>
Any officer and any person acting in aid of an officer or otherwise duly engaged in the prevention of smuggling may for that purpose patrol upon and pass freely along and over any part of the coast or of the shore or bank of any river or creek, over any railway
<ins class="first last" ukl:ChangeId="key-b675458ebbf230ddd9f9022860b2651e-1542302063371" ukl:CommentaryRef="key-b675458ebbf230ddd9f9022860b2651e">
<noteRef uk:name="commentary" href="#key-b675458ebbf230ddd9f9022860b2651e" class="commentary"/>
or railway customs area
</ins>
or aerodrome or land adjoining any aerodrome, and over any land in Northern Ireland within the prescribed area.
</p>
</content>
</subsection>
<subsection eId="section-82-3">
<num>(3)</num>
<content>
<p>Nothing in this section shall authorise the use of or entry into any garden or pleasure ground.</p>
</content>
</subsection>
</section>
<section eId="section-83">
<num>83</num>
<heading>
Penalty for removing seals,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-83-1">
<num>(1)</num>
<intro>
<p>Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identify any goods for any of the purposes of those Acts and—</p>
</intro>
<level class="para1" eId="section-83-1-a">
<num>(a)</num>
<content>
<p>
at any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom
<ins class="first last" ukl:ChangeId="d29p7680" ukl:CommentaryRef="c14775401">
<noteRef uk:name="commentary" href="#c14775401" class="commentary"/>
or between a port in the United Kingdom and a port in the Isle of Man
</ins>
, the seal, lock or mark is wilfully and prematurely removed or tampered with by any person; or
</p>
</content>
</level>
<level class="para1" eId="section-83-1-b">
<num>(b)</num>
<content>
<p>at any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person,</p>
</content>
</level>
<wrapUp>
<p>
that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p7692" ukl:CommentaryRef="c14775411">
<noteRef uk:name="commentary" href="#c14775411" class="commentary"/>
level 4 on the standard scale
</ins>
.
</p>
</wrapUp>
</subsection>
<subsection eId="section-83-2">
<num>(2)</num>
<content>
<p>For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.</p>
</content>
</subsection>
<subsection eId="section-83-3">
<num>(3)</num>
<intro>
<p>Where, in pursuance of any Community requirement or practice which relates to the movement of goods between countries or of any international agreement to which the United Kingdom is a party and which so relates,—</p>
</intro>
<level class="para1" eId="section-83-3-a">
<num>(a)</num>
<content>
<p>a seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes; and</p>
</content>
</level>
<level class="para1" eId="section-83-3-b">
<num>(b)</num>
<content>
<p>at any time while the goods are in the United Kingdom, the seal, lock or mark is wilfully and premately removed or tampered with by any person,</p>
</content>
</level>
<wrapUp>
<p>
that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p7722" ukl:CommentaryRef="c14775411">
<noteRef uk:name="commentary" href="#c14775411" class="commentary"/>
level 4 on the standard scale
</ins>
.
</p>
</wrapUp>
</subsection>
</section>
<section eId="section-84">
<num>
<noteRef href="#key-6f23fce0e9d2e378d6a5e53c012b51ff" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
84
</num>
<heading> Penalty for signalling to smugglers.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-85">
<num>85</num>
<heading>
Penalty for interfering with revenue vessels,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-85-1">
<num>(1)</num>
<content>
<p>
Any person who save for just and sufficient cause interferes in any way with any
<del class="first last" ukl:ChangeId="key-29ee6c9bafc10f420ae8efa2d6acbe5d-1542302287814" ukl:CommentaryRef="key-29ee6c9bafc10f420ae8efa2d6acbe5d">
<noteRef uk:name="commentary" href="#key-29ee6c9bafc10f420ae8efa2d6acbe5d" class="commentary"/>
ship, aircraft,
</del>
vehicle, buoy, anchor, chain, rope or mark which is being used for the purposes of any functions of the Commissioners under Parts III to
<abbr class="acronym" title="7">VII</abbr>
of this Act shall be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p7786" ukl:CommentaryRef="c14775451">
<noteRef uk:name="commentary" href="#c14775451" class="commentary"/>
level 1 on the standard scale
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-85-2">
<num>(2)</num>
<content>
<p>
Any person who fires upon any
<del class="first last" ukl:ChangeId="key-4aa3096dcc6dc05832fd8b1108e92b00-1542302305116" ukl:CommentaryRef="key-4aa3096dcc6dc05832fd8b1108e92b00">
<noteRef uk:name="commentary" href="#key-4aa3096dcc6dc05832fd8b1108e92b00" class="commentary"/>
vessel, aircraft or vehicle
</del>
<ins class="first last" ukl:ChangeId="key-4aa3096dcc6dc05832fd8b1108e92b00-1542302305117" ukl:CommentaryRef="key-4aa3096dcc6dc05832fd8b1108e92b00">
<noteRef uk:name="commentary" href="#key-4aa3096dcc6dc05832fd8b1108e92b00" class="commentary"/>
vehicle
</ins>
in the service of Her Majesty while that vessel, aircraft or vehicle is engaged in the prevention of smuggling shall be liable on conviction on indictment to imprisonment for a term not exceeding 5 years.
