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. 100(2)(a)(b) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 3(a); S.I. 1992/3104, art. 2(1).

S. 100(2)(d) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 3(b); S.I. 1992/3104, art. 2(1).

Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(a)(6)

http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03Customs 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 Participation2006-04-03Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
100 General offences relating to warehouses and warehoused goods.1

Any person who, except with the authority of the proper officer or for just and sufficient cause, opens any of the doors or locks of a warehouse or Queen’s warehouse or makes or obtains access to any such warehouse or to any goods warehoused therein shall be liable on summary conviction to a penalty of level 5 on the standard scale and may be detained.

2

Where—

a

any goods which have been entered for warehousing or are otherwise required to be deposited in a warehouse are taken into the warehouse without the authority of, or otherwise than in accordance with any directions given by, the proper officer; or

b

save as permitted by the Customs and Excise Acts 1979 or by or under warehousing regulations, any goods which have been entered for warehousing or are otherwise required to be deposited in a warehouse are removed without being duly warehoused or are otherwise not duly warehoused; or

c

any goods which have been deposited in a warehouse or Queen’s warehouse are unlawfully removed therefrom or are unlawfully loaded into any ship, aircraft or vehicle for removal or for exportation or use as stores; or

d

any goods are concealed at a time before they are warehoused when they have been entered for warehousing or are otherwise required to be deposited in a warehouse or when they are required to be in the custody or under the control of the occupier of a warehouse; or

e

any goods which have been lawfully permitted to be removed from a warehouse or Queen’s warehouse without payment of duty for any purpose are not duly delivered at the destination to which they should have been taken in accordance with that permission,

those goods shall be liable to forfeiture.

3

If any person who took, removed, loaded or concealed any goods as mentioned in subsection (2) above did so with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, he shall be guilty of an offence under this subsection and may be detained.