</p>
</content>
</subsection>
</section>
<section eId="section-86">
<num>
<noteRef href="#key-2579e5406533b1527b0dc9cff3ad7aa7" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
86
</num>
<heading> Special penalty where offender armed or disguised.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-87">
<num>87</num>
<heading> Penalty for offering goods for sale as smuggled goods.</heading>
<content>
<p>
If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or
<ins class="first last" ukl:ChangeId="d29p7830" ukl:CommentaryRef="c14775461">
<noteRef uk:name="commentary" href="#c14775461" class="commentary"/>
level 3 on the standard scale
</ins>
, whichever is the greater, and may be detained.
</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-VII-crossheading-forfeiture-of-ships-etc-for-certain-offences">
<heading>
Forfeiture of ships,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
for certain offences
</heading>
<section eId="section-88">
<num>88</num>
<heading>
Forfeiture of ship, aircraft or vehicle constructed,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
for concealing goods.
</heading>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-88-a">
<num>(a)</num>
<content>
<p>
a ship is or has been
<ins class="first last" ukl:ChangeId="d29p7855" ukl:CommentaryRef="c14775481">
<noteRef uk:name="commentary" href="#c14775481" class="commentary"/>
in United Kingdom waters
</ins>
; or
</p>
</content>
</level>
<level class="para1" eId="section-88-b">
<num>(b)</num>
<content>
<p>an aircraft is or has been at any place, whether on land or on water, in the United Kingdom; or</p>
</content>
</level>
<level class="para1" eId="section-88-c">
<num>(c)</num>
<content>
<p>
<del class="first last" ukl:ChangeId="key-89a152ee4aab148ac7bf43c3fd0615a0-1542302404882" ukl:CommentaryRef="key-89a152ee4aab148ac7bf43c3fd0615a0">
<noteRef uk:name="commentary" href="#key-89a152ee4aab148ac7bf43c3fd0615a0" class="commentary"/>
a vehicle
</del>
<ins class="first last" ukl:ChangeId="key-89a152ee4aab148ac7bf43c3fd0615a0-1542302404883" ukl:CommentaryRef="key-89a152ee4aab148ac7bf43c3fd0615a0">
<noteRef uk:name="commentary" href="#key-89a152ee4aab148ac7bf43c3fd0615a0" class="commentary"/>
any other vehicle
</ins>
is or has been within the limits of
<del class="first last" ukl:ChangeId="key-64e8499ade4f3a9cdd900bb3f15ad79d-1542302424148" ukl:CommentaryRef="key-64e8499ade4f3a9cdd900bb3f15ad79d">
<noteRef uk:name="commentary" href="#key-64e8499ade4f3a9cdd900bb3f15ad79d" class="commentary"/>
any port or at any aerodrome
</del>
<ins class="first last" ukl:ChangeId="key-64e8499ade4f3a9cdd900bb3f15ad79d-1542302424149" ukl:CommentaryRef="key-64e8499ade4f3a9cdd900bb3f15ad79d">
<noteRef uk:name="commentary" href="#key-64e8499ade4f3a9cdd900bb3f15ad79d" class="commentary"/>
any port, railway customs area or aerodrome
</ins>
or, while in Northern Ireland, within the prescribed area,
</p>
</content>
</level>
<wrapUp>
<p>
while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft
<del class="first last" ukl:ChangeId="key-60c79ec53bbd572bea32ca8c586abdc5-1542302389264" ukl:CommentaryRef="key-60c79ec53bbd572bea32ca8c586abdc5">
<noteRef uk:name="commentary" href="#key-60c79ec53bbd572bea32ca8c586abdc5" class="commentary"/>
or vehicle
</del>
<ins class="first last" ukl:ChangeId="key-60c79ec53bbd572bea32ca8c586abdc5-1542302389265" ukl:CommentaryRef="key-60c79ec53bbd572bea32ca8c586abdc5">
<noteRef uk:name="commentary" href="#key-60c79ec53bbd572bea32ca8c586abdc5" class="commentary"/>
or other vehicle
</ins>
shall be liable to forfeiture.
</p>
</wrapUp>
</section>
<section eId="section-89">
<num>89</num>
<heading>
Forfeiture of ship jettisoning cargo,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-89-1">
<num>(1)</num>
<intro>
<p>If any part of the cargo of a ship is thrown overboard or is staved or destroyed to prevent seizure—</p>
</intro>
<level class="para1" eId="section-89-1-a">
<num>(a)</num>
<content>
<p>
while the ship is
<ins class="first last" ukl:ChangeId="d29p7893" ukl:CommentaryRef="c14775491">
<noteRef uk:name="commentary" href="#c14775491" class="commentary"/>
in United Kingdom waters
</ins>
; or
</p>
</content>
</level>
<level class="para1" eId="section-89-1-b">
<num>(b)</num>
<content>
<p>where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, at any time during the chase,</p>
</content>
</level>
<wrapUp>
<p>the ship shall be liable to forfeiture.</p>
</wrapUp>
</subsection>
<subsection eId="section-89-2">
<num>(2)</num>
<intro>
<p>For the purposes of this section a ship shall be deemed to have been properly summoned to bring to—</p>
</intro>
<level class="para1" eId="section-89-2-a">
<num>(a)</num>
<content>
<p>if the vessel making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign; and</p>
</content>
</level>
<level class="para1" eId="section-89-2-b">
<num>(b)</num>
<content>
<p>
in the case of a ship which is not a British ship, if at the time when the summons was made the ship was
<ins class="first last" ukl:ChangeId="d29p7923" ukl:CommentaryRef="c14775491">
<noteRef uk:name="commentary" href="#c14775491" class="commentary"/>
in United Kingdom waters
</ins>
.
</p>
</content>
</level>
</subsection>
</section>
<section eId="section-90">
<num>90</num>
<heading>
Forfeiture of ship
<ins class="first last" ukl:ChangeId="key-f0bd4cf2182ed0794d4f58bab1222255-1542117135195" ukl:CommentaryRef="key-f0bd4cf2182ed0794d4f58bab1222255">
<noteRef uk:name="commentary" href="#key-f0bd4cf2182ed0794d4f58bab1222255" class="commentary"/>
, railway vehicle
</ins>
or aircraft unable to account for missing cargo.
</heading>
<content>
<p>
Where a ship has been within the limits of any port
<ins class="first last" ukl:ChangeId="d29p7937" ukl:CommentaryRef="c14775511">
<noteRef uk:name="commentary" href="#c14775511" class="commentary"/>
in the United Kingdom or the Isle of Man
</ins>
,
<ins class="first last" ukl:ChangeId="key-fe9a70ddf02e08998954dc7227011d83-1542302476273" ukl:CommentaryRef="key-fe9a70ddf02e08998954dc7227011d83">
<noteRef uk:name="commentary" href="#key-fe9a70ddf02e08998954dc7227011d83" class="commentary"/>
a railway vehicle has been within the limits of a railway customs area
</ins>
or an aircraft has been in the United Kingdom
<ins class="first last" ukl:ChangeId="d29p7941" ukl:CommentaryRef="c14775511">
<noteRef uk:name="commentary" href="#c14775511" class="commentary"/>
or the Isle of Man
</ins>
, with a cargo on board and a substantial part of that cargo is afterwards found
<ins class="first last" ukl:ChangeId="d29p7945" ukl:CommentaryRef="c14775511">
<noteRef uk:name="commentary" href="#c14775511" class="commentary"/>
in the United Kingdom
</ins>
to be missing, then, if the
<del class="first last" ukl:ChangeId="key-06bdd7283179cbf9652770ba609204e2-1542302516658" ukl:CommentaryRef="key-06bdd7283179cbf9652770ba609204e2">
<noteRef uk:name="commentary" href="#key-06bdd7283179cbf9652770ba609204e2" class="commentary"/>
master of the ship or commander of the aircraft
</del>
<ins class="first last" ukl:ChangeId="key-06bdd7283179cbf9652770ba609204e2-1542302516659" ukl:CommentaryRef="key-06bdd7283179cbf9652770ba609204e2">
<noteRef uk:name="commentary" href="#key-06bdd7283179cbf9652770ba609204e2" class="commentary"/>
vehicle operator
</ins>
fails to account therefor to the satisfaction of the Commissioners,
<del class="first last" ukl:ChangeId="key-a0fede711e7f67964d99fcd82f976450-1542302533820" ukl:CommentaryRef="key-a0fede711e7f67964d99fcd82f976450">
<noteRef uk:name="commentary" href="#key-a0fede711e7f67964d99fcd82f976450" class="commentary"/>
the ship or aircraft
</del>
<ins class="first last" ukl:ChangeId="key-a0fede711e7f67964d99fcd82f976450-1542302533821" ukl:CommentaryRef="key-a0fede711e7f67964d99fcd82f976450">
<noteRef uk:name="commentary" href="#key-a0fede711e7f67964d99fcd82f976450" class="commentary"/>
the ship, railway vehicle or aircraft
</ins>
shall be liable to forfeiture.
</p>
</content>
</section>
<section eId="section-91">
<num>91</num>
<heading> Ships failing to bring to.</heading>
<subsection eId="section-91-1">
<num>(1)</num>
<content>
<p>
If, save for just and sufficient cause, any ship which is liable to forfeiture or examination under or by virtue of any provision of the Customs and Excise Acts 1979 does not bring to when required to do so, the master of the ship shall be liable on summary conviction to a penalty of
<ins class="first last" ukl:ChangeId="d29p7963" ukl:CommentaryRef="c14775541">
<noteRef uk:name="commentary" href="#c14775541" class="commentary"/>
level 2 on the standard scale
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-91-2">
<num>(2)</num>
<content>
<p>Where any ship liable to forfeiture or examination as aforesaid has failed to bring to when required to do so and chase has been given thereto by any vessel in the service of Her Majesty and, after the commander of that vessel has hoisted the proper ensign and caused a gun to be fired as a signal, the ship still fails to bring to, the ship may be fired upon.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>