4

A person guilty of an offence under subsection (3) above shall be liable—

a

on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

b

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1979/2">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2006-04-03"/>
<FRBRdate date="2006-04-03" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2006-04-03/data.akn"/>
<FRBRdate date="2024-11-16Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1979-02-22" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1992-12-09" type="amendment" source="#source"/>
<eventRef date="2015-03-12" type="amendment" source="#source"/>
<eventRef date="2018-09-13" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2024-02-22" type="amendment" source="#source"/>
<eventRef date="1992-12-09" eId="effective-date-1" source="#source"/>
<eventRef date="2006-01-10" eId="effective-date-2" source="#source"/>
<eventRef date="2006-04-03" eId="effective-date-3" source="#source"/>
<eventRef date="2006-07-27" eId="effective-date-4" source="#source"/>
<eventRef date="2009-04-01" eId="effective-date-5" source="#source"/>
<eventRef date="2015-03-12" eId="effective-date-6" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-7" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p9070">
<source href="#c14776921"/>
<destination href="#section-100-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p9086">
<source href="#c14776931"/>
<destination href="#section-100-2-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p9096">
<source href="#c14776931"/>
<destination href="#section-100-2-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p9106">
<source href="#c14776951"/>
<destination href="#section-100-2-d"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p9146">
<source href="#c14776961"/>
<destination href="#section-100-4-b"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-100" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-VIII" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-100-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-100-2-a" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-100-2-b" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-100-2-c" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-100-2-d" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-5" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval end="#effective-date-7" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-1" end="#effective-date-6" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-3" end="#effective-date-4" refersTo="#period-concept5"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1992.12.09-2015.03.12" showAs="from 1992-12-09 until 2015-03-12"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2006.01.10" showAs="since 2006-01-10"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2006.04.03-2006.07.27" showAs="from 2006-04-03 until 2006-07-27"/>
<TLCConcept eId="period-concept4" href="/ontology/time/-2009.04.01" showAs=" before 2009-04-01"/>
<TLCConcept eId="period-concept5" href="/ontology/time/-2020.12.31" showAs=" before 2020-12-31"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c14776921">
<p>
Words substituted by virtue of (E.W.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
</p>
</note>
<note class="commentary F" eId="c14776931">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100/2/a/b">s. 100(2)(a)(b)</ref>
inserted (9.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/3/a">Sch. 2 para. 3(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14776951">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100/2/d">S. 100(2)(d)</ref>
substituted (9.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/3/b">Sch. 2 para. 3(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14776961">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39">Finance Act 1988 (c. 39, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/section/12/1/a/6">s. 12(1)(a)(6)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2006-04-03"/>
<ukl:RestrictEndDate value="2006-07-27"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03</dc:identifier>
<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>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2006-04-03</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2006-04-03" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2006-04-03" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2006-04-03" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2006-04-03" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2006-04-03/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2006-04-03" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2015-03-12" title="2015-03-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/1992-12-09" title="1992-12-09"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2015-03-12" title="2015-03-12"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100/2024-02-22" title="2024-02-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2006-04-03" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/99/2006-04-03" title="Provision; Section 99"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/99/2006-04-03" title="Provision; Section 99"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100A/2006-04-03" title="Provision; Section 100A"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/100A/2006-04-03" title="Provision; Section 100A"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect Modified="2024-04-22T10:25:03Z" EffectId="key-9f2b164664560a5e67916973bf12335d" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 110(2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" RequiresApplied="true" AffectedProvisions="s. 95(1A)(1B)" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectingYear="2023" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectingNumber="30" Row="136" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingProvisions="Sch. 13 para. 26(3)" Modified="2024-04-22T10:25:03Z" AffectingEffectsExtent="E+W+S+N.I." Row="629" AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 160(2A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedYear="1979" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectingYear="2023" Type="inserted" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingNumber="30">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" Type="inserted" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectingYear="2022" RequiresApplied="false" AffectingNumber="109" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" Modified="2023-11-24T11:22:35Z" Row="660" AffectingProvisions="reg. 2(3)(f)" AppliedModified="2022-04-19T21:29:30.42829+01:00" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1979" AffectedNumber="2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedProvisions="s. 119(7)" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="279"/>
<ukm:BodyParagraphs Value="222"/>
<ukm:ScheduleParagraphs Value="57"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period4">
<part eId="part-VIII" period="#period1">
<num>Part VIII</num>
<heading> Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines</heading>
<section eId="section-100" period="#period3">
<num>100</num>
<heading> General offences relating to warehouses and warehoused goods.</heading>
<subsection eId="section-100-1">
<num>1</num>
<content>
<p>
Any person who, except with the authority of the proper officer or for just and sufficient cause, opens any of the doors or locks of a warehouse or Queen’s warehouse or makes or obtains access to any such warehouse or to any goods warehoused therein shall be liable on summary conviction to a penalty of
<ins class="d29p9070 first last">
<noteRef href="#c14776921" marker="F1" class="commentary attribute F"/>
level 5 on the standard scale
</ins>
and may be detained.
</p>
</content>
</subsection>
<subsection eId="section-100-2" period="#period2">
<num>2</num>
<intro>
<p>Where—</p>
</intro>
<paragraph eId="section-100-2-a" period="#period2">
<num>a</num>
<content>
<p>
any goods which have been entered for warehousing
<ins class="d29p9086 first last">
<noteRef href="#c14776931" marker="F2" class="commentary attribute F"/>
or are otherwise required to be deposited in a warehouse
</ins>
are taken into the warehouse without the authority of, or otherwise than in accordance with any directions given by, the proper officer; or
</p>
</content>
</paragraph>
<paragraph eId="section-100-2-b" period="#period2">
<num>b</num>
<content>
<p>
save as permitted by the Customs and Excise Acts 1979 or by or under warehousing regulations, any goods which have been entered for warehousing
<ins class="d29p9096 first last">
<noteRef href="#c14776931" marker="F2" class="commentary attribute F"/>
or are otherwise required to be deposited in a warehouse
</ins>
are removed without being duly warehoused or are otherwise not duly warehoused; or
</p>
</content>
</paragraph>
<paragraph eId="section-100-2-c" period="#period2">
<num>c</num>
<content>
<p>any goods which have been deposited in a warehouse or Queen’s warehouse are unlawfully removed therefrom or are unlawfully loaded into any ship, aircraft or vehicle for removal or for exportation or use as stores; or</p>
</content>
</paragraph>
<paragraph eId="section-100-2-d" period="#period2">
<num>
<ins class="d29p9106 first">
<noteRef href="#c14776951" marker="F3" class="commentary attribute F"/>
d
</ins>
</num>
<content>
<p>
<ins class="d29p9106 last">any goods are concealed at a time before they are warehoused when they have been entered for warehousing or are otherwise required to be deposited in a warehouse or when they are required to be in the custody or under the control of the occupier of a warehouse; or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-100-2-e">
<num>e</num>
<content>
<p>any goods which have been lawfully permitted to be removed from a warehouse or Queen’s warehouse without payment of duty for any purpose are not duly delivered at the destination to which they should have been taken in accordance with that permission,</p>
</content>
</paragraph>
<wrapUp>
<p>those goods shall be liable to forfeiture.</p>
</wrapUp>
</subsection>
<subsection eId="section-100-3">
<num>3</num>
<content>
<p>If any person who took, removed, loaded or concealed any goods as mentioned in subsection (2) above did so with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, he shall be guilty of an offence under this subsection and may be detained.</p>
</content>
</subsection>
<subsection eId="section-100-4">
<num>4</num>
<intro>
<p>A person guilty of an offence under subsection (3) above shall be liable—</p>
</intro>
<paragraph eId="section-100-4-a">
<num>a</num>
<content>
<p>on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or</p>
</content>
</paragraph>
<paragraph eId="section-100-4-b">
<num>b</num>
<content>
<p>
on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding
<ins class="d29p9146 first last">
<noteRef href="#c14776961" marker="F4" class="commentary attribute F"/>
7 years
</ins>
, or to both.
</p>
</content>
</paragraph>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>